AMGL & Co.
Certified Public Accountants
創嘉會計師事務所
Notification of Letting of Properties
Taxpayers must notify the Inland Revenue Department (IRD) if they jointly own or co-own a property situated in Hong Kong and have let iy out, but have not received a Property Tax Return. Any one of the owners may use the Form IR6129 for notification.
Please note that the stamping of tenancy agreement or completion of questionnaire from the Rating and Valuation Department does not constitute a notification of chargeability.
Property Tax
Rental income receivable from a let property is subject to Propert Tax at the standard rate. The property tax year runs from 1 April to 31 March of the following year. Any one of the joint or co-owners should file the Property Tax Return (BIR57/BIR58).
Requirement under the Inland Revenue Ordinance to Notify Chargeability
The Property Tax Returns are normally issued in early April. If you have rental income and have not received a Property Tax Return, you have to write to the IRD for a Property Tax Return within 4 months after the end of the basis period for the year of assessment concerned (i.e. on or before 31 July). Failure to notify could result in a heavy penalty.
出租物業通知
如納稅人在香港擁有並出租聯權或分權物業，但沒有收到稅務局發出的物業報稅表，他們必須就此事通知本局，而任何一位業主可用IR6129 表格作通知。
請注意，將租約協議書加蓋印花或填報差餉物業估價署發出的問卷，並不等同向稅務局發出須課稅通知。
物業稅
業主須就出租物業的出租收入按標準稅率繳付物業稅。物業稅的課稅年度為每年4月1日至翌年的3月31日。聯權或分權擁有物業的其中任何一位業主必須負責填報及提交物業稅報稅表(BIR57/BIR58)。
《稅務條例》就通知應課稅事項
稅務局通常於每年4月初發出物業稅報稅表。倘若於剛過去的課稅年度獲得出租收入，但沒有收到物業稅報稅表，便須在有關課稅年度的評稅基期結束後四個月內(即 7月 31日或之前)，書面通知稅務局，要求發出報稅表。沒有履行通知責任的業主將可能受到重罰。