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  1. etax23.ird.gov.hk › ird › login報稅表及指南

    報稅表及指南. • 個別人士報稅表 (BIR表格第60號)指南. • 個別人士報稅表 (BIR表格第60號)樣本. • 延期提交報稅表的政策. • 不依時填交報稅表的後果. • 更正已提交的報稅表上的錯漏.

  2. etax23.ird.gov.hk › ird › loginTax Return & Guide

    Tax Return & Guide. • Guide to Tax Return – Individuals (BIR 60) • Specimen of Tax Return - Individuals (BIR 60) • Filing Extension Policy. • Consequences of Not Filing Your Tax Return On Time. • Rectification of Errors or Omissions in a Submitted Return.

  3. 1. input a “Self-selected Key” (the Key) each time you started to complete a new return. The Key is used to protect the data file from unauthorized access. designate the location (i.e. the path) in your local computer for temporary storage of the data file before submission. You should keep proper record of the Key and designated location ...

  4. If you select to receive notice to file Tax Return - Individuals in electronic form, please submit within the time limit stipulated in the notice. about this on the return, appendix or supplementary forms. Staple the sheet inside the. paper return and put your file number and signature at the bottom of the sheet.

  5. 根據雙重課稅安排申請寬免. 稅收抵免只適用於屬香港稅務居民的人士 (香港居民人士) 。. 「稅務居民」指就任何雙重課稅安排而言,具有該安排下關乎斷定居民身分的條款所. 給予的涵義。. 若你屬香港居民人士,並在已與香港訂立避免雙重課稅安排的地區有就 ...

  6. 單親免稅額。. 如你只在財政上資助你子女的生活費及教育費,就無資格享有單親免稅額。. 11.4. 供養父母及供養祖父母或外祖父母免稅額及長者住宿照顧開支. 如你 / 你配偶 (非與你分開居住) 在本年度內供養父母 / 祖父母 / 外祖父母,你可申請. 以上免稅額,但 ...

  7. An individual who is of or above the age of 18 years or is under that age if. both parents are dead; and who is either ordinarily resident in Hong Kong. or a temporary resident. If the individual is married, either one or both of the couple are eligible to make. an election for personal assessment and both of them have income assessable under.

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