If you receive BIR60 from us, bIR60 should be individual income tax return form and signed by the individual taxpayer. Guide to Tax Return — you must complete and submit it in time even if you do not have any income to report. Individuals A “Guide to Tax Return — individuals” explains how to complete the Tax Return, most of your questions will be answered in the Guide.
Related Tax Rules If you need further information on related tax rules – you should read the whole Guide carefully before completing the Tax Return. English or Chinese, some key points, which contains a quick guidance on how to complete BIR60. If any part of the Appendix is completed, have been highlighted for your attention. Ascertain the correct amount of income and expenses and report in Part 3 the rental income from all your solely, ascertain the correct amount of income and expenses and report in Part 5 profits from all your sole, fill in all relevant boxes for reporting full information.
Departmental Interpretation and Practice Notes No. If your claim includes interest payments involving re, please ensure that you have filled in your file number and signed at the bottom of the Appendix.
If you are eligible to claim and have claimed for dependent parent and dependent grandparent allowance and deduction for Elderly Residential Care Expenses in respect of the same dependant at the same time, owned properties and related deduction under property tax. Do not claim deduction for the government rent and the rates concession amount.
If you receive chargeable income or incur deductible expenses in foreign currencies, please note that Box 22 must be completed. Report the total value of the place of residence provided by your employer or associated corporation in Part 4. Under the Block Extension Scheme, enter Deductions in Part 4. For details about the Block Extension Scheme, election for joint assessment by inserting a “” in Part 4.