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1. (a) Form IR56B should be completed and fíled lor each 01 the following persons to report his/her total in∞me for the relevant year: . (i) Employees (including labourers , workers , etc. whether daily paid or oth erwise, and employees who have re心eived
remuneration through se內Ice c油mp也ny arrangements), whether resident in Hong Kong or not, whose total income is in
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(ii ) Direct。悶, married persons and part-time employees who were likely to have other income chargeable to Salar ies Tax, irrespective of any amount paid and whether resident in Hong Kong or not.
(iii) Employees 01 any non-Hong Kong ∞mpany who were assigned or seconded to your company for duties in or outside Hong Kong .
(iv) Persons to whom a pension was paid or accrued. In the case o f pensioners who have left Hong Kong permanently, only those pensioners whose pension is in ex扭扭。1 the Basic Allowance 01 the relevant year 01 assessment need to be reported
(v) Former employees and lormer dire心tors who have realized g.ain bγthe exercise, assignment or release 01 any share option previously g ranted bγthe employer or by any other corporation in respect 01 their lormer employment w ith or lormer 0的ce in the employer. In the case 01 lormer employees who did not have an干。ther income chargeable to Salaries Tax during the reporting y ear, only those employees whose gain realized is in excess 01 the Basic Allowance 01 the relevant year 01 assessment need to be reported.
(b) The term "year" relers to the' twelve.month period ending on 31 March that is printed on the Iront page 01 this return. For example, the year ended 31 March 2019 is the twelve-month period Irom 1 April 2018 to 31 March 2019.
(c) 1I there are persons lalling within the scope 01 the abo吋e Note 1(a), you should complete items (1), (2) and (3), as appropriate,的 repo內 the number 01 Form IR56B liled (in paper and electronic lormat). 1I there is no such person, please tick the Box " NO" in the return and no Form IR56B should be liled. Regarding the Form IR56B lor the same person , γ。u should not repeatedly report it 侃 items (1), (2) and (3 ).
(d) Control List (i) 1I the Forms IR56B are liled using a storage device, you must submit the Control list that was generated by the IRD IR568
Software or self-developed software pre-approved b咿 the Department. (ii ) If the Forms IR56B are liled to the Department via the Employer's Return e-Filing Services, you must submit the Control List
that was generated b咿 the system with a Transaction Relerence Number and QR Code printed (9) The Declaration on th陷 return and all the Forms IR56B 1 Control List submined wilh this return mUSI be signed by Ihe PrOprielOr
lor a sole proprietorship bu剖ness, Precedent Partner for a partnership bu剖ness, Company Secretary 1 Manager 1 趴rector 1
t九tmzzr何品出 3說:1:?你泣:23說:心拾起:1t呢?:-::11;孤兒?zrLLtt泣的liwtz似紹了晶宮; Control List must be signed by the same responsible person.
2. For delails on how to ∞mplele the Form IR56B and olher obligations 01 an employer, you can read Ihe Notes and Instruclions lor Form IR56B which 時 ava il able al www.ird.gov.hkleng/pdflir56b_noles_eρdf and Ihe lea flel al www. ird.gov.hkleng/pdl/ir56h_e.pdl
罪行及罰則 OFFENCES AND PENALTIES 〈稅務條例》規定對犯告,下列市瑣的人企施以盤前 .
The Inland Revenue Ordinance provides heavy penalt ies lor any person who:. lails to comply with the requirements 01 a notice to make a return without reasonable excuse; makes an i nc沿rrect return without reasonable excuse: makes a lalse return with a Iraudulent intent to evade tax, or to ass的t any other person to evade tax; or lai ls to give notice in w r iting 01 a ∞mmencement or cessation of employment, or the departure Irom Hong Kong, 01 any employee, who is or is likely to be chargeable to Salaries Tax without reasonable excuse. (Where such employee is about to leave Hong Kong the ernployer rnust not, lor a period 01 1 rnonth frorn I he date 01 giving such notice, rnake any payrnent to I he employee, except with the Commissioner's written consent. He/ She may, however, during that month pay to the Comm issioner ou t 01 moneys due to the employee such sum as the employee may direct him I her to pay.)
i蚊集個人資料聲明 PERSONAL INFORMATION COLLECTION STATEMENT 你必須提供本報發表新要求的個人資料﹒如你違反相IIII~吾例t見鬼,-1本法須藺草國本馬耳事實執行的法例既想定的.il'H間和接待符實b ﹒此外,若您木提供所需資料,你的申請/要求/liIi知將京事實受理.本l司會把你能供的資料, ,'f)$-i賽特軍用軍事實執府的法例.本周稚可在治律授信或准僻的情況司, r責任何其他人企或機構按各 /串串串串該等資料的佳句或全部肉
It is obligatory for y叮咚 1 to suppl\, 抽e personal date 8S required by 酬is return. Br闊的。1 the statuto何時q叫阿ment ma'γrender you“able to penalty or other actíons as provided under the Ordinances adminis峙red by the Departme吶1. Moreover. if you fail to supply the required information. your application{request!notif閥割lon will not be 制;cepled lor proCèssing. The De帥的ment will use the 附lonnation provided by you lor the purposes 01 the Ordinances administered by il and may disclose情 ransfer a叫。r 訓I 01 such inlormation 10 a叫 olher parties provided t怕是 the disclosure!transfer i s 削階horized or permitted by law. Exce阱 where Ihere is an ex泡mption provided under the Personal 0川.ta (PriV8Cγ) Ordinance, you h8ve the right 10 陪Quest ac晦ss to and correction of your personal dats. You should send suct、 r閻明st inwriting 怕的e Assessor at GPO Box 132, Hong Kong ar、d qu。悟 your file number in this Department