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Facsimile Transmission of information, forms and documents
Transmission of documents to this Department by fax is generally acceptable, except for the documents listed below. There is no need to send us the original copy after faxing in your documents.
List of documents for which facsimile transmission is not acceptable
| Description of Documents | Form No. | Legislation Reference |
|---|---|---|
| TAX RETURNS together with supporting documents | ||
| Profits Tax Returns | ||
| Profits Tax Return - Corporations | BIR51 | Inland Revenue Ordinance Cap 112, s51(1) |
| Provisional Profits Tax Return - Corporations | BIR51C | Inland Revenue Ordinance Cap 112, s51(1) |
| Profits Tax Return - Persons other than Corporations | BIR52 | Inland Revenue Ordinance Cap 112, s51(1) |
| Profits Tax Return of Sales of Goods received on Consignment | BIR52B | Inland Revenue Ordinance Cap 112, s51(1) |
| Provisional Profits Tax Return - Persons other than Corporations | BIR52C | Inland Revenue Ordinance Cap 112, s51(1) |
| Profits Tax Return - in respect of Non-resident Persons | BIR54 | Inland Revenue Ordinance Cap 112, s51(1) |
| Supplementary Forms to Profits Tax Returns & Other Forms (IR1478, IR1481 and IR1482) | BIRS1 to BIRS18 and BIRS20, IR1478, IR1481 and IR1482 | Inland Revenue Ordinance Cap 112, s51(1) |
| Employers' Returns | ||
| Employer's Return of remuneration and pension | BIR56A & IR56B |
Inland Revenue Ordinance Cap 112, s52(2) |
| Notification by Employer of employee who commences to be employed | IR56E | Inland Revenue Ordinance Cap 112, s52(4) |
| Notification by employer of employee about to cease to be employed | IR56F | Inland Revenue Ordinance Cap 112, s52(5) |
| Notification by employer of employee about to depart from HK | IR56G | Inland Revenue Ordinance Cap 112, s52(6) |
| Notification of remuneration paid to persons other than employees | IR56M | Inland Revenue Ordinance Cap 112, s51(4)(a) |
| Notification of Accrual of Carried Interest for Claiming Salaries Tax Concessions | IR6177 | Inland Revenue Ordinance Cap 112, Sch 16D, s10 |
| Tax Returns for Individuals | ||
| Tax Return - Individuals | BIR60 | Inland Revenue Ordinance Cap 112, s51(1) |
| Supplementary Forms to Tax Return - Individuals | BIRSP1 to BIRSP4 | Inland Revenue Ordinance Cap 112, s51(1) |
| Provisional Tax Return - Individuals | BIR60C | Inland Revenue Ordinance Cap 112, s51(1) |
| Notice of entitlement to elect joint assessment | BIR50E / BIR50F | Inland Revenue Ordinance Cap 112, s51(1) |
| Salaries Tax Returns (pre - year of assessment 1993/94) |
||
| Salaries Tax Return | BIR50 | Inland Revenue Ordinance Cap 112, s51(1) |
| Property Tax Returns | ||
| Property Tax Return - Individuals | BIR57 | Inland Revenue Ordinance Cap 112, s51(1) |
| Property Tax Return - Corporations and Bodies of Persons | BIR58 | Inland Revenue Ordinance Cap 112, s51(1) |
| Personal Assessment Returns (pre - year of assessment 1993/94) |
||
| Personal Assessment Return of Total Income and Claim for Allowances | BIR55 | Inland Revenue Ordinance Cap 112, s51(2A) & (2B) |
| Application for Personal Assessment | BIR76 | Inland Revenue Ordinance Cap 112, s51(2A) & (2B) |
| Application for Personal Assessment | BIR76A | Inland Revenue Ordinance Cap 112, s51(2A) & (2B) |
| Estate Duty Returns | ||
| Affidavit for the Commissioner | IRED1 | Estate Duty Ordinance Cap 111 |
| Corrective Affidavit for the Commissioner | IRED11 | Estate Duty Ordinance Cap 111 |
| Account for the Commissioner | IRED12 | Estate Duty Ordinance Cap 111 |
