| For Internet filing, applicable sections in the Appendix will be automatically completed by the system. No input is required.
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| Section
2 |
Application for a Lump
Sum Included under Part 4.1 of paper
return BIR60 to be Related Back |
| Please refer to the example
in Part 4.1 of this Guide. |
 |
| |
This amount should have been included in Box 
and |
This amount should be stated in |
| |
should be stated in Box 
in Part 4.1 of BIR60. |
Box  in Part 4.1 of BIR60. |
|
| |
| Section
3 |
Relief claimed under Double Taxation Arrangement(s) |
|
Tax credit relief is only applicable if you are a person who is resident for tax purposes in |
|
Hong Kong (Hong Kong resident person). |
|
For the meaning of ‘resident for tax purposes’ in relation to any double taxation |
|
arrangements, please refer to the provisions of the arrangements relating to the |
|
determination of resident status. |
|
If you were a Hong Kong resident person during the year and had to pay tax on any |
|
income derived from a territory outside Hong Kong with which double taxation |
|
arrangements have been made, you are entitled to claim a relief under section 50 of |
|
the Inland Revenue Ordinance by way of credit against tax payable in respect of that |
|
income in Hong Kong. |
|
List of the countries / territories is available at www.ird.gov.hk/eng/tax/dta_inc.htm. |
| |
| Section
4 |
Application for Full / Partial Exemption of Income Included under Part 4.1 of paper
return BIR60 |
 |
You may apply for full or partial exemption from salaries tax in any of the following situations: |
| |
(a) If you hold a non-Hong Kong employment, you will only be chargeable in respect of |
| |
income derived from services rendered in Hong Kong per section 8(1A)(a). |
| |
(b) If you rendered all services outside Hong Kong during the year, your income |
| |
is excluded from charge per section 8(1A)(b)(ii). |
| |
(c) If you have paid tax of substantially the same nature as Hong Kong salaries tax to |
| |
a territory outside Hong Kong in respect of income derived from services rendered in |
| |
that territory, the relevant income is excluded from charge per section 8(1A)(c). |
| |
(For a year of assessment beginning on or after 1/4/2018, section 8(1A)(c) does |
| |
not apply to income derived by a person from services rendered in a territory |
| |
which has made a double taxation arrangement with Hong Kong. |
| |
If you were a Hong Kong resident person during the year and derived |
| |
income from services rendered in such a territory, you may claim |
| |
relief by way of tax credit in Section 3.) |
| |
(d) If your income is derived from being a member of the crew of a ship or an aircraft and |
| |
your presence in Hong Kong is not more than 60 days in the year and 120 days in two |
| |
consecutive years, one of which being the current year, your income will be exempted |
| |
from tax per section 8(2)(j). |
| |
(e) If you are a qualifying employee, and you have provided investment management |
| |
services for, or on behalf of, a qualifying person for a certified investment fund or a |
| |
specified entity, you can claim salaries tax concessions for eligible carried interest. |
| |
(f) By provisions in the Inland Revenue Ordinance, your income is specifically exempted, |
| |
e.g. those under section 8(2), section 8(2A) or section 87, etc. |
|
You are required to supply the following information and documents: |
| |
(a) If full or partial exemption is claimed for items (a) to (d), you must provide (i) |
| |
detailed computation of the exempted amount and (ii) full itinerary of dates in Hong Kong |
| |
and outside Hong Kong. For section 8(1A)(c) claim, you also have to submit copies of |
| |
the tax receipts and the relevant tax return in support of tax paid outside Hong Kong. |
| |
(b) If salaries tax concessions are claimed for eligible carried interest (item (e) above), |
| |
you should submit supplementary form SP4 which can be downloaded from the |
| |
Department’s web site (www.ird.gov.hk/soleprop_e). After completion, the supplementary |
| |
form SP4 must be printed out for signing and submitted together with the tax return. |
| |
(c) For all claims, taxpayers will be required to provide full facts in support. |
|
| |
| Section 5 |
Place of Residence Provided |
| If a place of residence is provided to you by your employer or its associated corporation, this part must be |
| completed. Refer to examples in Part 4.2 of this Guide for details. |
| |
| Section 6 |
Connected Entities of the Business that is Chargeable at Two-tiered Profits Tax Rates |
| If your business had connected entities for the subject year, the two-tiered rates will only be applicable |
| to one of them. For paper return, the entity which elects to be chargeable at two-tiered rates is required |
| to submit a complete list showing the names and business registration numbers of all the connected |
| entities in supplementary form SP1 which can be downloaded from the Department’s web site ( |
| www.ird.gov.hk/soleprop_e). After completion, the supplementary form SP1 must be printed out for |
| signing and submitted together with the paper return. |
| |
| Section
7 |
Notification of Transactions for / with Non-resident Persons |
|
Where you have, as agent, received on behalf of a non-resident person any other |
|
trade or business income arising in or derived from Hong Kong, you will be asked to |
|
give further details of the agency. |
|
Where sums are paid or accrued to a non-resident person in respect of professional |
|
services rendered, wholly or partly, in Hong Kong, you must state the name and address |
|
of each recipient, together with the full amount and the nature of the payment in |
|
a supporting schedule. |
| |
| Section 8 |
Deduction Claims for Expenditure on Research and Development / Environmental Protection Facilities / Intellectual Properties |
|
If deduction(s) is / are claimed for the following expenditure(s), for paper return, you are |
|
required to download the relevant supplementary form from the Department’s web site |
|
(www.ird.gov.hk/soleprop_e) for completion: |
|
(a) expenditure on research and development (‘R&D’) under section 16B of the Inland |
|
Revenue Ordinance - supplementary form SP2; |
|
(b) expenditure on energy efficient building installation under section 16I of the Inland |
|
Revenue Ordinance - supplementary form SP3. |
|
After completion, the supplementary forms SP2 and / or SP3 must be printed out for |
|
signing and submitted together with the paper return. |
|
If deduction(s) is / are claimed for capital expenditure on intellectual properties under |
|
sections 16E and / or 16EA of the Inland Revenue Ordinance, you are required to state |
|
the amount and the nature of intellectual property. For specified capital expenditure on |
|
the purchase of performer’s economic right, protected layout-design (topography) right, |
|
protected plant variety right, the deduction is applicable to the year of assessment |
|
2018/19 and subsequent years. |
| |
| Section 10 |
Interest Payments Involving Re-mortgaged Loan |
| Refer to example under Scenario 1 in Part 8.4 of this Guide, this part should be completed as: |
| (1) |
Location of property |
Pty A |
| (2) |
Name of lending institution for the re-mortgaged loan |
ABC Bank |
| (3) |
Amount of the re-mortgaged loan |
$2,500,000 |
| (4) |
Interest paid for the re-mortgaged loan in the year |
$112,500 |
| (5) |
Period covered by the interest in item (4) above |
01/07/2023 to 31/03/2024 |
| (6) |
Date of redemption of the previous mortgaged loan |
30/06/2023 |
| (7) |
Balance of the previous mortgaged loan redeemed |
$2,000,000 |
| (8) |
Interest paid for the previous mortgaged loan in the year |
$30,000 |
| (9) |
Period covered by the interest in item (8) above |
01/04/2023 to 30/06/2023 |
|
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