INLAND REVENUE DEPARTMENT

TAX RETURN — INDIVIDUALS

YEAR OF ASSESSMENT
IN ANY COMMUNICATION PLEASE QUOTE THE FILE NUMBER BELOW
FILE NO.

Revenue Tower,
5 Gloucester Road,
To Wan Chai, Hong Kong.

G.P.O. Box 132,

Hong Kong.

Web site:
[Link]

Tel. No.:

As required by the Inland Revenue Ordinance, please complete and SIGN this form and submit it to the Department WITHIN 1 MONTH or WITHIN 3 MONTHS if you
were the sole proprietor of any unincorporated business(es) during the year. Submission by facsimile is not acceptable. A Guide to Tax Return – Individuals (B.I.R.60)
is enclosed. Please read and follow it carefully in completing this return. Where required, the relevant sections of the Appendix should also be completed and
submitted together with this form. IF SPACE IS INSUFFICIENT, PROVIDE PARTICULARS ON A SEPARATE SHEET. If the case meets the criteria specified by the
Commissioner (see leaflet enclosed), you may choose to submit the return by means of 'telefiling' or through the Internet at web site [Link],
for which an EXTENSION OF 2 WEEKS will be given.

Date: Assistant Commissioner

PART 1 PERSONAL PARTICULARS (Please use BLOCK LETTERS)
(1) Name in English (Surname First) (State Mr / Mrs / Miss / Ms) Name in Chinese Hong Kong Identity Card No. #
SELF ( ) 1

E
SPOUSE ( ) 2

(2) Day-time contact tel. no. # If not a Hong Kong Identity Card holder, state below the nationality and passport number.

PART 2 NOTIFICATION
SELF :

(‘✓’ in box if ‘Yes’, leave blank if ‘No’.)

L SPOUSE :
P
(1) I wish to amend my postal / residential address and I have not informed you of this previously. Yes 3
(If yes, please also complete items (1) and / or (2) in Section 1 of the Appendix)
(2) I wish to amend my marital status and I have not informed you of this previously. Yes 4
(If yes, please also complete item (3) in Section 1 of the Appendix)
M

(3) I have appointed an authorized representative. Yes 5

(If yes, please also complete Section 2 of the Appendix)
(4) I have obtained an advance ruling relating to this year of assessment. Yes 6
(If yes, please also complete Section 3 of the Appendix)
(5) I wish to claim a tax credit under the Arrangement for Avoidance of Double Taxation with the Mainland. Yes 7

(If yes, please also complete Section 4 of the Appendix)

A

Yes 8
(6) I wish to receive CHINESE version of tax return ( B.I.R.表格第 60 號 ) in future.
(7) (i) I wish to register for TeleTax and receive the Access Code by post, OR Yes

(ii) I wish to register for TeleTax and collect the Access Code in person. Yes
EXCLUDE CENTS WHEN STATING AMOUNTS.
S

PART 3 PROPERTY TAX Did you have any solely-owned properties which were let during the year? (‘✓’ in the appropriate box)
No Go to Part 4 Yes Complete this part as appropriate and boxes 9 , 10 and 11
Details of properties SOLELY OWNED by me and LET during the year :- (Do not include details of partly-owned properties)
Property 1 Property 2
Total number of properties LET
(1) Location
9

(2) Period of letting

(3) Rental income $ $ Total amount of deductions for

ALL properties let
(4) Deductions
(Rates paid by me and $ $ $ 10
irrecoverable rent)
Total assessable value of
(5) Assessable value ALL properties let
(i.e. item (3) minus $ $ $ 11
item (4))
FOR OFFICIAL USE ONLY
12 13 PA DON 16 MI 19

SEE 14 ENCL 17 HLI 20

ST DON 15 ERCE 18 HLI-N 21

B.I.R. 60 (4/2003)
如需本表格的中文版，請致電 (187 8088) 或傳真 (2519 9316) 與本局聯絡。 P.T.O.
The Chinese version of this form may be obtained by contacting this Department by phone (187 8088) or fax (2519 9316).
 –2–
IF SPACE IS INSUFFICIENT, PROVIDE PARTICULARS ON A SEPARATE SHEET. EXCLUDE CENTS WHEN STATING AMOUNTS.
PART 4 SALARIES TAX Did you have any income chargeable to Salaries Tax during the year? (‘✓’ in the appropriate boxes in this part)
No Go to Part 5 Yes Complete this part as appropriate. Box 22 must be completed.

