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Tax Obligations for Non-resident Professionals Rendering Services in Hong Kong

If a non-resident individual has income or profit chargeable to tax in Hong Kong, the individual has to inform the Inland Revenue Department. Section 51(2) of the Inland Revenue Ordinance provides that a person chargeable to tax for any year of assessment shall inform the Commissioner in writing that he is so chargeable not later than 4 months after the end of the basis period for that year of assessment unless he has already been required to furnish a Tax Return. Non-resident individuals who have remuneration for services rendered in Hong Kong may notify their chargeability by using the Form IR623R.