New and revised forms for application of Hong Kong tax resident certificate

With effect from April 1, 2013, the Inland Revenue Department ("IRD") has issued a set of new forms for the application of Hong Kong tax resident certificate ("HKTRC") under comprehensive double tax agreement/ arrangement ("CDTA"). New forms IR1313A(L) and IR1313A(F) are provided for applicants who is a non-individual and applying HKTRC under Hong Kong-Mainland CDTA. The forms for applying HKTRC under other CDTAs are also revised that requires applicants to provide more information about its establishment and business operations.

Different definition of Hong Kong tax resident under Hong Kong-Mainland CDTA and Hong Kong-Japan CDTA
Under Hong Kong-Mainland CDTA, a Hong Kong incorporated company is a Hong Kong tax resident, therefore, no HKTRC should be required unless it is specifically required by the China local tax bureaus. While, under the Hong Kong-Japan CDTA, Hong Kong resident is differently defined that a Hong Kong incorporated company is not necessarily a Hong Kong tax resident. It requires the company to have a primary place of management in Hong Kong and thus all applicants are required to provide the comprehensive information about their establishment and business operation.