EMPLOYERS' RETURN (HONG KONG COMPANY)
Filing Employer's Return
The Employer's Return for the year of assessment 2003/2004
was issued to all employers on 2 April 2002. All employers
are required to furnish the return within one month from the
date of issue. That is, the return must be furnished on or
before 1 May 2004 unless an application for extension in writing
is filed with the Inland Revenue Department (IRD) on or before
1 May 2004. A complete set of annual employer's return of
remuneration and pensions contains a form BIR56A and forms
IR56B. Before you complete the return, you should read carefully
the "Notes and Instructions" given on the form BIR56A.
A "NIL" return of BIR56A is still required even
if you have no employees or pensioners chargeable to Salaries
Tax. To avoid duplication in reporting employee's income,
no annual return form IR56B is required for those employees
whom a form IR56F or IR56G has been submitted before.
Application for Extension
The properly completed return should be submitted to the
IRD within one month from the date of issue unless otherwise
stated. If you have difficulties in complying with this requirement,
you may apply for an extension of time to submit the Return.
Applications for extension should be in writing and supported
by reasonable grounds. You should include the followings in
your application:-
1. your company's name and file number,
2. the year of assessment concerned,
3. the time required, and
4. details of the reasons in support.
If you have already appointed us as your tax representatives,
please advise us on your intended date of extension, we will
then write to IRD to request for extension of filing date.
Request for Issue of Duplicate Return
Employers can write to the Inland Revenue Department for
duplicate annual employer's return form BIR56A and IR56B or
other forms including IR56E, IR56F, IR56M and IR56G. You are
required to provide your employer's file number, company name,
the year of assessment for form BIR56A and IR56B and your
postal address in the request letter.
If you have already appointed us as your tax representative,
we will apply to IRD for the said documents on your behalf.
Electronic Filing
Employer's Return can be filed in electronic format. A software
in this regard is provided by the IRD free of charge. You
can download the software from
IRD's website or write to request a copy in CD ROM from
IRD.
We have downloaded a copy of the software, both Chinese and
English version, for our clients' use. Please call us at +852
2341 1444 or email us
to request a copy of software. |
