Enquiries and Miscellaneous

Enquiries

• For common questions and answers on completion of Employer's Return, please click here.
• Dial 187 8022 and our staff at the Enquiry Service Office will be pleased to serve you.
• Visit the Central Enquiry Counter at G/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong.

Other Useful Web Sites

• For information relating to the “Employment Ordinance”, please visit the Web site of the Labour Department at www.labour.gov.hk.
• For information relating to “Mandatory Provident Fund or Recognized Occupational Retirement Schemes”, please visit the Web site of the MPF Authority at www.mpfa.org.hk.

Inland Revenue Department leaflets

• Listed in the order of their PAM number: -
  • PAM 38 (e)
    Deductibility of Contributions for Employees and Self-employed persons (Mandatory Provident Fund Scheme or Recognized Occupational Retirement Scheme)
  • PAM 39 (e)
    A Guide to Salaries Tax (1) 
    (How to compute Salaries tax? What are separate taxation and joint assessment? How to lodge objection and holdover claim?)
  • PAM 40 (e)
    A Guide to Salaries Tax (2) 
    (Which income is assessable and which deductions are allowable)
  • PAM 42 (e)
    A Guide to Salaries Tax for people coming to work in Hong Kong 
    (Hong Kong office or non-HK office, HK employment or non-HK employment, the days-in-days-out basis of assessment)
  • PAM 43 (e)
    A Guide for the First Time Salaries Tax Taxpayers 
    (When and how should the employer report and whether the employee has to notify chargeability)
  • PAM 44 (e)
    How to tax the provision of a place of residence to the employee 
    (“rental value”, types of accommodation, treatment of rent paid by the employee and whether the employer has exercised proper control)
  • PAM 46 (e)
    You or your employee is going to leave Hong Kong 
    (What are you required to do under the tax law?)
  • PAM 47 (e)
    How to tax benefits related to stock awards and share options 
    (How are these benefits assessed? How should these benefits be reported?)
  • PAM 48 (e)
    Taxation of non-resident entertainers and sportsmen in Hong Kong (Hong Kong payer should complete Form IR623 and withhold money to meet tax payment)
  • PAM 49 (e)
    How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceased’s properties.
  • PAM 61 (e)
    Salaries Tax/Personal Assessment - Allowances, deductions and tax rate table.