If you have not registered for eTAX previously, your eTAX Taxpayer Identification Number (eTAX TIN)

will be printed here. If you wish to open your eTAX Account, please login at www.gov.hk/etax to apply for
the eTAX Password. The Access Code Notice will be sent to your postal address by post within 2 working
days after the date of your application.

Our website
If there is a provides
change of 6A1-G1234567 (N) various tax
address, 2023/24 information
complete e.g. frequently
item (3) of

TIN 稅務編號: 001 023 2004 asked
Part 1 6A1 (For eTAX login only)
questions;
completion

 BUILDING
MR. LEE, TAI FU 李 大 富 and filing of
your tax
RM 306 JUSTICE
return and tax
NO 1 JUSTICE ROAD computation
Please read and follow the Guide
HK Book in completing this return. program etc.
187 8022
They are
available
If you or your
under
spouse subsequently
<Tax
gets a HKIC, advise
Information
this Department of Ms TANG HING-KWAN
– Individuals>.
the HKIC number 2 May 2024
within 1 month. (Please refer to page 1 of "Guide to Tax Return - Individuals")

Mr LEE TAI FU 李 大 富 G 1 2 3 4 5 6 7
- Very important for
you to inform this Ms YU MEI YAN 余 美 人 G 2 4 6 8 0 1 2
Department of your If holding
correct postal address. 2594 1000 60000000 Hong Kong
- If there is any change Identity Card
G/F, 28 HEE LOK STREET, HK
of postal address after (HKIC), fill in
filing your return, 10/F, FLAT A, 1 CHING CHING STREET, HK the HKIC
notify this Department number.
immediately. 0 1 0 8 2 0 2 3 2
(Please refer to page 2 of "Guide to Tax Return - Individuals")


Complete this
Section only if
you have not
informed this
Complete
Department of 
(Please refer to page 2 of "Guide to Tax Section 1 of
the change of Return
- Individuals")
Appendix
your marital
to BIR60.
status before. 2/F, FLAT D, 8/F, FLAT A,
8 YAN YAN RD, H.K. 123 YUN TSZ ST., KLN
2
1.4.2023 TO 31.3.2024 1.4.2023 TO 31.3.2024
Declare rental 120,000 180,000
income from each
solely-owned 2,543
6 5 4 3
property separately. 4,000 Exclude
113,457 180,000 2 9 3 4 5 7 “$”, “,” and
“cents”
when
stating the
amount in
all boxes.
Put down the
gross amount
of rent for the
period of
letting. Restricted to rates (net of rates concession) you agreed to pay and
paid by you and irrecoverable rent. Other items like Government
rent, management fee, renovation or refurbishment expenses and
utilities charges etc, are not deductible.
 Example Example
Violet Co Ltd $ $ Good Harvest Co $
Salary (1.4.2023 to 30.6.2023) 60,000 Salary (1.11.2023 to 31.3.2024) 150,000
Commission (1.4.2023 to 31.5.2023) 6,000 Commission 120,000
Remuneration received on termination of employment Bonus 90,000
Salary (1.7.2023 to 15.7.2023) 10,000 Assessable Income 360,000
Leave Pay 5,000
Long Service Payment under Employment - Do not put down spouse’s income in your return.
Ordinance ($20,000 x 2/3 x 12 years) 160,000 175,000 - Do not report salaries drawn from sole proprietorship
Total 241,000 and / or partnership businesses owned by you and / or
Less: Long Service Payment (not subject to tax) 160,000 your spouse in this box. These salaries represent
Assessable Income 81,000 drawings from business profits.
Report the gross amount
before deducting your
(Please refer to page 2 to 5 of "Guide to Tax Return - Individuals")  mandatory contributions
to MPF/ORSO scheme.
Grand total should
include income (a) VIOLET CO. LTD Sale Representative 1.4.2023 to 15.7.2023 81,000 Refer to
reported in boxes (b) ━ Unemployed 16.7.2023 to 31.10.2023 ━ “Assessable
(c) GOOD HARVEST CO. Senior Sale Representative 1.11.2023 to 31.3.2024 360,000 Income” in the
30, 31 and 32. above examples.
4 4 1 0 0 0
- Put down the - Refer to
amount of actual “Commission” in the
expenses. 1 2 6 0 0 0 above examples.
- Maximum - This amount should
deduction is be included in the
$100,000.  “Grand total” income
- Must exclude any of $441,000.
amount which has 
been/will be
If apply for exemption
reimbursed by the
Employer or the of income, refer to
Government. IRD website
3 1 0 0 0 www.ird.gov.hk
6 0 0 0 Tax information >
- Spouse has to 1 0 0 5 0 Individuals >
sign in Part 12
Application for Full /
to indicate
 Partial Exemption of
agreement.
- If spouse does Income or Claim for
(Please refer to page 6 and 7 of
not have any "Guide to Tax Return - Individuals")  Tax Credit under
salaries income, Salaries Tax.
tick box 136 Tai Fu Co.
instead of 2 3 4 5 6 7 8 9
- Must be a donation
box 41. 2 5 4 0 0 0 0 of money.
2 4 8 0 0 0 0 - Must not be less than
- Only sole $100.
proprietorship - Must be donated to
business needs to
3 6 0 0 0 0
2 4 0 0 0 0 tax-exempt charities.
be reported.
- DO NOT include 2 1 0 0 0 0 - Amount deductible
details of restricted to 35% of
0
partnership assessable income
business. 7 9 5 0 after allowable
- Can use Form expenses and
IR957A to
calculate the  depreciation
assessable allowances.
profits/adjusted
losses.
- Enter the actual
(Please refer to page 7 of amount of mandatory
"Guide to Tax Return -Individuals") contributions
(Please refer to page 7 and 8 of - Maximum deduction
"Guide to Tax Return – Individuals")  is $18,000