4.1 INCOME accrued to me during the year (Exclude amount reported in Part 4.2)
(1) Name of employer Capacity employed Period Total amount ($)

Pension
Grand total $ 22

(2) The grand total in box 22 above has included the following selective items of income :
(ii) lump sum payments
(i) share option gain (received on retirement / termination of (iii) commission income
employment contracts, deferred pay or arrears of pay.)

$ 23 $ 24 $ 25

(3) Amount to be excluded from the total income by reason of relating $ 26

back of the amount in box 24 / exemption of income
(Must also complete Section 5 and / or 6 of the Appendix if the above item (3) is applicable)
(4) I received income from an overseas company for my employment No Yes 27
or services rendered in Hong Kong.
(5) My employer(s) paid Salaries Tax for me. No Yes 28

4.2 PLACE OF RESIDENCE PROVIDED by each employer or associated cor poration during the year
Nature (e.g. house, flat, Name of employer or associated

E
Address no. of rooms in hotel, etc.) Period provided corporation providing residence

Rent paid by my EMPLOYER or Rent paid by ME Rent refunded to ME by employer Rent paid by ME to employer or Rateable value,
associated corporation to landlord ($) to landlord ($)
L
or associated corporation ($) associated corporation ($)

Total value of ALL places of residence provided $

if elected ($)
P
29

4.3 DEDUCTIONS (Documentary evidence need NOT be submitted but should be retained for future examination.)
(1) Outgoings and expenses Particulars $ 30
M

(2) Expenses of self-education paid to specified institution for prescribed course $ 31

(3) Approved charitable donations $ 32

(4) Mandatory contributions to recognized retirement schemes in the capacity of an employee $ 33

A

4.4 ELECTION FOR JOINT ASSESSMENT Applicable only if both you and your spouse had income chargeable to Salaries Tax.
I and my spouse wish to elect joint assessment under Salaries Tax
Yes 34
if it would reduce our aggregate Salaries Tax liability.
PART 5 PROFITS TAX Did you have any sole proprietorship businesses during the year? (‘✓’ in the appropriate box)
S

Complete items (1) to (10) in respect of each business.

No Go to Part 6 Yes If any item is not applicable, state ’ 0 ’.
Details of sole proprietorship businesses owned by me (with / without business activities) during the year :
Business 1 Business 2
(1) Name of business

(2) Business Registration Number 35 43

(3) Gross income $ 36 $ 44

(including turnover and other income)
If gross income is over $500,000, you are required to attach accounts and supporting schedules of analysis.
(4) Turnover $ 37 $ 45

Insert ‘X’ if (loss) Insert ‘X’ if (loss)

(5) Gross profit / (loss) $ 38 $ 46

(6) Net profit / (loss) per accounts $ 39 $ 47

(7) Assessable Profits / (Adjusted Losses)

$ 40 $ 48
before charitable donations
(8) Approved charitable donations $ 41 $ 49

(9) Mandatory contributions to Mandatory Provident

Fund Scheme in the capacity of a self-employed $ 42 $ 50

person [already deducted from assessable profits /

(adjusted losses) in item (7) above]
(10) Had transactions for / with non-resident person.
(If yes, ‘✓’ in the appropriate box and also complete Yes 42a Yes 50a

Section 7 of the Appendix to B.I.R.60.) P.T.O.

