Who can use Internet Filing? What types of tax return can be submitted through the Internet?
Individual taxpayers who either hold valid digital certificates issued by the Hongkong Post or the Digi-Sign Certification Services Limited, or have registered an e-Tax Password with the Inland Revenue Department, can use Internet Filing service provided by the Department. Through the Internet Filing service, taxpayers may lodge their Tax Returns – Individuals (B.I.R. 60) and Property Tax Returns – Property Jointly-owned or Co-owned by Individuals (B.I.R. 57) for the current year of assessment. The only exceptions are: • Tax Return – Individuals (B.I.R. 60) • Returns which require submission of supporting documents. Example: During the relevant year, the taxpayer was operating a sole-proprietorship business that had a gross annual income of more than $500,000, or the taxpayer claims full or partial exemption of employment income. • The taxpayer has obtained an advance ruling on any of his/her tax matters in relation to the year of assessment concerned. • Property Tax Return (B.I.R.
