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Apply for Certificate of Resident Status in Hong Kong – Claim Tax Benefits

According to the Inland Revenue Department (“IRD”), a Certificate of Resident Status is a document issued by the IRD to Hong Kong residents as a proof of their resident status to claim tax benefits under a Double Taxation Arrangement (“DTA”). 3E Accounting can assist in apply for Certificate of Resident Status in Hong Kong.

 

Who is Eligible?

The following individuals are eligible to apply for a Tax Residency Certificate:

• Individual who ordinarily lives in Hong Kong (“ordinarily live in Hong Kong” means one has a permanent home in Hong Kong where one or one’s family live);
• Individual who resides in Hong Kong for more than 180 days during a year of assessment;
• Individual who resides in Hong Kong for more than 300 days in two consecutive years (one of which is the relevant year of assessment);
• Company (or partnership / trust / body of persons) incorporated or constituted in Hong Kong;
• Company (or partnership / trust / body of persons) incorporated or constituted outside Hong Kong but managed or controlled in Hong Kong.

If you want to apply for a Tax Residency Certificate, you are advised to refer to the relevant article and protocol of the relevant DTA to check whether you qualify as a Hong Kong resident for the purpose of the DTA.

 

Applying For a Certificate of Resident Status

1. Application forms

You can download the application forms from the IRD’s website according to the DTA and whether you are applying as an individual or a company.

2. Required documents

Other than the application form that needs to be submitted to IRD by post, you will need to prepare the information requested in the application form:

• For Individual
  • Applicant’s details
  • Employment’s details / particular of your business operation in Hong Kong during the calendar year of claim
  • Nature and amount of income generated from the treaty party
• For Company / Partnership / Trust / Body of Persons Particulars of applicant
  • Nature of business;
  • The location of headquarter and its main branches
  • The nationality, residential address, key responsibilities of each director / partner / trustee / principal officer
  • the place where each director / partner / trustee / principal officer performed the duties
  • Nature and amount of income generated from the treaty party
  • The location where the management and control of Company /Partnership / Trust / Body of Persons was exercised

3. Processing Time

The processing of the Certificate will complete in a 21-day window. In the case where information is insufficient to determine the resident status, the applicant will be requested to provide further and better supporting documents and information to the IRD.

4. Issuance of Certificate of Resident Status

The Certificate of Resident Status will be delivered to you by post. If you intend to collect it in person, a written request of such in-person collection is needed when submitting the relevant application form and the required documents.

3E Accounting could provide professional assistance if you need help in applying the Tax Residency Certificate application.