First Time Taxpayer

If you consider you are liable to Salaries Tax, Profits Tax or Property Tax for any year of assessment, unless you have already received a tax return, you have to write or fax to us for a tax return within 4 months after the end of the basis period for the year of assessment concerned. The following information should be included:-

Your name, Hong Kong Identity Card number, postal address, day-time contact telephone number, and

For salary earners - the full name and Business Registration number of your present employer if known. If you have a copy of the Employer's Return, enclose a copy for ease of reference. (You may use the Form IR6167 to make the notification.)

For businessmen - the name and Business Registration number of your business. (You may use the Form IR6168 to make the notification.)

For property owners - the year concerned, the rates assessment number and the location of the property. (You may use the Form IR6129 to make the notification.)

If you have received the IRD's Advice Letter (Form IRC6106) together with an information leaflet (Form IR1397), please read and you can make use of the reply/notification form at the end of the letter/leaflet to notify chargeability.

For more information on notification of chargeability, please click here.

Related Pamphlet

If you would like to read the pamphlet – "A Guide for First Time Salaries Tax Taxpayers (When and How Should the Employer Report and Whether the Employee has to Notify Chargeability)" for more information, please click here.