Types of Tax Returns
There are different types of tax returns and you need to report your tax liabilities on the appropriate one(s). Here you can learn more about these types of tax returns, their normal issue dates and how to obtain a duplicate tax return.
Tax Return – Individuals (BIR60)
Tax Return – Individuals (BIR60) is directed at individuals. It enables you to report all your employment income (including income from office and pension), profits from sole proprietorship businesses, rental income from solely owned properties as well as claiming deductions and allowances in one return.
If you have previously been assessed as not liable to tax, you may not receive BIR60 annually. However, you have to notify the Inland Revenue Department (IRD) in writing when you become chargeable to tax not later than 4 months after the end of the basis period for the year of assessment concerned. You will receive an advice letter from the IRD to review your tax liabilities.More on notification of chargeability and advice letterCompletion and filing of Tax Return – Individuals (BIR60)
Property Tax Return (BIR57 or BIR58)
Property tax returns are issued to joint owners, co-owners, corporations and bodies of persons. If you are the sole owner of the property, you should report your rental income in Tax Return – Individuals (BIR60).
There are two series of property tax return forms:
- Property Tax Return - Property Jointly Owned or Co-owned by Individuals (BIR57)
- Property Tax Return - Corporations and Bodies of Persons (BIR58)
Profits Tax Return (BIR51, BIR52 or BIR54)
If you carry on business in the form of a corporation, partnership business or if a non-resident person is chargeable to profits tax in your name, you should report the profits on profits tax returns. Your profits from the carrying on of sole proprietorship business should be reported in Tax Return - Individuals (BIR60).
There are three series of profits tax return forms:
- Profits Tax Return - Corporations (BIR51)
- Profits Tax Return - Persons Other Than Corporations (BIR52)
- Profits Tax Return - In Respect Of Non-Resident Persons (BIR54)
Normal Issue Dates
Normally, you will receive your annual tax returns when the Inland Revenue Department sends them out in bulk according to the following timetable:
|Tax Returns||Normal Issue Date|
|Tax Return – Individuals (BIR60)||First working day of May each year|
|Property Tax Returns (BIR57 or BIR58)||First working day of April each year|
|Profits Tax Returns (BIR51 or BIR52)||First working day of April each year|
Obtaining a Duplicate Tax Return
If you want to obtain a duplicate tax return because the original has been lost, damaged or not been received, you may complete and send the request form to the Inland Revenue Department.Download the request form for a duplicate tax return
If you have eTAX account, you may send a request through the Internet for the duplicate Tax Return - Individuals (BIR60).More on eTAX
If you do not have eTAX account and the deadline for submitting the tax return is drawing near, or has elapsed, you are strongly advised to obtain a duplicate tax return in person by visiting the Central Enquiry Counter at:
1/F, Revenue Tower,
5 Gloucester Road,
Wan Chai, Hong Kong.
Monday - Friday: 8:15 am to 5:30 pm (except General Holidays)