Tax Information
: Individuals:
Completion and Filing of Tax Return - Individuals (B.I.R. 60)
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Completion and Filing
of Tax Return - Individuals (B.I.R. 60) |
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Highlights |
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Expected Income
Reduction and Provisional Salaries Tax for the Year of Assessment
2009/10 |
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File
correct return to avoid penalty |
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Filing of
tax return on time |
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Tax
Smart Tips |
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Who
should complete B.I.R. 60 |
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How
to complete B.I.R. 60 |
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Guide
to Tax Return - Individuals |
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Related
Tax Rules |
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Specimen of a Tax
Return - Individuals |
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Further Information
on Completion of B.I.R. 60 |
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When
to file B.I.R. 60 |
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Time limit for
filing |
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Extension of time
for filing |
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Request
for a duplicate return |
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How
to file B.I.R. 60 |
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Filing of paper
B.I.R. 60 |
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Electronic
Filing of B.I.R. 60 |
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Computation
of your own tax liabilities |
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Common
questions and answers |
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| Highlights |
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| See |
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Expected Income
Reduction and Provisional Salaries Tax for the Year of Assessment
2009/10 |
| |
|
|
File
correct return to avoid penalty |
| |
|
|
Filing of tax return
on time |
| |
|
|
Tax Smart Tips |
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| Who should
complete B.I.R. 60 |
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| B.I.R. 60 is issued to an individual taxpayer
for him/her to report his/her salaries, rental income from
solely owned properties and profits from sole-proprietorship
businesses, and to elect personal assessment. |
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| B.I.R. 60 should be completed and signed by the
individual taxpayer. If the taxpayer is married for all or part
of the year and has elected joint assessment / personal assessment
or has been nominated by his/her spouse to claim home loan interest
deduction, his/her B.I.R. 60 should also be signed by his/her
spouse. |
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| If you receive B.I.R. 60 from us, you must complete
and submit it in time even if you do not have any income to
report. |
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| How to complete
B.I.R. 60 |
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| (1) |
Guide to Tax Return - Individuals
A "Guide
to Tax Return - Individuals" is sent together
with the Tax Return, both in the same language. In other
words, a taxpayer who receives a Chinese version of
Tax Return will also receive a Chinese version of the
Guide. You should read the whole Guide carefully before
completing the Tax Return. |
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Related Tax Rules
If you need further information on related tax rules,
e.g what types of income are taxable, qualifying conditions
for claiming deductions or allowances, please click
here. |
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| (3) |
Specimen
of a Tax Return - Individuals
You may download a specimen of a Tax Return - Individuals
in either
English or
Chinese for reference. Alternatively, the
specimen is also available through the 24-hour Fax-A-Form
Service (2598 6001). |
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| (4) |
Further Information
on completion of B.I.R. 60 |
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If you receive chargeable income or incur
deductible expenses in foreign currencies, you are required
to report an equivalent amount of the income or expense
in Hong Kong dollars in your tax return. Average exchange
rates of major foreign currencies for the past six years
for salaries tax purpose are included in our Homepage.
Please click here for
details. |
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| When
to file B.I.R. 60 |
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| (1) |
Time limit for
filing |
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Tax Return - Individuals should be filed: |
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within 1 month from the date of issue of
the Tax Return if the taxpayer did not solely own any
unincorporated business during the year of assessment;
or |
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within 3 months from the date of issue of the Tax Return
if the taxpayer solely owned any unincorporated business
during the year of assessment; or |
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an automatic extension of 1 month will be given for
filing the tax return for the year of assessment 2008/09
electronically |
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| (2) |
Extension of time for
filing |
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(a) |
Block Extension Scheme for taxpayers
who have appointed a tax representative : |
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Under the Block Extension Scheme, an extension of time
for submission of Tax Return is granted to those individual
taxpayers who have appointed a tax representative. For
details about the Block Extension Scheme, please click
here. |
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(b) |
Individual application for extension of time for submission
of Tax Return : |
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If you have great difficulties in submitting the Tax
Return within the prescribed time as mentioned above,
you may apply for an extension of time to submit the Return
in writing. You should state the reason why the Tax Return
could not be submitted in time. Such application will
only be entertained in exceptional circumstances. |
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| (3) |
Request for a duplicate return |
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Please click
here for information of requesting for a duplicate
return. |
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How
to file B.I.R. 60
| (1) |
Filing of paper
B.I.R. 60
If you file paper tax return, you must submit the original
tax return issued by us. Photocopies or fax copies of
tax returns are NOT acceptable. Filing a copy of the
B.I.R. 60 which was downloaded from the Internet is
also NOT acceptable. |
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| (2) |
Electronic Filing of B.I.R. 60 |
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See |
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Filing
of tax Return - Individuals |
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Computation of your own
tax liabilities
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| If you wish to compute your tax laibilities
by yourself after completion and filing of your tax return,
the following may help you : |
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| (1) |
The Department has developed a Salaries Tax Computation
Program to help you calculate your own Salaries Tax liabilities.
Should you wish to use this program, please click
here. |
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| (2) |
For tax rates applicable to Profits Tax, Property Tax,
Salaries Tax and Personal Assessment, please click
here. |
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| Common questions
and answers |
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| For common questions and answers
on completion of Tax Return - Individuals, please click
here. |
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"
the relevant box and provide details of the ruling
on a separate sheet
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