If you are liable to tax in Hong Kong, you have to inform the Inland Revenue Department (“IRD”). Section 51(2) of the Inland Revenue Ordinance (“IRO”) provides that a person chargeable to tax for any year of assessment shall inform Commissioner in writing that he/she is so chargeable not later than 4 months after the end of the basis period for that year of assessment unless he/she has already been required to furnish a tax return.

Basis period for any year of assessment is the period on the income of which tax for that year will be computed. For Salaries Tax, the basis period is from 1 April each year to 31 March of the following year. Therefore, you have to write a letter or submit the Form IR6167 to IRD for a tax return on or before 31 July after the end of the relevant year of assessment if you are liable to tax and have not received a tax return.

The bulk issue of Tax Return – Individuals normally takes place in May of every year. This tax return needs to be filed to report your income during the relevant basis period, within one month of the issuance date of this return (or within three months if you are a sole proprietor of an unincorporated business). Generally, extension of due date is available for taxpayers subject to certain criteria.

Source：Hong Kong Inland Revenue Department’s website

- https://www.ird.gov.hk/eng/tax/noc.htm
- https://www.ird.gov.hk/eng/pdf/bel21e.pdf