Filing of Tax Return – Individuals (BIR60)

Benefits of Electronic Filing

• Automatic extension of 1 month for filing.
• Pre-filling of data # including income amount details* and the tax deduction records saved under the e-service of 'Records for pre-filling deduction claims under Tax Return - Individuals', if applicable, to save your time in completing the tax return.
• Saving of partially completed return for further completion.
• Computation of your estimated Salaries Tax payable ^# before submission, to help you optimize total tax payable.

  ^# Available for Year of Assessment 2024/25 Tax Return only
  * Dependent on when the Employer's Returns are filed

Who can file electronically

An ITP Account holder can file his/her 2022/23, 2023/24 or 2024/25 Tax Return electronically if he/she:

• does not claim exemption in respect of part or all of his/her salaries income;
• does not own any sole proprietorship business with gross annual income of more than $2,000,000 for that year of assessment;
• does not have any deemed assessable profits pursuant to section 20AE, 20AF, 20AX and/or 20AY of the Inland Revenue Ordinance for that year of assessment;
• has not obtained an advance ruling on any of his/her tax matter in relation to that year of assessment; and
• does not claim any double taxation relief pursuant to an arrangement specified under section 49(1) or 49(1A) of the Inland Revenue Ordinance for that year of assessment.

The above criteria specified by the Commissioner of Inland Revenue were published in Government Gazette.

If you have not yet opened an ITP Account, you may click the following for more information: