IR1313B

Tax Treaty Section
Revenue Tower
5 Gloucester Road
Wan Chai, Hong Kong
GPO Box 132, Hong Kong
Telephone No. 2594 1500
INLAND REVENUE DEPARTMENT
Application for Certificate of Resident Status
Company, Partnership, Trust or other Body of Persons
To : The Hong Kong Competent Authority
IRD File No. (if any)
I submit an application for a certificate of resident status for the purpose of claiming tax benefits under the Agreement between the
Hong Kong Special Administrative Region of the People’s Republic of China and __________________________________________
(state the name of “the Contracting Party”) for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to
Taxes on Income / Income and Capital (“the Agreement”). (Note 1)
(1)
(2)
Calendar Year(s) of Claim
Particulars of Applicant
(a) Name of Company / Partnership / Trust / Body of Persons
(b) Particulars of Establishment of Company / Partnership / Trust / Body of Persons (Note 2)
(i)
Place where it was incorporated / established
(ii)
Date on which it was incorporated / established
(iii) Hong Kong Business Registration Number (if any)
(iv) Registration Number with the Hong Kong Companies Registry (if any)
(c) Business Address in Hong Kong
(d) Postal Address in Hong Kong
(e) Serial Number of the latest certificate of resident status issued by the Department (if any)
(f)
(3)
Name and Telephone Number of Contact Person in Hong Kong
Business Operation during the Calendar Year(s) of Claim
(a) Nature of Business
(b) (i)
(ii)
Location of Headquarters
Locations of Main Branches
(c) Management and Other Staff
Number of persons
with fixed place of
residence in Hong Kong
Number of persons residing
outside Hong Kong or without
fixed place of residence in Hong Kong
Directors / Partners / Trustees
Senior Management Personnel
Other Staff
(d) Full Details of the Establishment and Business Activities must be provided in the Appendix
(4)
Income for which tax benefits under the Agreement are to be claimed in the Contracting Party
Nature and Amount of the Income for each year of claim
Name and Address of the Beneficial Owner of the Income (Note 3)
(5)
Declaration
I hereby declare that the information provided and documents attached, which may be disclosed to the tax authorities of the
Contracting Party for the purposes of applying the provisions of the Agreement, are true, correct and complete.
Name
Signature
(Person signing the form)
Date
Designation
(Position held) (Note 4)
[Heavy penalties may be incurred under section 80(2D) of the Inland Revenue Ordinance for giving incorrect information]
IR1313B (1/2015)
PERSONAL INFORMATION COLLECTION STATEMENT
The information provided by you will be used for purposes relating to the administration of tax laws in this
Department. This Department may give some of the information to other parties authorized by law to receive it.
Except where there is an exemption provided under the Personal Data (Privacy) Ordinance, you have the right to
request access to and correction of your personal data. A request for access to and correction of your personal data
should be addressed in writing to the Assessor (Tax Treaty), GPO Box 132, Hong Kong. Please also quote your file
number in this Department.
Notes
1.
The Hong Kong competent authority may refuse to issue a certificate of resident status where it is clear that the
applicant would not be entitled to the tax benefits under the Agreement. Upon receipt of an application, the Hong
Kong competent authority will examine the information supplied and may request further information from the
applicant, and if the case is justified, will issue a certificate of resident status. The processing of the application
normally requires 21 working days. Generally, the certificate of resident status will be sent by ordinary mail to the
applicant’s postal address unless the applicant requests to collect it in person. Applicant should be aware that issue of
a certificate of resident status will not guarantee a successful claim for the tax benefits under the Agreement. The
decision as to whether the tax benefits can be granted is, ultimately, one to be made by the tax authorities of the
Contracting Party. It will be up to the tax authorities of the Contracting Party to determine whether all the relevant
conditions are fulfilled and whether the tax benefits can be granted.
2.