 - Single person or
0 married person to
elect for personal
The maximum - For no other connected entities elects assessment(PA)
To claim deduction of mortgage deduction is
two-tiered rates, the profits tax for separately from
interest incurred in the production Example $18,000. As LEE spouse, tick
- Turnover $2,480,000 Tai Fu has claimed Tai Fu Co. is calculated with the first
of letting income from property,
Add: Sales of 2 machines $2 million of assessable profits at tax box 65.
50,000 deduction of
LEE Tai Fu must elect Personal Bank interest income rate of 7.5% and the profits above - Elect PA jointly with
10,000 $10,050 under Part
Assessment. The interest to be GROSS INCOME 4 (Salaries Tax), he that amount will continue to be spouse, tick box 66.
$2,540,000
can only claim the subject to tax rate of 15%. - Tick either
deducted cannot exceed the net - Must attach accounts of Tai Fu Co
remaining balance - If the business has connected box 65 or 66.
assessable value of that because gross income exceeds of $7,950 under entities, complete section 6 of the
individual property. $2,000,000. this Part. Appendix.
Documentary
evidence need not
be submitted with - The
this return but should maximum
be retained for future
home loan
examination. interest (HLI)
deduction is
(Please refer to page 8 to 10 of "Guide to Tax Return – Individuals") $100,000.
2/F, FLAT D, 8/F, FLAT A, 10/F, FLAT A, As LEE Tai
- Put down your 8 YAN YAN RD, H.K. 123 YUN TSZ ST., KLN 1 CHING CHING ST.,H.K. Fu & YU Mei
share of actual Yan are
amount of co-owners,
mortgage    the maximum
interest paid. amount
allowable to
- Cannot claim 1 0 0 5 0
1 0 0 each is
deduction for
$50,000.
repayment of - YU Mei Yan
principal sum. 7 5 3 1 0 2 3 4 5 6 7 cannot
- For property at nominate
Yan Yan Rd, 160,000 LEE Tai Fu
full amount of to claim the
interest is 8 0 0 0 0
HLI paid by
allowed as it her because
does not exceed she had
the net income
assessable chargeable
value i.e. 80% to tax.
of $113,457=  - She should
$90,765 claim HLI in
- For property at her own tax
Yun Tsz St. , return.
interest - The person
deductible is eligible to
restricted to net claim home
assessable loan interest
value i.e. 80% deduction
of $180,000 must be the
borrower who
- Enter the domestic pay the
rents paid by you interest, and
and/or your spouse (Please refer to page 10 and 11 of "Guide to Tax Return - Individuals") also legal
as tenant from owner of the
1.4.2023 to property.
31.3.2024
YU MEI YAN LEE HO LEE HO OI
- The maximum G2468012 B1347895
allowable amount
3 0 0 6 1 9 9 3 1 0 0 1 1 9 6 4 2 2 0 4 2 0 2 4
is $100,000

