Application forms for Certificate of Resident Status will be revised with effect from 12 June 2023
The Department has revisited its approach to the issuance of Certificate of Resident Status in the context of strengthened international tax cooperation and changing business environment. The process is now adjusted such that the Department will base its decision of whether a Certificate of Resident Status can be issued on the plain definition of “resident of the Hong Kong Special Administrative Region” in the relevant comprehensive avoidance of double taxation agreement / arrangement (DTA). Opportunity is also taken to formalise the existing administrative facilitation measures with respect to applications for Certificate of Resident Status relating to the Circular of the State Taxation Administration on Matters Concerning “Beneficial Owners” in Tax Treaties (STA Circular 2018 No. 9).
In connection with the above, with effect from 12 June 2023, persons applying for Certificate of Resident Status have to complete and submit the following revised forms:
|DTA Partner||Company / Partnership / Trust /
Body of Persons
|The Mainland of China||IR1313A (06/2023)||IR1314A (06/2023)|
|Other jurisdictions||IR1313B (06/2023)||IR1314B (06/2023)|
A company / partnership / trust / body of persons incorporated or established in Hong Kong is in general not required to provide full details of its establishment and business activities in the revised forms.
The revised forms can be downloaded here.