| Affidavit for the Commissioner - when applying for Subsequent Grant Duty having being paid |
IRED13 | Estate Duty Ordinance Cap 111 |
| Application to the Commissioner for an Exemption or Duty Paid Certificate in respect of a Second Grant | IRED13A | Estate Duty Ordinance Cap 111 |
| Affidavit for the Commissioner - when Grant is required for property of which the deceased was a trustee only | IRED14 | Estate Duty Ordinance Cap 111 |
| Statement in lieu of Affidavit | IRED63A | Estate Duty Ordinance Cap 111 |
| Hotel Accommodation Tax Returns | ||
| Quarterly Return for Hotel Accommodation Tax | IRHAT1 | Hotel Accommodation Tax Ordinance Cap 348, s5 and s8 |
| OTHER DOCUMENTS | ||
| Business Registration Documents | ||
| Application by an individual for registration of business carried on by him in Hong Kong | IRBR55 | Business Registration Ordinance Cap 310, s5 |
| Application by a body corporate for registration | IRBR56 | Business Registration Ordinance Cap 310, s5 |
| Application by partnership (other than limited partnership fund) or other body unincorporate for registration of business carried on by such body in Hong Kong | IRBR57 | Business Registration Ordinance Cap 310, s5 |
| Application by a limited partnership fund for registration | IRBR57B | Business Registration Ordinance Cap 310, s5 |
| Application for registration of branch business carried on in Hong Kong | IRBR58 | Business Registration Ordinance Cap 310, s5 |
| Claim for exemption from payment of fee and levy under section 9 of the Business Registration Ordinance | IRBR61 | Business Registration Ordinance Cap 310, s9 |
| Notification of change of partners | IRBR64 | Business Registration Ordinance Cap 310, s8 |
| Notification of change of business particulars for limited partnership fund | IRBR64A | Business Registration Ordinance Cap 310, s8 |
| Letter of Indemnity | IRBR159 |
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|
| Appointment letter of an agent for the purpose of Business Registration Ordinance | IRBR177 | Business Registration Ordinance Cap 310, s3 |
| Election for 3-year Business Registration Certificate | IRBR184 | Business Registration Ordinance Cap 310, s6 |
| Authorization for change of payee’s name on concessionary refund cheque | IRBR188B |
-
|
| Notification of change of business nature | IRBR193 | Business Registration Ordinance Cap 310, s8 |
| Revocation of Election for 3-year Business Registration Certificate | IRBR199 | Business Registration Ordinance Cap 310, s8 |
| Notification of Commencement of Business by Corporation | IRBR200 | Business Registration Ordinance Cap 310, s8 |
| Notification of Commencement of Business for Limited Partnership Fund | IRBR200A | Business Registration Ordinance Cap 310, s8 |
| Notification of change of business name | IRC3110A | Business Registration Ordinance Cap 310, s8 |
| Notification of change of business address | IRC3111A | Business Registration Ordinance Cap 310, s8 |
| Notification of cessation of business | IRC3113 | Business Registration Ordinance Cap 310, s8 |
| Business / Branch Registration Certificate | IRDB101, 101A and 101B | Business Registration Ordinance Cap 310, s7 |
| Duplicate Business / Branch Registration Certificate | IRDB101,101A and 101B | Business Registration Ordinance Cap 310, s7 |
| Stamp Duty Documents | ||
| Requisition for Revenue Stamps | IRSD20 | Stamp Duty Ordinance Cap 117 |
| Property Document - Summary of Stamping Application(s) (for application from 2 August 2004 onwards) | IRSD110 | Stamp Duty Ordinance Cap 117 |
| Stamping Request - Tenancy Agreement (for application from 2 August 2004 onwards) | IRSD111(E) | Stamp Duty Ordinance Cap 117 |
