(January 29, 2015)
Hong Kong has revised the forms for application for certificate of resident status by company/partnership/trust/body of persons on or after February 1, 2015.
With effect from February 1, 2015, application for certificate of resident status under comprehensive arrangement/agreements for the avoidance of double taxation (“DTA”) by a company/partnership/trust/body of persons has to be made on the following revised application forms:
· IR1313A (1/2015) - for the DTA with the Mainland of China;
· IR1313B (1/2015) - for the DTAs with other jurisdictions.
The same form applies no matter whether the above applicant was incorporated / established in or outside Hong Kong.
The completed application form and the required documents should be sent to:
Assessor (Tax Treaty)
Tax Treaty Section
Inland Revenue Department
36/F, Revenue Tower
5 Gloucester Road, Wan Chai, Hong Kong
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