Enquiries and Miscellaneous
- For common questions and answers on completion of Employer's Return, please click here.
- Dial 187 8022 and our staff at the Enquiry Service Centre will be pleased to serve you.
- Visit the Central Enquiry Counter at 1/F, Revenue Tower, 5 Gloucester Road, Wan Chai, 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.
- PAM 38 (e)