When to file BIR60
(1) Time limit for filing
Tax Return – Individuals should be filed:
- within 1 month from the date of issue of the Tax Return if the taxpayer did not solely own any unincorporated business during the year of assessment; or
- within 3 months from the date of issue of the Tax Return if the taxpayer solely owned any unincorporated business during the year of assessment; or
- an automatic extension of 1 month will be given for filing the Tax Return for the year of assessment 2022/23 electronically.
(2) Extension of time for filing
(a) Block Extension Scheme for taxpayers who have appointed a tax representative :
Under the Block Extension Scheme, an extension of time for submission of Tax Return is granted to those individual taxpayers who have appointed a tax representative.
Requests for extension beyond the extended due dates would be granted only in the most exceptional circumstances. Applications for further extension should be made in writing on a case-by-case basis. If the reasons or exceptional circumstances are the same for employees of a particular company, the requests for further extension could be made by way of a list.
(b) Individual application for extension of time for submission of Tax Return :
If you have great difficulties in submitting the Tax Return within the prescribed time as mentioned above, you may apply for an extension of time to submit the Return in writing. You should state the reason why the Tax Return could not be submitted in time. Such application will only be entertained in exceptional circumstances.
How to file BIR60
(1) Filing of paper BIR60
If you file paper tax return, you must submit the original tax return issued by IRD. Photocopies or fax copies of tax returns are NOT acceptable. Filing a copy of the BIR60 which was downloaded from the Internet is also NOT acceptable.
To submit tax return, please send to IRD by post to GPO Box 132, Hong Kong or submit in person during office hours to our office (Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong).
You may also use IRD return envelope to send back your tax return.
The Department will not accept underpaid mail items. Please pay sufficient postage to ensure your mail items can duly reach IRD.
(2) Electronic Filing BIR60
Benefits of Internet Filing
- Automatic extension of 1 month for filing.
- Pre-filling of data # including income amount details* and the tax deduction records saved under the e-service of ‘Records for pre-filling deduction claims under Tax Return – Individuals’, if applicable, to save your time in completing the tax return.
- Saving of partially completed return for further completion within 4 months.
- Computation of your estimated Salaries Tax payable # before submission, to help you optimize total tax payable.
Who can file through the InternetAn eTAX Account holder can file his/her 2020/21, 2021/22 or 2022/23 Tax Return through the Internet if he/she:
- does not claim exemption in respect of part or all of his/her salaries income;
- has not obtained an advance ruling on any of his/her tax matter in relation to that year of assessment; and