Public Forms
- Introduction
- Download Forms and Electronic Forms Available :
- General Information
- Automatic Exchange of Financial Account Information
- Country-by-Country Reporting
- Double Taxation Relief
- Profits Tax
- Salaries Tax & Personal Assessment
- Property Tax
- Employers
- Non-resident Individual (rendering services in Hong Kong)
- Tax-Exempt Charities
- Tax Payments & Refunds
- Business Registration
- Stamp Duty
- Estate Duty
- Access to Information
Introduction : | |
The forms are available in different formats. Below are the detailed descriptions of each format: |
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PDF/Fillable PDF Form |
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PDF file can be opened with Adobe Acrobat Reader which is available at the Adobe Systems Incorporated. After completion of the printed form, remember to sign it before submission. Submission of the form can be made by post, by fax or in person to our offices unless specified otherwise. |
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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. After completion, please print the filled form and remember to sign it before submission. Submission of the form can be made by e-mail, by post, by fax or in person to our offices unless specified otherwise. |
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Since built-in PDF viewer of some browsers (e.g. Google Chrome, Firefox, Safari) may not be able to perform the functions embedded in the fillable PDF form which can generate QR code, please download the fillable PDF form to local drive, open and complete the form using the latest version of Adobe Acrobat Reader. After completion, please print the filled form and remember to sign it before submission. Submission of the form can be made by e-mail, by post, by fax or in person to our offices unless specified otherwise. |
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Since built-in PDF viewer of some browsers (e.g. Google Chrome, Firefox, Safari) may not be able to perform the functions embedded in the fillable PDF form, please download the fillable PDF form to local drive, open and complete the form using the latest version of Adobe Acrobat Reader. You are required to fill in the form electronically. After completion, you must export the filled form to XML file and upload the XML file via the eTAX services under GovHK for submission. If you do not choose to submit Profits Tax Return through electronic filing or semi-electronic filing, you have to print and sign a paper Control List (containing details of XML files uploaded and QR code) generated by the eTAX services for submission together with the Profits Tax Return. |
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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. | |
"e-Form supporting "iAM Smart" |
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" iAM Smart" users can complete and sign the e-Form, and submit the e-Form through Internet. For system requirements of using "iAM Smart", please refer to below link. https://www.iamsmart.gov.hk/en/ |
Download Forms and Electronic Forms Available :
General Information | ||||
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Form No. | Form Title | Forms | Support iAM Smart/ e-Cert. |
E-mail Addresses |
IR 1241 | Message Form | taxctr1@ird.gov.hk | ||
IR 1249 | Notification of Change of Postal Address | taxctr1@ird.gov.hk | ||
IR 1408 | CEPA - Requisition for copies of Tax Documents | taxinfo@ird.gov.hk | ||
IR 6104 | Application for Taxpayer Identification Number (TIN) and / or Access Code by existing eTAX user or person with tax file in IRD | |||
IR 6169 | Application for opening an eTAX Account by new user with no tax file in IRD |
Profits Tax (Facsimile transmission is not acceptable for Forms IR1328/IR1328A/IR1480) |
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Form No. | Form Title | Forms | Support iAM Smart/ e-Cert. |
E-mail Addresses |
Supplementary Forms (BIRS1 to BIRS18 and BIR20) and Other Forms (IR1478, IR1481 and IR1482) (Starting from 1 April 2023, all required supplementary forms and other forms must be submitted electronically. Please refer to "Uploading of Data Files for Required Forms and Supporting Documents to Profits Tax Return" for further details.) |
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BIRS1 | Supplementary Form S1 - Person electing for two-tiered profits tax rates | |||
BIRS2 | Supplementary Form S2 - Transfer pricing | |||
BIRS3 | Supplementary Form S3 - Expenditure on research & development | |||
BIRS4 | Supplementary Form S4 - Expenditure on energy efficient building installation | |||
BIRS5 | Supplementary Form S5 - Ship-owner | |||
BIRS6 | Supplementary Form S6 - Professional reinsurer | |||
BIRS7 | Supplementary Form S7 - Authorized captive insurer | |||
BIRS8 | Supplementary Form S8 - Qualifying corporate treasury centre | |||
BIRS9 | Supplementary Form S9 - Qualifying aircraft lessor | |||
BIRS10 | Supplementary Form S10 - Qualifying aircraft leasing manager | |||
BIRS11 | Supplementary Form S11 - Qualifying ship lessor | |||
BIRS12 | Supplementary Form S12 - Qualifying ship leasing manager | |||
BIRS13 | Supplementary Form S13 - Specified insurer | |||
BIRS14 | Supplementary Form S14 - Licensed insurance broker company | |||
BIRS15 | Supplementary Form S15 - Persons deriving eligible carried interest | |||
BIRS16 | Supplementary Form S16 - Qualifying ship agent | |||
BIRS17 | Supplementary Form S17 - Qualifying ship manager | |||
BIRS18 | Supplementary Form S18 - Qualifying ship broker | |||
BIRS20 (Formerly named as IR1479) |
Supplementary Form S20 - Tax concessions for family-owned investment holding vehicle | |||
IR 1478 | IR1478 - Taxation on specified foreign-sourced income | |||
IR 1481 | IR1481 - Onshore gain on disposal of equity interests – Tax certainty enhancement scheme | |||
