The Inland Revenue Board of Hong Kong on January 29 released revised forms for companies, partnership, trusts, and other entities to apply for a certificate of resident status for purposes of claiming tax treaty benefits.
With effect from 1 February 2015, application for certificate of resident status under comprehensive arrangement / agreements for the avoidance of double taxation (“DTA”) by a company, partnership, trust or body of persons has to be made on the following revised application forms;
- IR1313A (1/2015) – for the DTA with the Mainland of China
- IR1313B (1/2015) – for the DTAs with other jurisdictions
The same form applies no matter whether the above applicant was incorporated / established in or outside Hong Kong.
