| Obiligations | Notifications
| Forms
|
| Employer
| - keep records of payroll and details of employees
- withhold all amounts due to be paid to employees about to depart from HK until the issue of 'Letter of Release' from HKIRD
| - Commencement and cessation of employees
- Employees departing from HK
- Change of employees' details
| - File relevant forms （IR56A/B/E/F/G) within specified period in writing or electronic format
|
| Businessmen
| - Retain all business records for 7 years
- HK payer should retain a specifed amount of tax for settlement in non-resident case
| - Display business registration certificate at operating address.
- Inform commencement of chargeability by IR6168
- Inform any change of business details
|
|
| Employee
| | - File IR6167 to inform commencement of employment
- Inform departure from HK and notify the latest C/A by IR1249 within specified period
|
|
| Landlords
| | - Inform chargeability by IR6129
- Inform cessation of ownership
- Notify any change of C/A by IR1249
| |
Other persons
eg. deceased,
non-residents
(Entertainer, Sportsman etc.)
| - Executors is obliged to handle the deceased’s tax affairs.
- Tax clearance before transfer of
deceased's property legal title pass to the beneficiaries.
- HK payer should retain a percentage of gross sum payable for tax clearance in non-resident case.
| - Executor has to inform deceased date within one month of death
- Executor has to provide all relevant details of deceased and his name, contact information
- Exedutor has to keep all deceased records about income, deductions and allowances claim
| - Executor has to file tax return on behalf of the deceased
- HK payer file IR623 to report gross amount payable to non-residents
|