- Enter the premiums 1 5 2

paid by you/your
spouse for the
insured person.
- Premiums already
claimed in your
spouse’s return
should be excluded. G1234567
- Maximum deduction
is $8,000 per insured
person.
4 0 0 0 2 0 0 0 6 0 0 0
(Please refer to page 11 of
"Guide to Tax Return – Individuals")


4 5 0 0 0
2 6 0 0 0
2 0 0 0 0

If you claim deductions of both qualifying Example:

annuity premiums (QAP) and tax deductible The maximum aggregate amount of deduction for TVC and QAP is $60,000.
MPF Voluntary Contributions (TVC), TVC $ $
are to be firstly allowed and QAP are to be Total amount claimed 91,000
secondly allowed. TVC 45,000
QAP 15,000 60,000
Unallowed QAP 31,000
 - Though LEE Tai Kwai is over 18
− LEE Tai Fu has child born on 1 April 2024 to the date of years old, he is below 25 years old and Taxpayer
completion of tax return, he can provide details of the new born is receiving full time education during claiming
child in Part 11.2. IRD will grant child allowance and additional the year. Either his brother LEE Tai Fu Married
child allowance for the new born child when computing 2024/25 or his parents can claim the allowance. Person’s
provisional tax. If the child is born after the submission of the - LEE Tai Fu has to put down the names Allowance
return, LEE Tai Fu can apply for holding over of provisional tax & HKIC No. of the parents of LEE Tai must
upon receipt of the notice of assessment. Kwai in part 11.2(6). complete
box 136 or
137.

(Please refer to page 11 to 13 of

"Guide to Tax Return
- Individuals")


Child
allowance
in respect
of all the - As LEE Ho
children reached the age
must be of 60 during
LEE HO OI LEE TAI KWAI
claimed the year of
1 2
either by assessment
LEE Tai Fu 22042024 25041998
2023/24, LEE
or YU Mei Tai Fu will be
1
Yan. granted
Dependent
Parent
- The name & Allowance of
HKIC No. of LEE HO B 1 3 4 7 8 9 5 $50,000.
the dependant CHAN SUK B 6 5 8 4 5 5 A - CHAN Suk
must be reached the age
provided of 55 but
- The month below 60,
and year of hence LEE Tai
birth should Fu will be
LEE HO CHAN SUK WU YUK
be completed granted
so as to B134789 5 B658455A A010203 8 Dependent
ascertain if 0 1 1 9 6 4 0 3 1 9 6 5 0 8 1 9 3 9 Parent
the dependant Allowance of
1 1 2 $25,000.
is 55 years old
or over. - Full allowance
   will be granted
2 2 in respect of
- Must declare CHAN Suk
whether the when
dependant was computing the
ordinarily 2024/25
resident in HK. Fook Lok Old Age Home provisional tax.
- To qualify for 5 0 0 0 0
the allowance,
the dependant
must be
ordinarily (Please refer to page 13 of "Guide to Tax Return - Individuals")

resident in HK.
Please refer to 22-5-2024
Guide to Tax
Return –
Individuals,
Part 11.4.

Reference materials for year of assessment 2023/24 - Only the net amount paid is deductible for tax
(Parent) born before 1/4/1964 age 60 or over purpose.
(Parent) born before 1/4/1969 age 55 or over Remember - The maximum allowable amount is $100,000.
(Child/brother or sister) born after 1/4/2005 age 18 or below - The amount claimed should be net of any assistance
(Child/brother or sister) born after 1/4/1998 age 25 or below
to sign here. received from the Social Welfare Department or
from any other person / organisation.
 (Please refer to page 4, 14 and 15 of "Guide to Tax Return - Individuals")

A 1 G 1 2 3 4 5 6 7 2023 24

This Department
will communicate CHAN TAI MAN & CO. 
with your Rm 118, Kwong Ming Comm Bldg, 3 Kwong Ming Road, HK
representative
regarding your tax
affairs. 0 1 2 3 4 2 3 4
L 1 3 8 8

Refer to page 4 of
“Guide to Tax
Return -
Individuals” for
different scenarios.

