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Q:
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Who can file the said tax return through the Internet?
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A:
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A person can file his/her tax return through the Internet through his/her eTAX Account starting from the year of assessment 2017/18, provided that he/she:
does not claim exemption in respect of part or all of his/her salaries income;
does not own any sole proprietorship business with gross annual income of more than $2,000,000 for that year of assessment;
does not have any deemed assessable profits pursuant to section 20AE, 20AF, 20AX and/or 20AY of the Inland Revenue Ordinance for that year of assessment;
has not obtained an advance ruling on any of his/her tax matter in relation to that year of assessment; and
does not claim any double taxation relief pursuant to an arrangement specified under section 49(1) or 49(1A) of the Inland Revenue Ordinance for that year of assessment.
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Q:
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How can I open my eTAX Account?
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A:
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Before you open your eTAX Account, you have to login first by using your Taxpayer Identification Number (“TIN”) and eTAX password or a personal digital certificate issued by a recognized certification authority.
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Can my authorized tax representative file the tax return on my behalf through the Internet?
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The eTAX services are for the sole and exclusive use by the taxpayer. Taxpayer should not authorize any other person to use his/her TIN or eTAX password to communicate with the Inland Revenue Department (“IRD”) on his/her behalf in connection with the eTAX services.
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How can I sign my return during the Internet filing process?
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You can sign your tax return using several ways like with your eTAX password, MyGovHK password, recognized digital certificate or “iAM Smart” account with digital signing function.
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Q:
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What if my spouse does not have any file with IRD but he/she has to sign my electronic tax return to nominate me to claim deduction for home loan interest?
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A:
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Your spouse should complete and return Form IR6169 to IRD. After that, he/she will then be advised of his/her TIN and Access Code by post for opening his/her eTAX Account. Alternatively, you may print the letter “Spouse nomination to claim for deduction for home loan interest” through the link provided in the Acknowledgement screen after filing your tax return for your spouse’s signature.
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FAQ
