税務局 – 網上填報僱主報税表 -方便、安全又環保

截至2024年3月31日止年度的僱主填報薪酬及退休金報税表（BIR56A表格）已於2024年4月2日發出。僱主須填妥該份報税表，並連同有關申報支付給僱員薪酬的IR56B表格於1個月內交回税務局。

僱主可使用「智方便+」或「税務易」帳戶在網上提交僱主報税表。IR56表格擬備工具可編製年度的IR56B表格資料檔案，然後經「在線模式」或「混合模式」上載IR56B表格資料檔案至税務局。為方便僱主使用「混合模式」上載資料檔案，僱主經「混合模式」上載資料檔案後，只須提交簽妥的文本BIR56A表格及由系統所匯出的核對表的封面頁（即第一頁），便完成整個提交程序。此外，為配合僱主早作準備，IR56表格擬備工具更可於每年3月1日起使用來編製年度的IR56B表格。

詳情請瀏覽税務局網站：www.ird.gov.hk/chi/tax/err.htm

Inland Revenue Department - Electronic Filing of Employer’s Return - Easy, Secure and Environment-friendly

Employer’s Return of Remuneration and Pensions (Form BIR56A) for the year ended 31 March 2024 were issued on 2 April 2024.  Employers are required to complete and file the return to the Inland Revenue Department (IRD) within one month together with the Form IR56B for reporting of remuneration paid to the employees.

Employers can file the employer’s returns online by using "iAM Smart+" or eTAX account.  The IR56 Forms Preparation Tool can be used to prepare the data file of annual Form IR56B for uploading to the IRD via the Online Mode or the Mixed Mode.  Employers adopting Mixed Mode submission, after uploading of data file(s), are only required to submit the duly signed paper form BIR56A and the Cover Page (i.e. the first page) of the Control List generated from the system to complete the submission process.  In addition, to tie in with employers in preparing early for the submission, the IR56 Forms Preparation Tool can be used to prepare the data file of annual IR56B starting from 1 March each year.

Please visit the IRD website: www.ird.gov.hk/eng/tax/err.htm for details.

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