If your sole
proprietorship
business stated
in Part 5 of the
Tax Return is
chargeable at
2-tiered rates,
and that
business has
connected
entities,
complete this
section and
Supplementary
Form SP1
Refer to
page 15 of
“Guide to
Tax Return –
Individuals”
for details

Remember
22-5-2024 LEE TAI FU to sign here
File No. : Save Print Reset Year of Assessment :

SUPPLEMENTARY FORM TO TAX RETURN - INDIVIDUALS

SP1 - PERSON ELECTING FOR TWO-TIERED PROFITS TAX RATES
(applicable for year of assessment 2018/19 and subsequent years)

This supplementary form is part of the Tax Return - Individuals. If

the business elects to be chargeable at the two-tiered rates and the
business had connected entities carrying on a trade, profession or
business in Hong Kong for the subject year, you have to fill in the
form electronically, print the filled form for signature, and
submit the signed form together with the tax return (Note 1).

File No. 6 -
Business Registration No.

Year of Assessment

Name of Business

SECTION 1 CONNECTED ENTITIES (Note 2)

Complete list of connected entities carrying on a trade, profession or business in Hong Kong for the subject year:
Business Registration Number Name of Connected Entities

Add 1 record Add 10 records Delete record(s) from to

SECTION 2 DECLARATION AND SIGNATURE (Note 3)

I declare that:-
(a) no other connected entities elect for the two-tiered rates;
(b) the list of connected entities provided in section 1 is complete; and
(c) to the best of my knowledge and belief all the particulars contained in this form are true, correct and
complete.

Date Name Signature

BIRSP1 (4/2020) Page 1 of 1

 NOTES AND INSTRUCTIONS – SUPPLEMENTARY FORM SP1

1. You can refer to the Department’s web site (www.ird.gov.hk/eng/faq/2tr.htm) for details of the two-tiered rates
regime.

2. “Connected entity” refers to an entity as defined in section 14AAB of the Inland Revenue Ordinance (Cap. 112).
You can refer to the Department’s web site (www.ird.gov.hk/eng/faq/2trexample_ce.htm) for illustrative
examples.

3. This supplementary form must be signed by the same person signing the tax return.

BIRSP1 (4/2020)
 Save Print Reset

SUPPLEMENTARY FORM TO TAX RETURN - INDIVIDUALS

SP2 - EXPENDITURE ON RESEARCH & DEVELOPMENT ("R&D")
(applicable for year of assessment 2018/19 and subsequent years)

This supplementary form is part of the Tax Return - Individuals. If the

business incurred R&D expenditure, you have to fill in the form
electronically, print the filled form for signature, and submit the signed
form together with the tax return.

File No. 6 -
Business Registration No.

Year of Assessment

Name of Business

Hong Kong Standard Industrial

Classification Code (Note 1)

SECTION 1 R&D EXPENDITURE HK$

1.1 Type A expenditure (Note 2)

(also complete Table 1 on page 2)
1.2 Type B expenditure (Note 3)
(also complete Table 1 on page 2)

SECTION 2 TRADING RECEIPTS / SALE PROCEEDS FROM INTELLECTUAL PROPERTY

HK$
RIGHTS GENERATED FROM R&D ACTIVITIES
2.1 Royalties from intellectual property rights generated from R&D activities
(also complete Table 2 on page 2)
2.2 Proceeds from sale of intellectual property rights generated from R&D activities
(also complete Table 2 on page 2)

SECTION 3 DECLARATION AND SIGNATURE (Note 4)

I declare that:-
(a) rights generated from R&D activities are fully vested in the taxpayer;
(b) the R&D activity was not undertaken for another person;
(c) the R&D expenditure was not met directly or indirectly by another person;
(d) the R&D expenditure was not incurred under an arrangement with a main purpose of obtaining a deduction or a greater
deduction not entitled; and
(e) to the best of my knowledge and belief all the particulars contained in this form, including Tables 1 and 2 on page 2, are true,
correct and complete.

