11 June 2015


Owners in receipt of rental income must inform the IRD in writing if they are liable to tax and supply the particulars of the property not later than 4 months after the end of the basis period for the year of assessment. Besides, owners chargeable to property tax must:

Where a corporation has been exempted from property tax and there is a change in the ownership or use of the property, or in any other circumstances which may affect such exemption, the corporation must notify the IRD in writing of the change within 30 days after the event.

Should you require any assistance in relation to filing of Hong Kong tax return, please do not hesitate to contact us.


    Derrick Liu
    (852) 2574 8289 (Ext. 121)

    Zita Ng
    (852) 2574 8289 (Ext. 117)


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