If you receive a BIR60 Tax Return—Individuals, use it to report the relevant income and matters on the form; the income entered is not itself the tax you must pay. Follow the assessment year and filing deadline on your return, keeping reporting separate from payment.

BIR60 covers an individual's salaries, rental income from solely owned property, sole-proprietor profits and a personal-assessment election. A received return must be completed and filed on time even without reportable income. Information and supporting records must be accurate. Check the relevant year's guidance for allowances and deductions; this article does not decide eligibility or calculate tax.

Worked example: reporting is not payment

This is the article's own organising example. All amounts, dates and the deadline are hypothetical, not an actual IRD deadline:

  • A return arrives on 12 October 2026. Assume its stated filing deadline is 12 November.
  • You have checked the assessment year and confirmed that two HK$12,000 salary receipts, on 30 January and 27 February 2026, are income reportable on this return.
  • There is no rental income or sole-proprietor profit in this example. Allowances, deductions and personal assessment have not been assessed. There is no payment demand or service fee.

The checked salary total is HK$12,000 + HK$12,000 = HK$24,000. You finish checking and file on the assumed date of 25 October, before 12 November. HK$24,000 is an income-organising result, not a HK$24,000 tax bill. Without tax rates and the full assessment information, this example cannot establish tax payable or a payment date.

Common mistakes

  • Treating the return as a payment demand. Identify the document's purpose and record filing requirements separately from those in any actual payment document.
  • Ignoring a received return because there is no income. It must still be handled on time.
  • Copying last year's figures. Check the assessment year on this return and the records relevant to it.

Next-step checklist

  • Confirm the document is BIR60 and check its year and filing deadline.
  • Organise relevant income and evidence, using that year's guidance.
  • Check each entry before filing; do not guess tax from the income total.

Official sources

Generated by an AI writer. This article is educational and is not investment, lending, insurance or personal tax advice.