Guide to Tax Return Individuals
       
This Guide explains how to complete the Tax Return - Individuals. Most of your questions will be answered here. If you need other information or assistance, you may:
Item point
Item point
use the 'Fax-A-Form' Service (2598 6001), select the language and press the following keys to obtain: Allowances, Deductions and Tax Rate Table [Key(2)(2)], Related Tax Rules [Key (2) (5)], Specimen of Completed Tax Return - Individuals [Key (2) (4)], Proforma Profits Tax Computation Form [IR957A(e)] [Key (2) (8)]
Item point
mail (G.P.O. Box 132, Hong Kong) or fax (2877 1232) your written enquiries to the Assessor, quoting your file number and day-time contact telephone number
Item point
telephone 187 8022 during the service hours (Service hours - Monday to Friday 8:15 a.m. to 12:30 p.m. ; 1:30 p.m. to 5:30 p.m. except Public Holidays)
Item point
call at the Central Enquiry Counter at G/F of the Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong
For information on submission of tax return through the Internet, please refer to the leaflet or visit www.gov.hk/etax

(A) Personal Information Collection Statement
(B) Forms and Documents to be Submitted
(C) Guidance on General Matters
(D) How to Complete the Return
Part 1 Personal Particulars
Part 2 Notification
Part 3 Property Tax
Part 4 Salaries Tax
Part 5 Profits Tax
Part 6 Deemed Assessable Profits under section 20AE, 20AF, 20AX and / or 20AY of the Inland Revenue Ordinance
Part 7 Personal Assessment
Part 8 Deduction for Interest Payments / Domestic Rents
Part 9 Qualifying Premiums Paid under Voluntary Health Insurance Scheme (VHIS) Policy
Part 10 Qualifying Annuity Premiums and Tax Deductible MPF Voluntary Contributions
Part 11 Allowances and Elderly Residential Care Expenses
Part 12 Declaration
Appendix

(April 2023)