Inland Revenue Department (IRD), Hong Kong Edition IR6167 (12/2022) 1 page

Form IR6167 — Notification of Chargeability to Salaries Tax

The one-page notice that asks Hong Kong's Inland Revenue Department for a tax return when you're liable to Salaries Tax but haven't been sent one.

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Form IR6167 · Notification of Chargeability to Salaries Tax
The official Inland Revenue Department (IRD), Hong Kong form, edition IR6167 (12/2022) — blank
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Form IR6167 (2022) Notification of Chargeability to Salaries Tax — page 1 of 1
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Fill this form online Blank PDF from Inland Revenue Department (IRD), Hong Kong

What is Form IR6167?

Form IR6167, 'Notification of Chargeability to Salaries Tax', is how an employee tells Hong Kong's Inland Revenue Department (IRD) in writing that they are chargeable to Salaries Tax. Section 51(2) of the Inland Revenue Ordinance requires a person chargeable to tax for a year of assessment to inform the Commissioner in writing not later than 4 months after the end of the basis period, unless they have already been required to furnish a tax return. For Salaries Tax the basis period ends on 31 March, so the notice is due by 31 July.

The form is bilingual: each statement appears once in Chinese and once in English. You give your full name surname first, your Hong Kong Identity Card or passport number, the year ended 31 March and your estimated income for it, your present employer and, if you know it, the employer's business registration number or file number, and the postal address where the IRD should send your tax return.

FileIt walks you through it and prints your answers into the English statement of the IRD's own PDF (the 12/2022 edition). It strikes out the title and identity document that don't apply, checks your HKID check digit, and files the finished PDF in your vault. You then sign it and send it to the IRD yourself — FileIt never files anything with the IRD.

Who fills it
An individual chargeable to Salaries Tax who hasn't been sent a tax return
Given to
The Commissioner of Inland Revenue, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon — or by fax to 3170 5647, as printed on the form
When
Within 4 months after the end of the basis period — by 31 July for Salaries Tax
Signatures
Yours — the same signature as used in tax returns and past correspondence
Edition
IR6167 (12/2022), 1 page
Enclose
A copy of the Employer's Return, for reference

Who needs to fill out Form IR6167?

  • Employees in Hong Kong whose income makes them liable to Salaries Tax but who haven't received a tax return from the IRD.
  • First-time taxpayers — for example graduates in their first job, or people who have just moved to Hong Kong to work.
  • Anyone whose circumstances changed so that they are now chargeable, and who hasn't been required to file a return for that year.

When to use Form IR6167

  • After the end of a year of assessment (31 March) in which you were chargeable to Salaries Tax and no tax return has reached you — no later than 31 July.
  • Not needed if the IRD has already sent you a tax return for that year: complete the return instead.
  • Use Form IR6129 instead to notify chargeability to Property Tax for a property you let out, and Form IR6168 for Profits Tax.

What you need before you start

  • Your full name in English as on your Hong Kong Identity Card or passport, and your title.
  • Your Hong Kong Identity Card number with its check digit — or your passport number if you have no HKID card.
  • Your estimated income for the year ended 31 March, in Hong Kong dollars.
  • Your present employer's full name and, if you know them, its business registration number or employer's file number.
  • A copy of the Employer's Return your employer gave you, to enclose.
  • The postal address where the tax return should be sent, and a day-time contact telephone number.

What’s on Form IR6167

The 2022 edition has 1 page. FileIt asks for it in 4 parts, and it is signed by Taxpayer:

  1. About youTaxpayer
  2. Your incomeTaxpayer
  3. Your present employerTaxpayer
  4. Postal address, signature and contactTaxpayer

How to fill out Form IR6167, step by step

1 Your name and identity

Give your full name surname first — FileIt prints it in capitals as SURNAME, GIVEN NAMES on the English line. The form prints 'Mr / Mrs / Ms / Miss' and 'Hong Kong Identity Card No. / Passport No.' and asks you to delete whichever is inapplicable; FileIt strikes those through for you. Give your HKID number with the check digit in brackets (FileIt checks the check digit), or your passport number if you have no Hong Kong Identity Card.

The Chinese statement above repeats the same information in Chinese. FileIt can't print Chinese characters, so it leaves that line blank; write your Chinese name there by hand if you wish.

2 Year and estimated income

The English statement reads 'I am chargeable to Salaries Tax. My annual income for the year ended 31 March ____ is estimated at $____.' Choose the year ended 31 March you are notifying for and give your estimated income for that year in Hong Kong dollars.

3 Your present employer

Give your employer's full name and, if known, its business registration number or employer's file number. The form also says a copy of the Employer's Return is enclosed for reference, so attach the copy your employer gave you.

4 Postal address

The address where the IRD should send the tax return you will need to complete.

5 Signature, telephone and date

Sign with the same signature you use on tax returns and past correspondence with the IRD, and give a day-time contact telephone number and the date.

Common mistakes to avoid

  • Missing the deadline — the notice is due within 4 months after the end of the basis period, by 31 July for Salaries Tax.
  • Waiting for a tax return that never comes: if you are chargeable and haven't been sent one, it's up to you to notify the IRD.
  • Writing the name given-name first instead of surname first.
  • Leaving both 'Hong Kong Identity Card No.' and 'Passport No.' unstruck — delete the one that doesn't apply.
  • Giving income in a foreign currency — Salaries Tax is calculated in Hong Kong dollars.
  • Forgetting to enclose the copy of the Employer's Return.

After you fill it out

Sign the form and send it to the Inland Revenue Department at the address printed on it, or by fax to 3170 5647, the number printed on the form. Enclose a copy of the Employer's Return if you have one.

The IRD then issues you a tax return for the year, which you complete and file by its own due date.

FileIt keeps the completed PDF in your vault, so you have a record of when you notified the IRD and what you told it.

Fill out Form IR6167 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 18 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Inland Revenue Department (IRD), Hong Kong form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form IR6167 now — it’s free

Form IR6167: frequently asked questions

What is Form IR6167?

It is the Inland Revenue Department's 'Notification of Chargeability to Salaries Tax'. An individual uses it to tell the IRD in writing that they are chargeable to Salaries Tax and to ask for a tax return.

When must I notify the IRD?

Section 51(2) of the Inland Revenue Ordinance requires notice not later than 4 months after the end of the basis period for the year of assessment, unless you've already been required to furnish a return. For Salaries Tax that is by 31 July.

What happens if I don't notify?

The IRD says a person who fails to comply with the requirement to notify chargeability might be prosecuted under section 80(2) or be subject to Additional Tax under section 82A of the Inland Revenue Ordinance.

Can I fax Form IR6167?

The IRD's first-time taxpayer guidance says you may write or fax to the IRD for a tax return, and the form prints the fax number 3170 5647. FileIt can prepare the form for e-signature, or you can download it and sign by hand.

I let out a property — is this the right form?

No. IR6167 is for Salaries Tax. Use Form IR6129, Notification of Letting of Properties, for Property Tax, and Form IR6168 for Profits Tax.

Does FileIt send the form to the IRD?

No. FileIt fills in the IRD's official PDF and files it in your vault. You sign it and send it to the IRD yourself.

Official sources

FileIt is not affiliated with or endorsed by Inland Revenue Department (IRD), Hong Kong or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-01.

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