Employer and Taxpayer Tax Responsibilities

INFORMATION TO BE FURNISHED BY TAXPAYERS

Taxpayer are reminded of their obligations under the Inland Revenue Ordinance

1. Every person chargeable to tax for any year of assessment must inform the Commissioner of Inland Revenue in writing not later than 4 months after the end of the basis period for the year in which he is so chargeable unless he has already been required to furnish a return for that year.

2. Any person who ceases to carry on a trade, profession or business, or ceases to hold an office or employment, or ceases to be the owner of any land or buildings or land and buildings, of which tax is chargeable; or ceases to have a source of income in respect of which he is personally assessed must inform the Commissioner in writing within 1 month of such cessation.

3. Any person chargeable to Salaries Tax, Profits Tax or tax under Personal Assessment who is about to leave Hong Kong for a period exceeding 1 month must notify the Commissioner in writing at least 1 month before he is due to leave. This does not apply to persons who are required to leave Hong Kong frequently in the course of their employment, business, or profession.

4. Any person chargeable to Property Tax, Salaries Tax, Profits Tax, or tax under Personal Assessment who changes their address must notify the Commissioner in writing within 1 month.

INFORMATION TO BE FURNISHED BY EMPLOYERS

Employers are reminded of their obligations under the Inland Revenue Ordinance

1. An employer must furnish in writing the particulars of any new employee who is likely to be chargeable to Salaries Tax not later than 3 months after the commencement date of the employment.

2. An employer about to cease to employ in Hong Kong any person likely to be chargeable to Salaries Tax must notify the Commissioner in writing at least 1 month before such person ceases to be employed.

3. The employer of any person who is chargeable to Salaries Tax and is about to leave Hong Kong for more than 1 month shall notify the Commissioner in writing not later than 1 month before the expected date of departure of such person. This does not apply to an employee who is required in the course of his employment to leave Hong Kong at frequent intervals.

4. Any employer who is required to give notice to the Commissioner of the expected date of departure of an employee must not, except with the consent in writing of the Commissioner, make any payment of money or money’s worth to the employee for 1 month from the date of that notice.

To furnish the information required under the Inland Revenue Ordinance, you may submit forms IR56E, IR56F, and IR56G to the Inland Revenue Department.