填寫 2018/19僱主報税表(BIR56A)範本填表前，請參看『BIR56A表格的附註及說明』及

瀏覽税務局網頁 www.ird.gov.hk。

税務局網頁中的有用資料

請提供負責處理 IR56B的職員電話號碼。

並不接受以圖章取代簽署。

- 只需填寫以紙張形式交回該年度的 IR56B表格數目。無須

包括 IR56E/F/G/M 表格的數目。

資料檔案必

須透過以下方式擬備：

− 可使用税務局提供的 IR56B軟件。 − 如使用自行設計的電腦軟件，必須

先取得税務局的批准。

電郵地址主要用作發放一般

的税務資訊給僱主。

其他重要職位的人士也可簽署，例如財務主管、

行政總裁、 執行董事等。

− 只需填寫於儲存裝置內的 IR56B紀錄之數目（並非儲存裝置的數目）。 −須交回已簽署的核對表。每頁核對表須由簽署 BIR56A的負責人簽署。

郵箱號碼是根據僱主檔案的所屬組別而列

印，詳情可參閱本局網頁： www.ird.gov.hk /chi/cu_pobox. htm。

- 如沒有屬於 BIR56A表格的附註及說明的

附註 1(a)範圍內的人士，請在「沒有」的方格

內加上「」號，而無需填寫第(1)、(2)及(3)

項。

−只需填寫已透過僱主電子報税服務上載的 IR56B紀錄之數目（並非上載資料檔案的數目）。 −須簽署及交回由系統所匯出的核對表（附有

二維碼及交易參考編號）。每頁核對表須由

簽署 BIR56A的同一負責人簽署。

• 用作計算薪俸税的主要貨幣平均兌換率

• 僱主電子報税

• 常見問題＞報税表＞填寫僱主報税表

• 常見問題＞報税表＞使用税務局 IR56B軟件

BIR56A 表格的關註及說明 NOTES AND INSTRUCTIONS FOR FORM BIR56A 1 叫你她就以不人士板報 2正處交 IRS6B 裝街 申報該人士於有關年度的入息總額;

ω 線驛站閥門協均為5

什棋會JM耐FE悲鳴電站隸主辦農民去討會鯨歌罵線稅悍度的基本兔就鎖，你i\f瀏覽 wwwJrd.gov.hklc.hiltax!ind .h惘 。

(ii) 董事 、 巴婦人士反可能有其他路線薪係稅收入的非全職僱員，不liíl任何gy(鎖反該人士是否符其主居民。 (iii) 也難香港公向敵l派MX仿制給你在本港 il~*浴以外地區服務的僱瓜 。 (iv) 由你文付或J$文付退休金的人士。至於已長期白的學問艾取退休金的人士﹒則在共i是你金金鎖超過街關立果說年皮的才基本兔稅獄時給須絨線

(v) 因行使 、轉議或放派i展主成其他公司說其先飽受~孟於僱主的工作l!.x職刊立哥華給股份1惚勝繼而獲益的的僱員及的查辦。瓷於在

山 |年前一串鸚鵡於緊張f鳴先LRqjlrzz制臘哲晶體ZFE拼音對db盟軍;| l m8 年 4只 1 日至 2019 年 3 月 31 日止的 12 個月期間!

(c)認錯護主要堅字報觀對錯J語錄制已阱益).幫街游記路紛紛J瓶(26倍捕;2月?罐車 (1) 、 (2) 反 (3) 頌中重被中轍 。

(d)核對表 (i) 如以儲存裝11提交 IR56B 表格，你必須提交自殺務局 IR56B 軟件成僱主自行設計並忽本局預先批准的 IR56B 軟件屆時歹IJ旬的核對

申﹒

(ii) !l日皇軍僱主1;1子報說服務提交 IR56B 表格至說務局，你必須提交 1 11該系統JjIf列印耐有交易參考編號ü_-.緻碼 (QR Code) 的核對液 。