IR 1482 | IR1482 - Tax concessions for intellectual property income | |||
IR 623 | Notification of Arrival in Hong Kong of Non-resident Entertainer(s)/Sportsmen | |||
IR 831 | Notice of Objection / Application for Revision of Assessment | taxctr1@ird.gov.hk | ||
IR 957 | Profits Tax Computation | |||
IR 957A | Proforma Profits Tax Computation (Sole Proprietorship Business) |
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IR 1121 | Application for Holdover of Provisional Tax | taxctr1@ird.gov.hk | ||
IR 1263 | Request under section 88B of the Inland Revenue Ordinance (Cap. 112) for a Notice of No Objection to a Company / Limited Partnership Fund being Deregistered Notes and Instructions for Form IR1263 (IR1263A) |
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IR 1297 | Application for Advance Ruling Information Sheet for Form IR1297 (IR1298) For application in relation to Economic Substance Requirement of Foreign-sourced Income Exemption Regime - Notes and Instructions for Data Form (IR1298B) - Annex to Data Form (Group Application) |
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IR 1328 | Letter of Indemnity | |||
IR 1328A | Letter of Indemnity (For Agent) | |||
IR 1476 | Confirmation for Engagement of Service Provider to Furnish Return | |||
IR 1480 | Statutory Declaration - Application for Tax Concession for Family-owned Investment Holding Vehicles | |||
IR 6168 | Notification of Chargeability to Profits Tax |
Salaries Tax and Personal Assessment | ||||
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Form No. | Form Title | Forms | Support iAM Smart/ e-Cert. |
E-mail Addresses |
Supplementary Forms to Tax Return - Individuals (Facsimile transmission is not acceptable for Forms BIRSP1 to BIRSP4) |
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BIRSP1 | Supplementary Form SP1 - Person electing for two-tiered profits tax rates | taxctr1@ird.gov.hk | ||
BIRSP2 | Supplementary Form SP2 - Expenditure on research & development (R&D) | taxctr1@ird.gov.hk | ||
BIRSP3 | Supplementary Form SP3 - Deduction for expenditure on energy efficient building installation (EEBI) | taxctr1@ird.gov.hk | ||
BIRSP4 | Supplementary Form SP4 - Salaries Tax Concessions for Eligible Carried Interest | taxctr1@ird.gov.hk | ||
IR 76C | Election for Personal Assessment and Claim for Deductions & Allowances | taxctr1@ird.gov.hk | ||
IR 831 | Notice of Objection / Application for Revision of Assessment | taxctr1@ird.gov.hk | ||
IR 1121 | Application for Holdover of Provisional Tax | taxctr1@ird.gov.hk | ||
IR 6044 | Claim for Child Allowance and/or Dependent Brother or Dependent Sister Allowance | taxctr1@ird.gov.hk | ||
IR 6071 | Claim for Dependent Parent and Dependent Grandparent Allowance and/or Deduction for Elderly Residential Care Expenses | taxctr1@ird.gov.hk | ||
IR 6072 | Claim for Deduction for Home Loan Interest / Interest Payments to Produce Rental Income from Properties | taxctr1@ird.gov.hk | ||
IR 6074A | Agreement to Claim for Allowance / Deduction | taxctr1@ird.gov.hk | ||
IR 6104 | Application for Taxpayer Identification Number (TIN) and / or Access Code by existing eTAX user or person with tax file in IRD | |||
IR 6163 | Request for Employer's Return of Remuneration and Pensions | taxctr1@ird.gov.hk | ||
IR 6167 | Notification of Chargeability to Salaries Tax | taxctr1@ird.gov.hk | ||
IR 6173 | Claim for Deduction for qualifying premiums paid under the Voluntary Health Insurance Scheme Policy | taxctr1@ird.gov.hk | ||
IR 6823 | Claim for Deduction for Domestic Rents | taxctr1@ird.gov.hk |
Property Tax | ||||
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Form No. | Form Title | Forms | Support iAM Smart/ e-Cert. |
E-mail Addresses |
IR 831 | Notice of Objection / Application for Revision of Assessment | taxctr1@ird.gov.hk | ||
IR 1121 | Application for Holdover of Provisional Tax | taxctr1@ird.gov.hk | ||
IR 6129 | Notification of Letting of Properties | taxctr1@ird.gov.hk |
Employers (Facsimile transmission is not acceptable for Forms IR56B/E/F/G/M and IR6177) |
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Form No. | Form Title | Forms | Support iAM Smart/ e-Cert. |
E-mail Addresses |
IR 56B | Employer's Return of Remuneration & Pensions ( * e-filing service available) |
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- For employees still under employment for the year ended 31 March of the relevant year | ||||
- For the year ended 31 March 2024 | ||||
IR 56B (AY) | - For the year ended 31 March of all years | |||
Notes and Instructions for Forms BIR56A | ||||
Notes and Instructions for Forms IR56B | ||||
IR 56E | Notification by an employer of an employee who commences to be employed (* e-filing service available) |
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IR 56F | Notification by an employer of an employee who is about to cease to be employed (* e-filing service available) |
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IR 56G | Notification by an employer of an employee who is about to depart from Hong Kong (* e-filing service available) |
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IR 56M | Notification of remuneration paid to persons other than employees (* e-filing service available) |
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Notes and Instructions for Form IR56M (IR6036C) |
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IR 6036B | Covering letter for Notification of remuneration paid to persons other than employees (* e-filing service available) |
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IR 6163 | Request for Employer's Return of Remuneration and Pensions | taxctr1@ird.gov.hk | ||
IR 1472 | Cancellation of IR56 Form Data File Uploaded via Employer’s Return e-Filing Services (Mixed Mode) | |||
IR 6177 | Notification of Accrual of Carried Interest for Claiming Salaries Tax Concessions |
* Please click Electronic Filing of Employer's Return for details.
