Archive for January, 2020

Information on Tax Identification Numbers

Wednesday, January 8th, 2020

Hong Kong, China does not issue TIN* for communicating with taxpayers. The following identifiers will be equivalent to TIN:

  1. Individuals: Hong Kong Identity Card (HKID) number. The HKID is an official identity document issued by the Immigration Department of Hong Kong, China for all residents of age 11 or above (other than those exempted).
  2. Entities: Business Registration (BR) number. The Business Registration Office of Hong Kong, China is responsible for registering businesses carried on by entities. The BR number is a unique number assigned to a business.

[Note: * An individual with a personal eTAX account may register a self-selected “TIN” with the Inland Revenue Department which is solely for accessing the e-services provided by the Department. Such “TIN” is not used as a tax identifier and therefore should not be provided or collected for automatic exchange of financial account information purposes.]

Source: OECD.org

Posted in English | Comments Off