[Ans: There are three types of tax return in Hong Kong, namely, (i) individual tax return, (ii) profits tax return, and (iii) property tax return.
The tax returns are issued annually. Upon receipt of the tax returns, the taxpayers are required to report its relevant tax obligations in the tax returns by a specified deadline stipulated in the tax returns.]
[Ans: Taxpayers can file their tax return either in paper format or in electronic format. Electronic tax return can be filed through an eTAX Account.]
[Ans: Taxpayers (individuals and corporations) can find information on how to complete their Hong Kong tax return on the Hong Kong Inland Revenue Department’s website at www.ird.gov.hk.]
[Ans: The filing deadline can be extended to a later date if the taxpayers appoint an authorised tax representative to handle their tax return filing, have a sole-proprietorship business in Hong Kong; and/or file their tax returns electronically.]
[Ans: Generally, Hong Kong taxpayers are required to complete and send the tax return to the Hong Kong Inland Revenue Department within 1 month from the date of issuance of the return. An extension of 1 month will be given automatically if the return is filed electronically.]