| Stamping Request - Agreement / Assignment (for application from 2 August 2004 onwards) | IRSD112(E) | Stamp Duty Ordinance Cap 117 |
| Stamping Request - Subsequent Agreement / Assignment ($100 Fixed Duty) (for application from 2 August 2004 onwards) | IRSD113(E) | Stamp Duty Ordinance Cap 117 |
| Stamping Request - Agreement (Payment of Stamp Duty Previously Deferred) (for application from 2 August 2004 onwards) | IRSD114(E) | Stamp Duty Ordinance Cap 117 |
| Adjudication Request - Nomination of Residential Property (for application from 2 August 2004 onwards) | IRSD115(E) | Stamp Duty Ordinance Cap 117 |
| Adjudication Request - Supplemental Agreement of Residential Property (for application from 2 August 2004 onwards) | IRSD116(E) | Stamp Duty Ordinance Cap 117 |
| Adjudication Request - Deed of Gift (for application from 2 August 2004 onwards) | IRSD117(E) | Stamp Duty Ordinance Cap 117 |
| Adjudication / Stamping Request - Intra-Group Agreement / Assignment (for application from 2 August 2004 onwards) | IRSD121(E) | Stamp Duty Ordinance Cap 117 |
| Application for Refund of Stamp Duty under Section 29C(5B)of the Stamp Duty Ordinance, (Cap.117)] | IRSD125(E) | Stamp Duty Ordinance Cap 117 |
| Partial Refund of Ad Valorem Stamp Duty Paid under section 29DF of the Stamp Duty Ordinance (Cap. 117) | IRSD125A(E) | Stamp Duty Ordinance Cap 117, s29DF |
| Application for Refund of Buyer's Stamp Duty / Partial Refund of Ad Valorem Stamp Duty* for properties acquired for Redevelopment under section 29DD / 29DE* of the Stamp Duty Ordinance (Cap. 117) (For Applicant who is an Individual) | IRSD125B(E) | Stamp Duty Ordinance Cap 117, s29DD & s29DE |
| Application for Refund of Buyer's Stamp Duty / Partial Refund of Ad Valorem Stamp Duty for properties acquired for Redevelopment under section 29DD / 29DE* of the Stamp Duty Ordinance (Cap. 117) (For Applicant which is a Body Corporate) | IRSD125C(E) | Stamp Duty Ordinance Cap 117, s29DD & s29DE |
| Application for Refund of Stamp Duty by Eligible Incoming Talent | IRSD125D(E) | Stamp Duty Ordinance Cap 117, s29DJ |
| Application for Suspension of or Waiver of Liability to Stamp Duty by Eligible Incoming Talent | IRSD125E(E) | Stamp Duty Ordinance Cap 117 s29DN & s29DT & s29DO |
| Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2) / Exemption of Buyer's Stamp Duty | IRSD131(E) | Stamp Duty Ordinance Cap 117 |
| Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2) / Exemption of Buyer's Stamp Duty (For Declarations made outside Hong Kong) | IRSD131A(E) | Stamp Duty Ordinance Cap 117 |
| Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2) | IRSD131B(E) | Stamp Duty Ordinance Cap 117 |
| Statutory Declaration - Claiming for Partial Refund of Stamp Duty Paid for change of residential property cases | IRSD131C(E) | Stamp Duty Ordinance Cap 117 |
| Statutory Declaration - Application for Partial Refund of Ad Valorem Stamp Duty and Refund of Buyer’s Stamp Duty by Eligible Incoming Talent | IRSD131D(E) | Stamp Duty Ordinance Cap 117 |
| Statutory Declaration - Application for Suspension of or Waiver of Liabilities to Stamp Duty by Eligible Incoming Talent | IRSD131E(E) | Stamp Duty Ordinance Cap 117 s29DN & s29DT & s29DO |
| Stock Borrowing and Lending Agreement Registration Form | SBUL2 | Stamp Duty Ordinance Cap 117 s19(12A)(c) |
| Tax Reserve Certificates | ||
| Application for purchase and redemption of Tax Reserve Certificate | IR218(S) & IR893(S) | TRC (Fourth Series) Rules Cap 289 |
| Banker’s undertaking | - | Inland Revenue Ordinance Cap 112, s71(2)(b) |
| All Letters of Indemnity | - | - |
| All Types of Guarantees | - | - |