Desktop VersionSite MapContact UsShare RSS
  • Default font size
  • Bigger font size
  • Biggest font size

Supplementary Forms to Tax Return - Individuals (BIR60)

 

We are committed to ensuring that our website conforms to the World Wide Web Consortium (W3C) Web Content Accessibility Guidelines (WCAG) 2.0 Level AA requirements to the maximum extent possible. This page may, however, contain PDF documents in which not all Level AA accessibility features have been incorporated.


With effect from 1 April 2019, 3 supplementary forms to Tax Return - Individuals (BIRSP1 to BIRSP3) are introduced. The supplementary forms, being part of the return, should be filed together with the return. You are required to download the supplementary forms where applicable, fill the form electronically, print the filled form for signature, and submit the signed form with the tax return. Below are the supplementary forms to Tax Return - Individuals for download:

BIRSP1 <Person electing for Two-tiered Profits Tax Rates> Supplementary Form BIRSP1
  If the business elects to be chargeable at the two-tiered rates and the business had connected entities carrying on a trade, profession or business in Hong Kong for the subject year, you have to fill the form BIRSP1.
 
BIRSP2 <Expenditure on Research & Development("R&D")> Supplementary Form BIRSP2
  If the business incurred R&D expenditure, you have to fill the form BIRSP2.
 
BIRSP3 <Deduction for Expenditure on Energy Efficient Building Installation ("EEBI")> Supplementary Form BIRSP2
  If the business wishes to claim deduction for expenditure incurred on EEBI under the Hong Kong Energy Efficiency Registration Scheme for Buildings (“HKEERSB”) administered by the Electrical and Mechanical Services Department (“EMSD”), you have to fill the form BIRSP3.
 

Since built-in PDF viewer of some browsers (e.g. Google Chrome) may not be able to perform the validation check embedded in the fillable PDF form properly, please download the fillable PDF form to local drive, open and complete the form using Adobe Acrobat Reader.