2. Who can use Internet Filing? What types of tax return can be submitted through the Internet?
Individual taxpayers who either hold valid digital certificates issued by the Hongkong Post or the Digi-Sign Certification Services Limited, or have registered an e-Tax Password with the Inland Revenue Department, can use Internet Filing service provided by the Department.
Through the Internet Filing service, taxpayers may lodge their Tax Returns - Individuals (B.I.R. 60) and Property Tax Returns - Property Jointly-owned or Co-owned by Individuals (B.I.R. 57) for the current year of assessment.
The only exceptions are:
- Tax Return - Individuals (B.I.R. 60)
- Returns which require submission of supporting documents. Example: During the relevant year, the taxpayer was operating a sole-proprietorship business that had a gross annual income of more than $2,000,000, or the taxpayer claims full or partial exemption of employment income.
- The taxpayer has obtained an advance ruling on any of his/her tax matters in relation to the year of assessment concerned.
- Property Tax Return (B.I.R. 57)
- The property is owned by more than 2 owner
How can I sign my electronic tax return?
You need to digitally sign your tax return by using a digital certificate that is either issued by the Hongkong Post or the Digi-Sign Certification Services Limited. Alternatively, if you have registered an e-Tax Password with the Department, you can sign your return with your e-Tax password.
Where and how can I acquire a password for electronic filing?
a) Apply through the Internet / Telephone
You may apply on-line through the Internet under the ESD Scheme or call the 24-hour Automated Telephone Registration Hotline at 183 2033. Follow the interactive instructions to enter your Taxpayer Identification Number (TIN), as printed on the front page of your Tax Return - Individuals or Notice of Assessment for Salaries Tax, and your Hong Kong Identity Card Number. Your Access Code together with your e-Tax Passward will be sent to your correspondence address by post within 3 working days.
b) Apply By Form
Alternatively, you may also choose to apply by using Form I.R.6104.
After completing the Form I.R.6104, you may return it by post, by fax (fax number: 2519 3566) or in person. The signature on the form should be the same as that in your tax return.
For application by Form I.R.6104, the Inland Revenue Department will send you the Access Code Notice and the e-Tax Password after verifying the details on the form.
Register a taxpayer's own Password
At the issue of Access Code, the Inland Revenue Department will also provide the e-Tax Password, a copy of the TeleTax User Guide, and the Terms and Conditions for the Use of the Password.
Upon receipt of the Access Code Notice, please follow the registration procedures stated in the notice to change the password you received to a password of your own choice through either the Internet under the ESD Scheme, or by calling the TeleTax Hotline at 183 2088. You may then use the Department's electronic services via the Internet or Telephone immediately upon successful registration of your chosen password.
For more details on Internet Filing of tax returns, please visit the Inland Revenue Department's webpage.