Non-resident Individual (rendering services in Hong Kong) | |||
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Form No. | Form Title | Forms | E-mail Addresses |
IR 623 | Notification of Arrival in Hong Kong of Non-resident Entertainers/Sportsmen | taxctr1@ird.gov.hk | |
IR 623P * | Notification of Payments Made to Non-resident Individuals Rendering Services in Hong Kong | taxctr1@ird.gov.hk | |
IR 623R * | Notification of Income Received by Non-resident Individuals Rendering Services in Hong Kong | taxctr1@ird.gov.hk |
* Please click Information Sheet For Form IR623P / IR623R for details.
Tax-Exempt Charities | |||
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Form No. | Form Title | Forms | E-mail Addresses |
C.D.22 | Application for Recognition of Tax Exemption Status under Section 88 of the Inland Revenue Ordinance (Cap. 112) | taxinfo@ird.gov.hk | |
Annex to Application Form C.D.22 (C.D.22A) | |||
Notes to Applicants (C.D.22B) |
Tax Payments & Refunds | ||||
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Form No. | Form Title | Forms | Support iAM Smart/ e-Cert. |
E-mail Addresses |
IR 1273 | Request for Letter of Confirmation of Payment | taxctr1@ird.gov.hk | ||
IR 1306 | Electronic Tax Reserve Certificates Scheme - Application Form | |||
IR 1317 | Application for Bank Autopay/Change of Instruction | |||
IR 1333 | Electronic TRCs Redemption Form | taxpay@ird.gov.hk | ||
IR 1334 | Statement of Tax Reserve Certificates - Requisition Form | taxpay@ird.gov.hk | ||
IR 1360 | Instalments Application - Individuals / Sole Proprietorships | |||
IR 1360A | Instalments Application - Partnerships | |||
IR 1360B | Instalments Application - Corporations | |||
IR 1360 (Y/A 2018/19) |
Instalments Application - Individuals / Sole Proprietorships | |||
IR 1360A (Y/A 2018/19) |
Instalments Application - Partnerships | |||
IR 1360B (Y/A 2018/19) |
Instalments Application - Corporations | |||
IR 1360 (Y/A 2019/20) |
Instalments Application - Individuals / Sole Proprietorships | |||
IR 1360A (Y/A 2019/20) |
Instalments Application - Partnerships | |||
IR 1360B (Y/A 2019/20) |
Instalments Application - Corporations | |||
IR 1360 (Y/A 2020/21) |
Instalments Application - Individuals / Sole Proprietorships | |||
IR 1360A (Y/A 2020/21) |
Instalments Application - Partnerships | |||
IR 1360B (Y/A 2020/21) |
Instalments Application - Corporations | |||
IR 1360 (Y/A 2021/22) |
Instalments Application - Individuals / Sole Proprietorships | |||
IR 1360A (Y/A 2021/22) |
Instalments Application - Partnerships | |||
IR 1360B (Y/A 2021/22) |
Instalments Application - Corporations |
* With immediate effect, return of the original Business Registration Certificate for amendment is not required.
*: | fax copy is NOT acceptable. Further details are available here. |
+: | Affidavit/account in loose-leaf form is NOT acceptable, UNLESS the deponent/affirmant and the attesting solicitor/Commissioner for Oaths sign EACH AND EVERY page of the document. |
Access to Information | |||
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Form No. | Form Title | Forms | E-mail Addresses |
Application for Access to Information | taxinfo@ird.gov.hk |