How to check if I need to file?

Closed Thread
  1. #1

    How to check if I need to file?

    I moved and started working in HK in Jan, for a foreign company (HQ in the States, but with an office in HK) , but I've spent a considerable amount of time working out of HK (mostly in the mainland) between Jan and April 1st, enough that I (should) fall under the 60 day exemption.

    If I'm paid in HKD, does this make it a HK employment as opposed to a non-HK employment, and thus, I can't use the less-than-60-day exemption? I figure I had to pay taxes for 2014/2015, but I just realized that I might have to pay taxes for 2013/2014. (Honestly, didn't even realize that the HK tax year was not calendar-year, like it is in the US - I figured because my start date was in Jan, I didn't have to worry about this until 2015. :P)

    Is there someone I can call to see if I need to file taxes? I didn't receive any tax forms (BIR60) from HKIRD (but I did get a IR56B from my employer?)


  2. #2

    Join Date
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    If you have an IR56B from your employer, the IRD knows you've received a salary in Hong Kong, assuming it doesn't say zero of course. You might want to chase the IRD for a tax return - the onus is on you to follow through.


  3. #3

    Join Date
    Apr 2014
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    54

    From IRD point of view regarding to a HK employment vs Non-HK employment, they take consider the following criteria.
    1. The place where you negotiated and signed the employment contract.
    2. The resident of your employment. (i.e. the place where your employer is registered)
    3. The place of payment of salary to you.

    If you are under HK employment, 60-day rule can't be applied ;
    If you are under non-HK employment, 60-day rule can be applied and IRD considers the frequency of travel, nature of your work in HK and outside HK, any income tax amount paid to overseas tax department, double tax relief application, etc.

    Even your employer issues a IR56B to you, it doesn't mean that your salary income is fully chargeable under HK salaries tax. You need to study more carefully on the terms in your employment contract.

    You can send your contract by PM to me if you want my further advice.


  4. #4

    Thanks, I'll double check with the IRD, I guess. I don't have an employment contract per se (I signed an offer letter in the States, but AFAIK, this is an at-will employment situation?)


  5. #5

    Join Date
    Apr 2014
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    54

    If you signed the offer letter in US, and I guess your employer is a company registered in US, and you are assigned to work in Hong Kong.

    I think you have a good chance to apply for a non-HK employment. One thing I want to remind you that if you are required to report your duties and working schedules to Hong Kong office at a regular basis after you come back from China, IRD will consider your employment contract as a HK-employment contract.


  6. #6

    Hmm, how do I apply it as non-HK employment? Is there someone to call? I couldn't find any sort of form on the HK IRD website (or should I fax in IR6167, wait for a tax return, file the return and apply the non-HK employment at that point?)

    EDIT: I'll leave the above, but I did find the number to contact them - 187-8022. So, I'll call in the morning and see.

    Last edited by kawaiiryuko; 03-06-2014 at 07:20 PM.

  7. #7

    Join Date
    Apr 2014
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    54

    You should fax in IR6167, a tax return (form BIR60) together with an Appendix Form will be sent to you.

    Part 4 in the Appendix form is for application for a non-hk employment.

    If you still don't understand, you can ask me after you received the tax return.