Supplementary Forms to Tax Return - Individuals (BIR60)


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With effect from 1 April 2019, 3 supplementary forms to Tax Return - Individuals (BIRSP1 to BIRSP3) are introduced. Starting from 1 April 2022, supplementary form to Tax Return - Individuals (BIRSP4) is 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>
	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 in the form BIRSP1.
	BIRSP2 <Expenditure on Research & Development("R&D")>
	If the business incurred R&D expenditure, you have to fill in the form BIRSP2.
	BIRSP3 <Deduction for Expenditure on Energy Efficient Building Installation ("EEBI")>
	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 in the form BIRSP3.
	BIRSP4 <Salaries Tax Concessions for Eligible Carried Interest>
	If the individual wishes to claim salaries tax concessions for eligible carried interest, you have to fill in the form BIRSP4.

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