INLAND REVENUE DEPARTMENT

Profits Tax - Questionnaire for Ship-owner

1.Year of Assessment (Note 1)*
2.Basis Period (Note 2)* From
To
3.Details of Ship-owner (Note 3)
3.1Name*
3.2Profits tax file number*   /  
3.3Membership of multinational enterprise (“MNE”) group (Note 4)*:
The ship-owner is a constituent entity (Note 5) of a MNE group in the basis period of the preceding year of assessment (Note 6).
3.3.1 name of the group's ultimate parent entity (Note 7)
3.3.2 taxpayer identification number (or equivalent) of the ultimate parent entity
3.3.3 the group's total consolidated revenue (Note 8) for the basis period of the preceding year of assessmentHKD
The ship-owner is not a constituent entity of a MNE group in the basis period of the preceding year of assessment.
4.Details of Ship-owner's Business
4.1Business operations in the basis period concerned (check the appropriate box(es)) *:
Chartering

Carriage of passengers or goods

Towage operation

Dredging operation

Others  

4.2Ships engaged in the business operations in item 4.1 (check the appropriate box(es)) *:
Owned

Chartered

4.3Place where the ship-owner's business is carried on (check the appropriate box(es)) *:
The ship-owner's business is deemed to have been carried on in Hong Kong in the basis period concerned as one or more of the following conditions is/are satisfied:
(Completion of items 5 to 8 is required if this box is checked.)

the owner is a company incorporated in Hong Kong;

the business was normally controlled or managed in Hong Kong in the basis period concerned;

(if the above two conditions are not satisfied) the owner's ships called at Hong Kong in the basis period concerned.

The ship-owner's business is deemed not to have been carried on in Hong Kong in the basis period concerned for either of the following reasons:
(Completion of items 5 to 8 is not required if this box is checked.)

all the above three conditions for the business being deemed to have been carried on in Hong Kong are not satisfied; or

the calls of the owner's ships at Hong Kong in that period were casual in nature.

5.Details of Assessable Profits/Adjusted Loss
5.1Total shipping income (Note 9) HKD
5.2Total shipping profits/(loss) (Note 9) HKD
5.3
Total amount of relevant sums (Note 10)
(Sums in items 6.1 and 7.2 must be excluded from this item.)
HKD
5.4
Relevant sums relating to:
(Sums in items 6.2 and 7.2 must be excluded from this item.)
5.4.1carriage of passengers (Note 11) embarked in Hong Kong HKD
5.4.2carriage of goods (Note 12) shipped in Hong Kong HKD
5.4.3towage operation in Hong Kong (Note 13) HKD
5.4.4dredging operation in Hong Kong HKD
5.4.5charter hire of a ship navigating in Hong Kong (Note 14) HKD
5.4.6charter hire involving relevant limited partnership (Note 15) HKD
5.4.7half of the charter hire of a ship navigating between Hong Kong and river trade waters (Note 16) HKD
6.Details of Exempt Sums (if any)
6.1
Total amount of exempt sums (Note 17)
HKD
6.2
Exempt sums relating to:
6.2.1 carriage of passengers embarked aboard a registered ship (Note 18) from Hong Kong proceeding to sea HKD
6.2.2 carriage of goods shipped aboard a registered ship from Hong Kong proceeding to sea HKD
6.2.3 towage operation undertaken by a registered ship from Hong Kong proceeding to sea HKD
6.2.4 carriage of passengers embarked aboard a ship of a ship-owner having reciprocity status (Note 19) from Hong Kong proceeding to sea HKD
6.2.5 carriage of goods shipped aboard a ship of a ship-owner having reciprocity status from Hong Kong proceeding to sea HKD
6.2.6 towage operation undertaken by a ship of a ship-owner having reciprocity status from Hong Kong proceeding to sea HKD
6.3
Shipping profits/(loss) attributable to exempt sums (Note 20)
HKD
7.Relief under Comprehensive/Limited Double Taxation Agreement or Arrangement (“DTA”)
7.1
Name of the DTA jurisdiction
7.2 Sums derived from operation of ships in Hong Kong and exempted from profits tax pursuant to the DTA (Note 21) HKD
8.Activities Producing the Exempt Sums in Item 6 in the Basis Period Concerned (“Relevant Activities”)
8.1
Relevant Activities carried out or arranged to be carried out in Hong Kong
(check the appropriate boxes):
Crew management

Ship management and maintenance

Overseeing and tracking deliveries of goods and passengers

Organising and overseeing voyages

Others  

8.2
Number of full-time qualified employees in Hong Kong engaged in
the Relevant Activities
8.3
Operating expenditures incurred in Hong Kong for the Relevant Activities
 HKD
Fields marked with (*) are mandatory
IR 1468