You can pay taxes, business registration fees, stamp duty, and purchase tax reserve certificates using electronic payment options. E-checks/e-checks cashier’s can be used to pay court fees and interest on judgment debts.

Not possible. The base period for calculating salaries tax is from April 1 to March 31 of the following year. Therefore, the IR56B form for each year must be filled out according to this base period.

If you have already reported the change of business address in the BIR56A form, you do not need to notify the Business Registration Office separately. However, if you change your address in the future, you must notify the Business Registration Office in writing in accordance with the provisions of the Business Registration Ordinance.

Not possible. The reporting responsibility should be borne by the employer company specified in the employment contract. Therefore, the holding company (or parent company) and the subsidiary company (or subsidiary) should report their employees’ remuneration separately.

You cannot use the self-printed IR56B form to report the employee’s salary. If you choose to submit the IR56B form in paper form, you must use the IR56B form printed by the Inland Revenue Department.

Passport number or Hong Kong identity card number are used to confirm the identity of the taxpayer. To avoid setting up double files for the same taxpayer, you should fill in their Hong Kong identity card number in the second part of the IR56E form. If the employee has not yet obtained a Hong Kong identity card number on the day you fill in the IR56E form, you can fill in their passport number and the issuing location. However, you must follow up with the employee. After learning the employee’s Hong Kong identity card number, you should notify the Inland Revenue Department in writing as soon as possible to update his/her personal information.

No it’s not. In addition to filling in the rent paid by the employer to the employee, the rent paid by the employee to the landlord must also be reported. Even if the two rents are equal in value, the column “Rent paid by the employee to the landlord” should not be left blank or the symbol “X” should be substituted for the actual rent paid by the employee to the landlord.

Since the tips received by employees are part of their employment income, they are subject to salaries tax. The tip allocated to them should be reported in item 11(k) of the IR56B form.

This bonus and commission are subject to salaries tax and will be treated as income on the day of resignation (March 15, 2021). Although the amount is actually received in the year of assessment 2021/22, it must be included in the taxable income of the year of assessment 2020/21.

Your taxable income is 11 months’ salary. In addition, payment in lieu of notice is not a deductible expenditure, so it cannot be deducted from taxable income at the time of tax assessment. Therefore, your taxable income is 11 months of salary.

You should declare this amount on your tax return, and then a separate sheet to explain the situation, and submit copies of all relevant documents (such as employment contract, resignation notice, resignation agreement, etc.) to the tax bureau when you submit the tax return. After the assessor has checked the information you submitted (if necessary, the employer will also check with the employer for the details and calculation method of this amount), and then decide which part can be exempted from taxation. For example, the employer shall comply with the provisions of the Employment Ordinance Severance payment/long service payment paid to you.

If you have received the notice of assessment of salaries tax, you can state in writing your net taxable income from April 1, 2021 to October 15, 2021 and from October 16, 2021 to March 31, 2022 The estimated income of the day and apply for deferment of payment of provisional tax. Your application must reach the tax office 28 days before the tax payment date.

If you have left your job when you fill out the tax return and are still looking for a job, you should clearly state in your tax return when you have no salaries income. The assessor will consider your actual situation to assess your provisional payment for the year of separation tax.

According to the clarification of the Inland Revenue Ordinance made by the Court of Final Appeal in 2011, the employment contract agreed on behalf of the notice metal income from employment is taxable income under the Inland Revenue Ordinance. Therefore, the Inland Revenue Department must implement the above-mentioned court rulings from the 2012/13 tax year, that is, assess salaries tax on the payment in lieu of notice accrued on or after April 1, 2012. The above clarifications also apply to wages in lieu of notice issued to employees by employers in accordance with Article 7 of the Employment Ordinance. Therefore, those who receive such wages in lieu of notice on or after April 1, 2012 are required to pay salaries tax.

Payment in lieu of notice is accrued when the employer agrees to pay the payment as an unconditional commitment or on the day when the employment relationship is terminated, whichever is earlier.

The Inland Revenue Department will carefully study the facts and circumstances of each case to determine the date when the payment in lieu of notice is accrued. If the accrued date of the payment in lieu of notice provided is incorrect, the Inland Revenue Department will consider taking punitive actions in accordance with the provisions of the Inland Revenue Ordinance.

Payment in lieu of notice is income from employment and is not compensation. Since payment in lieu of notice is income obtained in accordance with the terms specified or implied in the employment contract, it is subject to salaries tax.

The Inland Revenue Department will carefully study foreign laws governing employment, including the right to obtain payment in lieu of notice. If the payment is income derived from employment, whether it is paid in accordance with the express or implied terms of the employment contract, it shall be assessed for salaries tax.

Generally speaking, the deductions that can be claimed under salaries tax are limited to expenses that are completely, pure and must be incurred to generate assessable income. The payment in lieu of notice paid by an employee to the employer for early resignation is not a deduction for salaries tax under the Inland Revenue Ordinance, so it cannot be deducted.