F. Taxpayer who has recently become chargeable to tax

F. Taxpayer who has recently become chargeable to tax 

You must notify the Inland Revenue Department whenever you start to incur tax obligations in Hong Kong, such as when you start your first job. 

According to section 51(2) of the Inland Revenue Ordinance, unless you have  already been required to furnish a Tax Return, you must notify the Inland Revenue Department  in writing that you are so liable no later than four months after the end of the basis period for that year of assessment.

What should I do if I haven’t received a tax return?

If you are liable to tax and have not received a return, you must request one in writing from the Inland Revenue Department within 4 months of the end of the basis period for the relevant year of assessment (i.e., by the 31st of July for Salaries Tax).