Date Name Signature

BIRSP2 (4/2020) Page 1 of 2

File No. : Save Print Reset Year of Assessment :

TABLE 1 R&D EXPENDITURE

Type A expenditure Type B expenditure

In-house R&D activity Outsourced R&D activity In-house R&D activity Outsourced R&D activity
In Outside In Outside
Hong Kong Hong Kong Hong Kong Hong Kong
1(a) 1(b) 1(c) 1(d) 1(e) 1(f) 1(g) 1(h) 1(i) 1(j) 1(k)
Project name R&D Amount Amount Amount Amount R&D Expenditure on Expenditure on Amount Designated
category (Note 6) (Note 7) (Note 8) (Note 9) institution employees consumable items (Note 13) local research
(Note 5) (Note 10) (Note 11) (Note 12) institution
(Note 14)
HK$ HK$ HK$ HK$ HK$ HK$ HK$

Sub-total
If the code in column 1(g) is N001 or N002, provide the name of the R&D
institution:

TABLE 2 TRADING RECEIPTS/ SALE PROCEEDS FROM INTELLECTUAL PROPERTY RIGHTS GENERATED FROM R&D ACTIVITIES

2(a) 2(b) 2(c) 2(d)

Short description of intellectual property right Intellectual property right Income nature Amount
(Note 15) (Note 16) HK$

If the code in column 2(b) is IP8, state the nature of the intellectual property right:

BIRSP2 (4/2020) Page 2 of 2

 NOTES AND INSTRUCTIONS – SUPPLEMENTARY FORM SP2

1. State the 6-digit industry code of the Hong Kong Standard Industrial Classification (version 2) maintained by the
Census and Statistics Department ("C&SD") for the principal business activity. For the index of industry codes,
please refer to C&SD's web site (www.censtatd.gov.hk). If the business has no activity during the basis period,
state "000000" as the industry code.

2. Type A expenditure is an R&D expenditure other than a Type B expenditure and includes an interim Type A
expenditure. For further details, see sections 6 and 8 of Schedule 45 to the Inland Revenue Ordinance
(Cap. 112) (“IRO”). The figure in section 1.1 should be equal to the sum of the subtotals in columns 1(c), 1(d),
1(e) and 1(f) in Table 1.

3. Type B expenditure is an R&D expenditure falling within any of the following descriptions:
(a) a payment to a designated local research institution for a qualifying R&D activity related to your trade,
profession or business;
(b) a payment to a designated local research institution which has, as an object, the undertaking of a qualifying
R&D activity related to the class of trade, profession or business to which your trade, profession or business
belongs, where the payment is used for pursing that object;
(c) a qualifying expenditure related to your trade, professional or business.

Interim Type B expenditures and payments made to a local institution within 6 months prior to its being designated
as a designated local research institution are also included. For further details, see section 10 of Schedule 45 to
the IRO.

The figure in section 1.2 should be equal to the sum of the subtotals in columns 1(h), 1(i) and 1(j) in Table 1.

4. This supplementary form must be signed by the same person signing the tax return.

5. For each project, ONLY ONE R&D category should be selected from the table below. For example, if R&D
category is Mathematics, fill in “1.1”.

Code R&D category Code R&D category

1.1 Mathematics 2.9 Industrial biotechnology
1.2 Computer and information sciences 2.10 Nano-technology
1.3 Physical sciences 2.11 Other engineering and technologies
1.4 Chemical sciences 3.1 Basic medicine
1.5 Earth and related environmental sciences 3.2 Clinical medicine
1.6 Biological sciences 3.3 Health sciences
1.7 Other natural sciences 3.4 Health biotechnology
2.1 Civil engineering 3.5 Other medical sciences
2.2 Electrical engineering, electronic 4.1 Agriculture, forestry, and fisheries
engineering, information engineering 4.2 Animal and dairy science
2.3 Mechanical engineering 4.3 Veterinary science
2.4 Chemical engineering 4.4 Agricultural biotechnology
2.5 Materials engineering 4.5 Other agricultural sciences
2.6 Medical engineering 5.1 Feasibility study
2.7 Environmental engineering
5.2 Market, business or management research
2.8 Environmental biotechnology

6. Total amount of Type A expenditures for in-house R&D activities or qualifying R&D activities carried on in Hong
Kong (e.g. capital expenditures on plant or machinery, fees paid to independent contractors for expert advice,
etc).