 –3–
IF SPACE IS INSUFFICIENT, PROVIDE PARTICULARS ON A SEPARATE SHEET. EXCLUDE CENTS WHEN STATING AMOUNTS.
PART 6 PERSONAL ASSESSMENT Do you wish to elect Personal Assessment? (‘✓’ in the appropriate boxes in this part)
Complete this part as appro p r i a t e .
No Go to Part 7 Yes Item (1) must be completed.
(If you and/or your spouse had income chargeable to Property Tax and/or Profits Tax, election for Personal Assessment
may reduce your tax liability. Do not complete this Part if you and your spouse had income chargeable to Salaries Tax only.)
(1) I am / I and my spouse are eligible and wish to elect Personal Assessment. No Yes 51

(2) My spouse had income assessable under the Inland Revenue Ordinance during the year. No Yes 52

(3) Number of partnership business(es) of which I was a partner during the year
(4) Number of properties PARTLY OWNED by me and LET during the year 53

(5) Approved charitable donations NOT claimed under Parts 4 and 5 $ 54

PART 7 DEDUCTION FOR INTEREST PAYMENTS If you wish to claim deduction for interest payments,
please complete Part 7.1 and other parts as appropriate. Please also ‘✓’ in the appropriate boxes in this part.
(This part is applicable only if you had income chargeable to Salaries Tax during the year or if you elect Personal Assessment.)

7.1 DETAILS OF THE PROPERTIES - CLAIM FOR DEDUCTION FOR INTEREST PAYMENT
Property 1 Property 2 Property 3
(1) Location of property
in respect of which deduction for
interest payments is claimed

(2) A loan has been obtained for acquiring the

Yes Yes Yes
property and secured by a mortgage or charge.

E
(3) A re-mortgaged loan is involved. (If yes, Yes
Yes 55 Yes 63 71
must also complete Part 7.4 below)
(4) My share of ownership (%) (%) 56 (%) 64 (%) 72

Applicable only if Personal Assessment is elected in Part 6.

My share of interest payments
$
L
7.2 CLAIM FOR DEDUCTION FOR INTEREST PAYMENTS TO PRODUCE RENTAL INCOME FROM PROPERTIES

57 $ 65 $ 73
to produce the rental income
P
7.3 CLAIM FOR DEDUCTION FOR HOME LOAN INTEREST Applicable if the property was used as your own residence.
(Must also complete Part 8.1 if item (2) is applicable.)
M

(1) My share of home loan interest $ 58 $ 66 $ 74

payments
(2) Applicable only if your spouse
had no chargeable income
(i) I am nominated by my spouse to claim
A

deduction for home loan interest paid Yes 59 Yes 67 Yes 75

by him / her
(ii) His / her share of ownership (%) (%) 60 (%) 68 (%) 76

(iii) His / her share of home loan

S

$ 61 $ 69 $ 77
interest payments
(3) The property was occupied as my
Yes 62 Yes 70 Yes 78
residence for the FULL YEAR.
7.4 INTEREST PAYMENTS INVOLVING RE-MORTGAGED LOAN

(1) Name of lending institution for the

re-mortgaged loan

(2) Amount of the re-mortgaged loan $ $ $

(3) Interest paid for the re-mortgaged $ $ $

loan in the year
(4) Period covered by the interest in
to to to
item (3) above
(5) Date of redemption of the previous ／ ／ ／ ／ ／ ／
mortgaged loan Day Month Year Day Month Year Day Month Year

(6) Balance of the previous mortgaged

$ $ $
loan redeemed
(7) Interest paid for the previous
$ $ $
mortgaged loan in the year
(8) Period covered by the interest in
to to to
item (7) above
P.T.O.
 –4–
IF SPACE IS INSUFFICIENT, PROVIDE PARTICULARS ON A SEPARATE SHEET. EXCLUDE CENTS WHEN STATING AMOUNTS.
PART 8 ALLOWANCES AND ELDERLY RESIDENTIAL CARE EXPENSES (‘✓’ in the appropriate boxes in this part)
Applicable only if you had income chargeable to Salaries Tax during the year or if you elect Personal Assessment.

