It is obligatory for you to supply the personal data as
required by the return and any required supplementary
forms. Breach of the statutory requirement may render
you liable to penalty or other actions as provided under
the Ordinances administered by the Department. Moreover,
if you fail to supply the required information, your
application / request / notification will not be
accepted for processing. The Department will use the
information provided by you for the purposes of the
Ordinances administered by it and may disclose /
transfer any or all of such information to any other
parties provided that the disclosure / transfer is
authorized or permitted by law. Except where there is an
exemption provided under the Personal Data (Privacy)
Ordinance, you have the right to request access to and
correction of your personal data. You should send such
request in writing to the Assessor at GPO Box 132, Hong
Kong and quote your file number in this Department.
Tax Return - Individuals consists of the BIR60, the
Appendix to BIR60 and any required supplementary
forms. You should complete and sign the BIR60, the
Appendix to BIR60 (if applicable) and any required
supplementary forms and submit them to this
Department within the time limit stipulated in the
return whether you have income chargeable to tax or
not. If you select to receive notice to file Tax
Return - Individuals in electronic form, please
submit within the time limit stipulated in the
notice.
If space provided on the tax return, its appendix or
supplementary forms is insufficient, for
paper return, please give the details on a separate sheet of
paper and
make a remark 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. For Internet Filing, please give the
details and attach supporting documents in 'Supplementary Information on Tax Return'.
Documentary evidence in support of your deduction or
allowance claims need not be submitted now
but should be retained for a period of
at least 6 years after the expiration of the
relevant year of assessment. You may be required to
provide such evidence in the event that your case is
subsequently selected for review.
If you claim relief under any Double Taxation
Arrangement or apply for full or partial exemption
of income, supporting documents
should be submitted with the return. Please
refer to the
Appendix
of this Guide for details.
Whenever a name is required in the return, it must be
stated exactly as shown on the Hong Kong Identity
(HKID) Card. For any person without a HKID Card, the
name should be the same as that either in the passport
or the Birth Certificate.
The term 'year' refers to the year of assessment
printed on the front page of the return. A year of
assessment runs from 1 April to 31 March, e.g. Year of
Assessment 2025/26 runs from
1 April 2025 to 31 March 2026. To rectify any
errors or omissions in your return after submission,
please notify this Department either through the
'Return Supplement' under the 'Contact Us' service or
in writing as soon as possible. If it is in writing,
please state your name, file number, the relevant year
of assessment, details of your amendments and sign
your notification.
The
paper return
should be completed in blue or black ink.
All amounts must be shown in HK dollars (excluding cents).
(May 2026)