7. Total amount of Type A expenditures for in-house R&D activities carried on outside Hong Kong.

8. Total amount of payments made to an R&D institution for an R&D activity carried on in Hong Kong.

BIRSP2 (4/2020)
9. Total amount of payments made to an R&D institution for an R&D activity carried on outside Hong Kong.

10. (a) If the R&D institution is a designated local research institution, fill in the code of the institution as listed in the
web site of Innovation and Technology Commission (“ITC”) (www.itc.gov.hk/en/fund_app/dlri/list.html). For
example, if the R&D institution is The University of Hong Kong, fill in “D001”.

(b) If the R&D institution is not a designated local research institution,

(i) fill in code “N001” for a local university or college and provide its name.
(ii) fill in code “N002” for a university or college outside Hong Kong and provide its name.

11. Total amount of expenditures in relation to the employees engaged directly and actively in a qualifying R&D
activity. For further details, see section 12 of Schedule 45 to the IRO. Fill in the actual amount incurred.

12. Total amount of expenditures on the consumable items used directly in a qualifying R&D activity. For further
details, see section 12 of Schedule 45 to the IRO. Fill in the actual amount incurred.

13. Total amount of payments made to a designated local research institution for a qualifying R&D activity. Fill in the
actual amount paid.

14. Select and fill in the code of the institution as listed in ITC’s web site (www.itc.gov.hk/en/fund_app/dlri/list.html).

15. Select an appropriate type of intellectual property right from the table below and fill in the code. For example, if
the intellectual property right generated from the R&D activities is a patent, fill in “IP1”. In case code "IP8" is
selected, also state the nature of the intellectual property right involved.

Code Nature
IP1 Patent
IP2 Right to any know-how
IP3 Copyright material
IP4 Layout-design (topography) of an integrated circuit
IP5 Plant variety right
IP6 Design
IP7 Secret process or formula
IP8 Others

16. Select an appropriate type of income from the table below and fill in the code. For example, if the nature of
income is royalties, fill in “R1”.

Code Nature
R1 Royalties
R2 Proceeds of sale of rights generated from the R&D activities

BIRSP2 (4/2020)
 Save Print Reset
SUPPLEMENTARY FORM TO TAX RETURN - INDIVIDUALS
SP3 - DEDUCTION FOR EXPENDITURE ON ENERGY
EFFICIENT BUILDING INSTALLATION (EEBI)
(applicable for year of assessment 2018/19 and subsequent years)
This supplementary form is part of the Tax Return - Individuals. If the
business wishes to claim deduction for expenditure incurred on EEBI under
the Hong Kong Energy Efficiency Registration Scheme for Buildings
(HKEERSB) administered by the Electrical and Mechanical Services
Department (EMSD), you have to fill in the form electronically, print the filled
form for signature, and submit the signed form together with the tax return.

File No. 6 -
Business Registration No.
Year of Assessment

Name of Business

SECTION 1 EEBI EXPENDITURE RELATING TO: HK$

1.1 EEBI registered under the HKEERSB
(also complete section 3 and Table 1 on page 2)
1.2 Application for registration of EEBI under the HKEERSB being processed by the EMSD
(also complete section 2, section 3 and Table 2 on page 2) (Note 1)
1.3 Application for registration of EEBI under the HKEERSB not yet been made
(also complete section 2, section 3 and Table 3 on page 3) (Note 1)

1.4 Total

SECTION 2 UNDERTAKING (tick the appropriate box)

We have applied for registration of the EEBI(s) in Table 2 under the HKEERSB and the application is being
processed by the EMSD. We undertake to:
2.1 take all reasonable steps to complete the registration;
2.2 inform the Department of the effective date and number of the HKEERSB certificate, once available; and
2.3 notify the Department within 14 days if the application is ceased, withdrawn or refused by the EMSD.