8.1 MARRIED PERSON’S ALLOWANCE Applicable only if you were married for all or part of the year.
(1) My spouse had income chargeable to Salaries Tax during the year. Yes No 79

(2) I was living apart from my spouse who did not have any income chargeable to Salaries Tax during the year. Yes 80

I have paid maintenance fees of $ for his / her support during the year.
(3) I wish to claim disabled dependant allowance in respect of my spouse who was eligible to claim
Yes 81
an allowance under the Government’s Disability Allowance Scheme during the year.
8.2 CHILD ALLOWANCE AND DEPENDENT BROTHER / SISTER ALLOWANCE
For married taxpayers, all child allowances are to be claimed by the nominated spouse.
First Second Third
(1) Name
(2) Relationship (Enter ‘1’ for child; or ‘2’ for your brother / sister; 82 86 90
or ‘3’ for your spouse’s brother / sister)
(3) Date of birth 83 87 91
Day Month Year Day Month Year Day Month Year
(4) The dependant was of or over 18 but under 25 years
of age and received full-time education at any time Yes 84 Yes 88 Yes 92
during the year.
(5) I wish to claim disabled dependant allowance
in respect of the dependant who was eligible
to claim an allowance under the Government’s Yes 85 Yes 89 Yes 93

Disability Allowance Scheme during the year.

(6) Particulars of the parents of the dependent brother / sister :
Father : Name Hong Kong Identity Card Number ( ) 94

E
Mother : Name Hong Kong Identity Card Number ( ) 95

L
8.3 SINGLE PARENT ALLOWANCE Applicable only if you were single, widowed or married but living apart from your spouse throughout the year.
I had the sole or predominant care of my child / children mentioned in Part 8.2 above during the year.
(Enter ‘1’ for full year; or ‘2’ for part of a year)
96
P
8.4 DEPENDENT PARENT / GRANDPARENT ALLOWANCE AND ELDERLY RESIDENTIAL CARE EXPENSES
Dependant 1 Dependant 2 Dependant 3

(1) Name
M

(2) Hong Kong Identity Card Number （ ） 97 （ ） 104 （ ） 111

(3) Date of birth (enter month and year only) 98 105 112
Month Year Month Year Month Year
(4) Relationship with me / my spouse
(Enter ‘1’ for parent; or ‘2’ for grandparent) 99 106 113
A

Complete EITHER Item (5) OR Item (6).

(5) Claim for Dependent Parent / Grandparent Allowance :
(i) The dependant resided with me continuously 114
100 107
during the year without paying full cost.
S

(Enter ‘1’ for full year; or ‘2’ for at least 6 months) OR

(ii) I / my spouse contributed not less than
$12,000 in money during the year ($1,200 Yes 101 Yes 108 Yes 115
prior to year of assessment 1998/99)
towards the dependant’s maintenance.
(6) Claim for deduction for Elderly Residential Care Expenses :
(i) Name of residential care home at
which the dependant resided
(ii) Amount of expenses paid by me / my
spouse to the above residential $ 102 $ 109 $ 116
care home during the year
(7) I wish to claim disabled dependant allowance
in respect of the dependant who was eligible
to claim an allowance under the Government’s Yes 103 Yes 110 Yes 117

Disability Allowance Scheme during the year.

PART 9 DECLARATION
I declare that the information given in this return, its Appendix (if applicable) and any other documents attached
is true, correct and complete.
Date Signature
IF YOU WERE MARRIED FOR ALL OR PART OF THE YEAR AND
(1) HAVE ELECTED JOINT ASSESSMENT (in Part 4.4)/PERSONAL
ASSESSMENT (in Part 6), OR Spouse’s
(2) HAVE BEEN NOMINATED BY YOUR SPOUSE TO CLAIM HOME Signature
LOAN INTEREST DEDUCTION (in Part 7.3),
YOUR SPOUSE MUST SIGN HERE TO INDICATE AGREEMENT.

[ Heavy penalties may be incurred for making an incorrect return or committing other offences – See Part 9 of the Guide ]