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Q:
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How many methods are available under the ER e-Filing services?
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A:
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There are two modes of submission which are Online Mode and Mixed Mode.
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Q:
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What is the difference between Online Mode and Mixed Mode?
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Online Mode – Employers can prepare forms through “Direct Keying” or upload data file prepared through different means i.e. IR56 Forms Preparation Tool, IR56B Software, Pre-approved self-developed software. An Authorized Signer is required to sign and submit the ER / Notification through his/her own eTAX Account.
Mixed Mode – Employers can prepare data file through the above-mentioned means except for “Direct Keying”. Once prepared, you may designate anyone to upload the data file. eTAX Account is not required. Upon successful upload of data file, a Control List (with a QR Code and Transaction Reference Number), listing a summary of the IR56 forms stored in the data file will be generated by the system. The Authorized Signer is required to sign and submit the paper Control List together with the paper Form BIR56A to Inland Revenue Department (“IRD”) to complete the submission process. The mere uploading of the data files will not be regarded as having complied with the employer’s obligation.
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Who can be the Authorized Signer?
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Authorized Signer refers to the person in one of the following capacities:
Proprietor for a sole proprietorship business
Precedent Partner for a partnership business
Director, Company Secretary, Manager, Investment Manager (only applicable to a corporation that is an open-ended fund company), Provisional Liquidator / Liquidator for a corporation
Principal Officer for a body of persons
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What if I receive Form BIR56A from IRD, but my company does not have any employees or pensioners chargeable to Hong Kong Salaries Tax. Can I still use the ER e-filing services to submit the BIR56A?
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Yes, but only through Online Mode.
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What if I forget to submit IR56B forms of some employees after I complete the submission process through ER e-filing service?
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You should make a new notification by filing “Supplementary” form. On the ER e-filing platform, you should choose “Supplementary” type of form and then enter the omitted employees’ particulars.
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FAQ