We have not applied for registration of the EEBI(s) in Table 3 under the HKEERSB for the reason(s) stated
therein. We undertake to:
2.4 apply for the registration once the BEAS certificate (Note 2) is obtained and/or the other issue(s) stated
in Table 3 are resolved;
2.5 take all reasonable steps to proceed with and complete the application;
2.6 inform the Department of the date of application, EMSD’s reference number, effective date and number
of the HKEERSB certificate, once available; and
2.7 notify the Department within 14 days if the application is ceased, withdrawn or refused by the EMSD.

SECTION 3 DECLARATION (Note 3)

I declare that to the best of my knowledge and belief all the particulars contained in this form, including Table 1, 2
or 3 on pages 2 and 3, are true, correct and complete.

Date Name Signature

BIRSP3 (4/2020) Page 1 of 3

File No. : Save Print Reset Year of Assessment :

TABLE 1 EEBI REGISTERED UNDER THE HKEERSB

Details of EEBI HKEERSB certificate issued

Name and address of Type of building Category Type of EEBI Expenditure
Effective date Certificate number
building/premises (Note 4) (Note 5) (Note 6) HK$

5.1 5.2

5.3 5.4

5.1 5.2

5.3 5.4

5.1 5.2

5.3 5.4

Total

TABLE 2 APPLICATION FOR REGISTRATION OF EEBI UNDER THE HKEERSB BEING PROCESSED BY THE EMSD

Details of EEBI Application being processed by the EMSD

Name and address of Type of building Category Type of EEBI Expenditure EMSD's Anticipated date
Date of application
building/premises (Note 4) (Note 5) (Note 6) HK$ reference number of registration

5.1 5.2

5.3 5.4

5.1 5.2

5.3 5.4

5.1 5.2

5.3 5.4

Total

BIRSP3 (4/2020) Page 2 of 3

File No. : Save Print Reset Year of Assessment :

TABLE 3 APPLICATION FOR REGISTRATION OF EEBI UNDER THE HKEERSB NOT YET BEEN MADE

Reason(s) for having not applied for the registration

Details of EEBI
BEAS certificate (Note 2) to be obtained

Name and Type of building Category Type of EEBI Expenditure Type of standard Date of Anticipated Provisional Anticipated
address of (Note 4) (Note 5) (Note 6) HK$ (Note 7) application date of rating (if issue date Others (Please
building/premises application available) of certificate specify)

(tick the appropriate box)

5.1 5.2

5.3 5.4

5.1 5.2

5.3 5.4

5.1 5.2

5.3 5.4

Total

BIRSP3 (4/2020) Page 3 of 3

 NOTES AND INSTRUCTIONS – SUPPLEMENTARY FORM SP3
1. For those EEBIs which have not yet been registered under the HKEERSB, a taxpayer may claim deduction for the
relevant capital expenditure incurred in the year of assessment if all the required information in this supplementary
form, including Table 2 or 3, are provided.

2. “BEAS certificate” refers to a certificate issued for the building/premises installed with EEBI(s) showing their
compliance with the assessment standards under the building environmental assessment system.

3. This supplementary form must be signed by the same person signing the tax return.

4. Select and fill in the code(s) of the most appropriate type(s) of building (up to a maximum of 2) as listed in the
table below.
Code Type of building
3.1 Office
3.2 Residential
3.3 Industrial
3.4 Hotel
3.5 Shopping complex
3.6 Education
3.7 Indoor sports complex
3.8 Others (Please specify)
5. Select and fill in the code of ONE category as listed in the table below.
Code Category
4.1 New building – Under construction
4.2 New building – Construction completed
4.3 Existing building
4.4 Retrofitting works
6. Select and fill in the code(s) of the type(s) of EEBI as listed in the table below.
Code Type of EEBI
5.1 Lighting installation
5.2 Air-conditioning installation
5.3 Electrical installation
5.4 Lift and escalator installations
7. Select and fill in the code and the required details of ONE type of standard as listed in the table below.
Code Type of standard
BEAM Plus Standard (Note 8) –
6.1 New Buildings Version ____ (Please specify)
6.2 Existing Buildings Version ____ (Please specify)
(Comprehensive/Selective) (Please specify)
6.3 Interiors Version ____ (Please specify)
6.4 Other standard (Note 9) (Please specify)

8. “BEAM Plus” refers to the BEAM Plus Assessment System managed by the Hong Kong Green Building Council.

