PDF《填写 2018/19 雇主报税表（BIR56A）範本》

01 the following persons to report his/her total in∞ me for the relevant year: . (i) Employees (including labourers, workers, etc. whether daily paid or oth erwise, and employees who have re心eived remuneration through se 内Ice c油mp也ny arrangements), whether resident in Hong Kong or not, whose total income is in fs;

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01 assessment, you may visit www.ird.gov.hkleng/taxJind.htm (ii) Direct.闷, married persons and part-time employees who were likely to have other income chargeable to Salaries Tax, irrespective of any amount paid and whether resident in Hong Kong or not. (iii) Employees

01 any non-Hong Kong ∞mpany who were assigned or seconded to your company for duties in or outside Hong Kong . (iv) Persons to whom a pension was paid or accrued. In the case of pensioners who have left Hong Kong permanently, only those pensioners whose pension is in ex扭扭.1 the Basic Allowance

01 the relevant year

01 assessment need to be reported (v) Former employees and lormer dire心tors who have realized g.ain bγthe exercise, assignment or release

01 any share option previously granted bγth e employer or by any other corporation in respect

01 their lormer employment w ith or lormer 0的ce in the employer. In the case

01 lormer employees who did not have an干.ther income chargeable to SalariesTax during the reporting y ear, only those employees whose gain realized is in excess

01 the Basic Allowance

01 the relevant year

01 assessment need to be reported. (b) The term "year" relers to the' twelve.month period ending on

31 March that is printed on the Iront page

01 this return. For example, the year ended

31 March

2019 is the twelve-month period Irom

1 April

2018 to

31 March 2019. (c) 1I there are persons lalling within the scope

01 the aboe Note 1(a), you should complete items (1), (2) and (3), as appropriate,的repo内the number

01 Form IR56B liled (in paper and electronic lormat). 1I there is no such person, please tick the Box " NO" in the return and no Form IR56B should be liled. Regarding the Form IR56B lor the same person , γ.u should not repeatedly report it 侃items (1), (2) and (3). (d) Control List (i) 1I the Forms IR56B are liled using a storage device, you must submit the Control list that was generated by the IRD IR568 Software or self-developed software pre-approved b咿the Department. (ii) If the Forms IR56B are liled to the Department via the Employer's Return e-Filing Services, you must submit the Control List that was generated b咿the system with aTransaction Relerence Number and QR Code printed (9) The Declaration on th陷return and all the Forms IR56B 1Control List submined wilh this return mUSI be signed by Ihe PrOprielOr lor a sole proprietorship bu剖ness, Precedent Partner for a partnership bu剖ness, Company Secretary

1 Manager

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Control List must be signed by the same responsible person. 2. For delails on how to ∞mplele the Form IR56B and olher obligations

01 an employer, you can read Ihe Notes and Instruclions lor Form IR56B which 时ava il able al www.ird.gov.hkleng/pdflir56b_noles_eρdf and Ihe leaflel al www.ird.gov.hkleng/pdl/ir56h_e.pdl 罪行及罚则 OFFENCES AND PENALTIES 〈税务条例》规定对犯告,下列市琐的人企施以盘前 . 不灯照通知书的 主儿定棋交报税袋而无合理辩解, 填报不 l浓的报税滚而无合理辩解 i ri报资料念圆型生税或协助他人述说;