Completion and Filing of Return

Here you can learn how to complete and file Tax Return - Individuals, property tax returns, Profits Tax returns, and the consequences if you fail to submit the relevant tax return(s).

Tax Return – Individuals (BIR60)

If you receive Tax Return – Individuals (BIR60) from the Inland Revenue Department, you must complete, sign and file it in time even if you do not have any income to report.

If you are married for all or part of the year and have elected joint assessment or personal assessment jointly with your spouse or have been nominated by your spouse to claim home loan interest deduction, your BIR60 should also be signed by your spouse.

Supplementary Forms to Tax Return – Individuals

With effect from 1 April 2019, 3 supplementary forms to Tax Return – Individuals (BIRSP1 to BIRSP3) are introduced. Starting from 1 April 2022, supplementary form to Tax Return - Individuals (BIRSP4) is introduced. The supplementary forms, being part of the return, should be filed together with the return.

For downloading the supplementary forms, please refer to the link below:

https://www.ird.gov.hk/soleprop_e

Property Tax Return (BIR57 or BIR58)

You have to report income from property jointly owned or co-owned by yourself with other person(s) (including corporation and body of persons) in the Property Tax Return (BIR57).

To report income from property held by corporations or bodies of persons, you have to complete Property Tax Return (BIR58).

Profits Tax Return (BIR51 or BIR52 or BIR54)

If you carry on a trade, profession or business in the form of a corporation, partnership business or if a non-resident person is chargeable to Profits Tax in your name, you must complete all items in the following Profits Tax returns (if applicable) to report the Profits Tax liability:

• Profits Tax Return - Corporations (BIR51)
• Profits Tax Return - Persons Other Than Corporations (BIR52)
• Profits Tax Return - In Respect Of Non-Resident Persons (BIR54)

Supplementary Forms (S1 to S18 and S20) and Other Forms (IR1478, IR1481 and IR1482)

A supplementary form is part of the Profits Tax Return. You must fill in the supplementary forms, if applicable, to report information on preferential regimes and tax incentives.  Other forms (IR1478, IR1481 and IR1482) are also provided this year to report the required information in respect of taxation on specified foreign-sourced income and onshore gain on disposal of equity interests as well as profits tax concession for qualifying profits from eligible intellectual assets respecitvely.  You are required to download the supplementary forms and other forms, as the case may be, and fill in the forms electronically.  For downloading the supplementary forms and other forms , please click "Download fillable PDF forms" below:

Download fillable PDF forms

Corporations and partnerships can file their Profits Tax returns (BIR51 or BIR52) for the years of assessment 2022/23 and 2023/24 and attach the required financial statements, tax computation, supplementary forms and other forms electronically under eTAX.

All required supplementary forms and other forms must be submitted electronically through the eTAX irrespective of the filing mode of Profits Tax return for any year of assessment from 2018/19 to 2024/25 (both inclusive).  In case your Profits Tax return and supporting documents will be submitted in paper form, please print and sign the Control List for Supplementary Form and Other Form (IR1477) and submit the Control List together with the Profits Tax return.  The Control List must be signed by the same person signing the tax return. If the tax return will be submitted under the electronic filing or semi-electronic filing mode, please proceed to the Completion Service and the Submission Service.  These services will link up to the uploaded data files with the Profits Tax return under the same Profits Tax File Number and Return Identification Number.  Please refer to “Uploading of Data Files for Required Forms and Supporting Documents to Profits Tax Return” for further details.

Modes of Return Filing and the corresponding data formats of Required Forms and supporting documents

Failure to Submit Tax Return

In all cases if you cannot lodge a tax return by the due date or the extended due date, estimated assessment will be issued and you may be required to pay more tax. You may also be subject to penalty proceedings which include payment of penalty, or even prosecuted.