Filing of Employer's Return / Notification

(i)      Individual Tax Portal (ITP)

 

The ITP Account held by the owner of the employer which is a sole proprietorship business.

 

To submit the Employer's Return / Notification for an entity other than your owned sole-proprietorship business (e.g. a controlled corporation), you may do so under ITP if the Employer's File Number/Business Registration Number and Employer's Identification Code (ERIC)* are known (i.e. Login ITP account>select “Employer's Matters” > “Filing of Employer's Return / Notification” > “Enter ERN / BRN with ERIC”).

 

 

(ii)     Business Tax Portal (BTP)

 

BTP User Accounts held by the persons who are appointed under the relevant employer's BTP Business Account as:

Please note ALL the employer's related services will be available to the respective BTP users once they are appointed as the BTP Administrators / the BTP Authorized Users and assigned to handle Employer's Matters.

 It allows BTP /ITP / TRP users to view status of Employer's Return (Form BIR56A) and Notification (Form IR6036B) to be filed and filed.

Employers may retrieve Forms BIR56A and IR6036B (with the relevant acknowledgement) filed via Online Mode through the New Tax Portals for the latest 3 years.  However, employees' details of the IR56 Form data file uploaded (including the Control List) cannot be retrieved online.  

Documents submitted via Mixed Mode and in paper cannot be retrieved neither.

 

 

There are two modes of submission:

 

 

An Authorized Signer* is required to sign and submit the Employer's Return / Notification through his/her ITP Account by ITP password, recognized personal digital certificate or "iAM Smart+" account (with digital signing function).

 

Under Online Mode, employer can submit:

 

(i)      BIR56A (without Form IR56B)

-    Only applicable to employer who is not required to file Form IR56B

 

(ii)     IR6036B (without Form IR56M)

-    Only applicable to employer who is not required to file Form IR56M

 

(iii)    Form IR56 data file (for all the Forms IR56B/E/F/G/M)

 

Employers can submit a data file containing up to 5,000 sets of Forms IR56 prepared by the following means:

(Note: Each data file contains up to 2,000 sets of IR56 records.)

For annual submission, employers are only allowed to submit once for each year of assessment.  For other cases, employers are allowed to perform multiple submissions in a day.

 

 

This is a mode of submission which allows employers to designate a person to upload a data file containing the IR56 records via the “Filing of Employer's Return / Notification” service without digitally signing the documents online. The uploading of data file via Mixed Mode can be performed after the login of the BTP / ITP / TRP account or without  the login of the NTPs User Account.  After uploading of the data file, a Control List (with Transaction Reference Number and QR code) will be generated by the system.  The Authorized Signer is required to sign and submit the 1-page (i.e. Cover Page) Control List to complete the submission process.

Employers can designate a person to upload data file(s) containing up to 5,000 sets of Forms IR56 (excluding Form IR56G) prepared through the following means:

-        IR56 Forms Preparation Tool 
         (Note: Each data file contains up to 2,000 sets of IR56 records.)

-        Pre-approved self-developed software

After successful uploading of the data file, a Control List (with a QR Code and Transaction Reference Number), listing a summary of the IR56 forms stored in the data file will be generated by the system.

The Authorized Signer* is required to sign on the 1-page (i.e. Cover Page) Control List generated from the system together with a duly signed paper BIR56A/IR6036B, if for annual submission of forms IR56B/M, to complete the submission process.

Multiple uploads in a day for a year of assessment are accepted.  However, employers should ensure all the 1-page Control Lists are signed and submitted to the Department in order to complete the submission process.  The mere uploading of the data file without the submission of the duly signed BIR56A/IR6036B (if applicable) and Control List will not be regarded as having complied with the employer's obligations as stipulated in the Inland Revenue Ordinance.

*   An Authorized Signer refers to the person in one of the following capacities:

    -   Proprietor (for sole proprietorship businesses)

    -   Precedent Partner (for partnership businesses)

    -   Company Secretary / Manager / Director / Provisional Liquidator / Liquidator (for corporations)

    -   Investment Manager (only applicable to incorporated open-ended fund companies)

    -   Principal Officer (for bodies of persons)

    -   Agents for non-resident persons

 

 

Under Make a Request / Reply, BTP / ITP user can lodge an enquiry for the specific employer's file.  All the BTP / ITP users who can access the Employer's Matters of that employer can view and retrieve all the relevant messages through the message box of the BTP / ITP account.  If the BTP / ITP users opt to copy messages to the appointed tax representative, the eligible TRP user can view the relevant messages as well.

For all the enquiries lodged by TRP users on behalf of their client, the client can view the message through the message box of the respective BTP / ITP users.

Messages will also be sent to the message box of the BTP / ITP user to alert the user for the issuance of Employer's Return and when the return is coming due.