9. “Other standard” refers to other internationally recognized building environmental assessment systems that
include but not limited to:
(a) the United States Green Building Council’s Leadership in Energy and Environmental Design for Building
Design and Construction, Interior Design and Construction, or Building Operations and Maintenance; and
(b) China’s GB/T 50378 – Assessment Standard for Green Building or T/CBDA2 – Assessment Standard for
Green Interior Decoration.

BIRSP3 (4/2020)
 Save Print Reset

SUPPLEMENTARY FORM TO TAX RETURN - INDIVIDUALS

SP4 - SALARIES TAX CONCESSIONS FOR ELIGIBLE CARRIED INTEREST

(applicable for year of assessment 2020/21 and subsequent years)

This supplementary form is part of the Tax Return Individuals. If you wish to claim salaries tax concessions for
eligible carried interest, you have to fill in the form electronically, print the filled form for signature, and submit
the signed form together with the tax return.

File No. 6 -

Year of Assessment

SECTION 1 CRITERIA OF QUALIFYING EMPLOYEE (Note 1)

1.1 Whether you were employed by a qualifying person (Note 2) or an associated corporation or associated
Yes No
partnership (Note 3) of a qualifying person?
1.2 Whether your assessable income was accrued to you from the employment in section 1.1 above under
which investment management services were provided by you for, or on behalf of, the qualifying person for
Yes No
a certified investment fund (Note 4) [tick “yes” if the result of the application for certification is still pending]
or a specified entity (Note 5)?
1.3 Whether the amount of carried interest under the present claim for salaries tax concessions was accrued to
you from the employment in section 1.1 and paid out of the carried interest received by, or accrued to, the Yes No
qualifying person?

SECTION 2 DETAILS OF ELIGIBLE CARRIED INTEREST CLAIMED (Note 6)

2.1 Total amount of carried interest claimed for salaries tax concessions HK$

X
(a) Name of Qualifying Person
1.

(b) Business Registration Number (if known)

(c) Amount of carried interest accrued from this Qualifying Person to which salaries tax
HK$
concessions is applied for

Yes No

Add 1 record Add 10 records Delete record(s) from to

SECTION 3 DECLARATION AND SIGNATURE (Note 7)

I declare that to the best of my knowledge and belief all the particulars contained in this form are true, correct and
complete.

Date Name Signature

BIRSP4(4/2022) Page 1 of 1
 NOTES AND INSTRUCTIONS – SUPPLEMENTARY FORM SP4

1. “Qualifying employee”, as defined in section 8(4) of Schedule 16D to the Inland Revenue Ordinance (IRO),
means an individual who satisfies both of the following conditions:

(a) the individual is employed by a qualifying person (see Note 2) or an associated corporation/associated
partnership (see Note 3) of a qualifying person, if the associated corporation/associated partnership
carries on a business in Hong Kong; and
(b) the individual is carrying out duties of the employment by providing investment management services in
Hong Kong for, or on behalf of, the qualifying person.

2. “Qualifying person” is defined in section 4(3) of Schedule 16D to the IRO.

3. “Associated corporation” and “associated partnership” are defined in section 1 of Schedule 16D to the IRO.

4. “Certified investment fund”, as defined in section 2 of Schedule 16D to the IRO, means a fund within the
meaning of section 20AM that is certified by the Monetary Authority to be in compliance with the criteria for
certification published by the Monetary Authority.

5. “Specified entity” , as defined in section 2 of Schedule 16D to the IRO, means The Innovation and Technology
Venture Fund Corporation incorporated under the Companies Ordinance (Cap. 622).

6. “Eligible carried interest”, as defined in section 3 of Schedule 16D to the IRO, is a sum received by, or
accrued to, a person by way of profit-related return from the provision of investment management services by
the person for a certified investment fund (see Note 4) or a specified entity (see Note 5).

7. This supplementary form must be signed by the same person signing the tax return.

8. All amounts must be shown in HK dollars (excluding cents). You may visit www.ird.gov.hk/eng/tax/ind_stp.htm
to check the average exchange rates of major currencies for Salaries Tax purposes.

BIRSP4(4/2022)