(e) ;本報說毅的聖賢明:學汶斯有- 1再提交的 IRS6B 表格/主黨對袋，必須由劉授主里管樂務的東主、合夥經營業發的首fj-夥人 、 法l嗡的公司秘書/悠理/被帶/投資經迦(只適用~開放;tl，!i令，型公司的法還J )/臨時?會給人/滑軒在人、國冒煙的主要脫貧或拼居住香滑雪人士的代J!Il人餒，怯 。 本報錢袋2竟是琴弦 IRS6B 表格/核對表必須曲同， 與資人餃，蟹。

2. 有關填報 IR56B 次格的詳情去僱主的其他申報還任，你可參防毒害於 www.írd.go巾.hklchí/pdflí巧的_notes_c.pdf 的 fl R56B 次絡的附注反說明 J 及 www.írd.gov.hklchiJpdf/irS6h_c.pdf 的 ÏtÎ~展。

1. (a) Form IR56B should be completed and fíled lor each 01 the following persons to report his/her total in∞me for the relevant year: . (i) Employees (including labourers , workers , etc. whether daily paid or oth erwise, and employees who have re心eived

remuneration through se內Ice c油mp也ny arrangements), whether resident in Hong Kong or not, whose total income is in

fs;zz;1:111:l拉i:zfotai注:向ZJZ品:3;二言:tfZ11)1針扎滋iJr ;tsd23$177芯，已其T叫::zea the latest 7 years 01 assessment, you may visit www.ird.gov.hkleng/taxJind.htm

(ii ) Direct。悶， married persons and part-time employees who were likely to have other income chargeable to Salar ies Tax, irrespective of any amount paid and whether resident in Hong Kong or not.

(iii) Employees 01 any non-Hong Kong ∞mpany who were assigned or seconded to your company for duties in or outside Hong Kong .

(iv) Persons to whom a pension was paid or accrued. In the case o f pensioners who have left Hong Kong permanently, only those pensioners whose pension is in ex扭扭。1 the Basic Allowance 01 the relevant year 01 assessment need to be reported

(v) Former employees and lormer dire心tors who have realized g.ain bγthe exercise, assignment or release 01 any share option previously g ranted bγthe employer or by any other corporation in respect 01 their lormer employment w ith or lormer 0的ce in the employer. In the case 01 lormer employees who did not have an干。ther income chargeable to Salaries Tax during the reporting y ear, only those employees whose gain realized is in excess 01 the Basic Allowance 01 the relevant year 01 assessment need to be reported.

(b) The term "year" relers to the' twelve.month period ending on 31 March that is printed on the Iront page 01 this return. For example, the year ended 31 March 2019 is the twelve-month period Irom 1 April 2018 to 31 March 2019.

(c) 1I there are persons lalling within the scope 01 the abo吋e Note 1(a), you should complete items (1), (2) and (3), as appropriate，的 repo內 the number 01 Form IR56B liled (in paper and electronic lormat). 1I there is no such person, please tick the Box " NO" in the return and no Form IR56B should be liled. Regarding the Form IR56B lor the same person ， γ。u should not repeatedly report it 侃 items (1), (2) and (3 ).

(d) Control List (i) 1I the Forms IR56B are liled using a storage device, you must submit the Control list that was generated by the IRD IR568

Software or self-developed software pre-approved b咿 the Department. (ii ) If the Forms IR56B are liled to the Department via the Employer's Return e-Filing Services, you must submit the Control List

that was generated b咿 the system with a Transaction Relerence Number and QR Code printed (9) The Declaration on th陷 return and all the Forms IR56B 1 Control List submined wilh this return mUSI be signed by Ihe PrOprielOr

lor a sole proprietorship bu剖ness， Precedent Partner for a partnership bu剖ness， Company Secretary 1 Manager 1 趴rector 1

t九tmzzr何品出 3說:1:?你泣:23說:心拾起:1t呢?:-::11;孤兒?zrLLtt泣的liwtz似紹了晶宮; Control List must be signed by the same responsible person.

