Raymond Yeung Tax Consultant * former IRD Assessor

飛鴻稅務顧問 * 前稅務局評稅主任楊輝洪

恆生銀行 Hang Seng Bank Account  385 599279 883

yeungfhr@yahoo.com.hk * Tel/WhatsApp 94735846  

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Salaries Tax - Tax clearance on leaving Hong Kong

First, please read payment at the end of employment      

Beware of Section 77 of Inland Revenue Ordinance (IRO): A tax officer may apply to court to stop a tax defaulter from leaving Hong Kong.

Section 51(7) of IRO: A person chargeable to tax must notify the Revenue of his imminent departure from Hon Kong if the departure period is more than one month. Such notice must be given at least one month before the expected date of departure although the Revenue can accept shorter notice. Notification is not required if the person has to frequently travel in and out of Hong Kong in the course of his employment or business.

Section 52 of IRO: The employer must notify the Revenue of his employee's imminent departure from Hong Kong. Notification should be made in the form IR56G reporting the date of departure as well as the employee's income up to the date of departure. Such notice must be given at least one month before the date of departure. After the notification, the employer should immediately withhold payment of any sum due to the employee until he receives a “letter of release” from the Revenue.


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