2. For delails on how to ∞mplele the Form IR56B and olher obligations 01 an employer, you can read Ihe Notes and Instruclions lor Form IR56B which 時 ava il able al www.ird.gov.hkleng/pdflir56b_noles_eρdf and Ihe lea flel al www. ird.gov.hkleng/pdl/ir56h_e.pdl

罪行及罰則 OFFENCES AND PENALTIES 〈稅務條例》規定對犯告，下列市瑣的人企施以盤前 .

不燈照通知書的主兒定棋交報稅袋而無合理辯解，

填報不l濃的報稅滾而無合理辯解 i

ri報資料念圓型生稅或協助他人述說;!!!有單E音樂l1!Z可能路線薪你說的偏必，凶lJIl始~f:歸 、 自u說l1!Zm捌替港 I耐不以白;1fIì~且知本局必背著合舉辯綁。(如偏ü即將m浴， i屆主在

向本為~1:1:a通知日期起計1 個月內，如無局長的符衛同意，不紛向該i廳局艾付任何款項 。但在該月內，如該i廠員接~僱挂在他/

她憋得主í.:Jji<þ拍起部分代4、1稅款，僻字.而向局長文小J'L史悠莎;頃。 }

The Inland Revenue Ordinance provides heavy penalt ies lor any person who:. lails to comply with the requirements 01 a notice to make a return without reasonable excuse; makes an i nc沿rrect return without reasonable excuse: makes a lalse return with a Iraudulent intent to evade tax, or to ass的t any other person to evade tax; or lai ls to give notice in w r iting 01 a ∞mmencement or cessation of employment, or the departure Irom Hong Kong, 01 any employee, who is or is likely to be chargeable to Salaries Tax without reasonable excuse. (Where such employee is about to leave Hong Kong the ernployer rnust not, lor a period 01 1 rnonth frorn I he date 01 giving such notice, rnake any payrnent to I he employee, except with the Commissioner's written consent. He/ She may, however, during that month pay to the Comm issioner ou t 01 moneys due to the employee such sum as the employee may direct him I her to pay.)

i蚊集個人資料聲明 PERSONAL INFORMATION COLLECTION STATEMENT 你必須提供本報發表新要求的個人資料﹒如你違反相IIII~吾例t見鬼，-1本法須藺草國本馬耳事實執行的法例既想定的.il'H間和接待符實b ﹒此外，若您木提供所需資料，你的申請/要求/liIi知將京事實受理.本l司會把你能供的資料， ，'f)$-i賽特軍用軍事實執府的法例.本周稚可在治律授信或准僻的情況司， r責任何其他人企或機構按各 /串串串串該等資料的佳句或全部肉

答。你有權要求莓闕法改革你的個人~料， '.!!lI (僧人資料 (或暐} 條tll) 幣兌披露的情il(除外 .f1I: 欲莓閱或il*:.iE個人買闕 ， 精致函S寧波主任 (地址þ\容?書都政總局郵箱 132 Y.} . 可玲翰u明你於中L舟的檔業哩哇哥哥-

It is obligatory for y叮咚 1 to suppl\， 抽e personal date 8S required by 酬is return. Br闊的。1 the statuto何時q叫阿ment ma'γrender you“able to penalty or other actíons as provided under the Ordinances adminis峙red by the Departme吶1. Moreover. if you fail to supply the required information. your application{request!notif閥割lon will not be 制;cepled lor proCèssing. The De帥的ment will use the 附lonnation provided by you lor the purposes 01 the Ordinances administered by il and may disclose情 ransfer a叫。r 訓I 01 such inlormation 10 a叫 olher parties provided t怕是 the disclosure!transfer i s 削階horized or permitted by law. Exce阱 where Ihere is an ex泡mption provided under the Personal 0川.ta (PriV8Cγ) Ordinance, you h8ve the right 10 陪Quest ac晦ss to and correction of your personal dats. You should send suct、 r閻明st inwriting 怕的e Assessor at GPO Box 132, Hong Kong ar、d qu。悟 your file number in this Department