The form should be accompanied by:
(a) a copy of the certificate of incorporation and if any, a copy of the certificate of change of name, if the applicant is
a company;
(b) a certified true copy of the partnership agreement and the particulars of each partner during the calendar year(s)
of claim, including the name, Hong Kong identity card number / business registration number and address, if the
applicant is a partnership;
(c) a certified true copy of the trust deed if the applicant is a trust; or
(d) a certified true copy of the constitution if the applicant is a body of persons;
unless a copy of the same has been provided in another application and the relevant reference number of that
application is provided by the applicant in item 5 of the Appendix.
3.
Where the applicant, for example, is a recipient of dividends, interest or royalties and its right to use and enjoy the
income is constrained by a contractual or legal obligation to pass on the payment received to another person, the
applicant is not the beneficial owner and the name and address of the beneficial owner of that income have to be
provided. The agent, nominee or conduit company acting as a fiduciary or administrator is not regarded as the
beneficial owner.
4.
The form should be signed by:
(a) the director, secretary or manager if the applicant is a company;
(b) the precedent partner of the partnership if the applicant is a partnership;
(c) the trustee if the applicant is a trust; or
(d) the principal officer of the body of persons if the applicant is a body of persons.
Appendix
This Appendix and the Application for Certificate of Resident Status (IR1313B) should be signed and submitted
together. If space provided is insufficient, please continue on additional sheet(s).
IRD File No. (if any)
Part 1
1.
Calendar Year(s) of Claim
This part must be completed by the applicant.
Confirm whether all income are passive income or derived outside Hong Kong.
________________________________________________________________________________________________
________________________________________________________________________________________________
2.
State the place where the business is normally carried on and the nature of business activities carried on in each territory
or country. Provide the business address of the establishment in each territory or country.
________________________________________________________________________________________________
________________________________________________________________________________________________
3.
If no employer’s return was submitted to the Inland Revenue Department, provide a list of staff employed in Hong
Kong, if any, showing their names, Hong Kong identity card numbers and total remuneration for each calendar year of
claim. In case employer’s returns have already been submitted to the Department for the calendar year(s) of claim,
provide the file reference under which the employer’s returns were submitted.
________________________________________________________________________________________________
________________________________________________________________________________________________
4.
State the place where the management and control of the company / partnership / trust / body of persons was exercised
for each calendar year(s) of claim. If there was more than one location in which the company / partnership / trust /
body of persons was managed and controlled, state the names of those territories or countries. Indicate which territory
or country was the place where the company / partnership / trust / body of persons was centrally managed and
controlled.
________________________________________________________________________________________________
________________________________________________________________________________________________
5.
Provide any supplementary information below. (e.g. the reference number required in note 2 of the form)
________________________________________________________________________________________________
________________________________________________________________________________________________
Part 2
6.
This part must be completed if the applicant was incorporated / established in Hong Kong and did not have
more than 2 members and was neither a statutory corporation / body nor part of a listed group.
In respect of the establishment in each territory or country, provide a table showing the number of staff and their
respective duties.
________________________________________________________________________________________________
________________________________________________________________________________________________
7.
State the business commencement date in Hong Kong.
________________________________________________________________________________________________
________________________________________________________________________________________________
8.
For each director / partner / trustee / principal officer, provide his / her nationality, residential address, key
responsibilities and the place where he / she performed the duties.
________________________________________________________________________________________________
________________________________________________________________________________________________
9.
For each meeting of directors / partners / trustees / supervisory body held during the calendar year(s) of claim, provide
date of the meeting, names of the directors / partners / trustees / principal officers who attended the meeting, place
where the meeting was held, and description of the subject matters discussed and resolutions passed.
________________________________________________________________________________________________
________________________________________________________________________________________________
10.
Identify the principal bankers of the company / partnership / trust / body of persons in Hong Kong and state the total
number of bank accounts maintained in Hong Kong.
________________________________________________________________________________________________
________________________________________________________________________________________________
11.
Describe the nature of permanent establishment maintained in Hong Kong and provide the value of fixed assets and
balance of cash at bank stated in the statement of financial position as at the end of the last reporting period.
________________________________________________________________________________________________
________________________________________________________________________________________________
Part 3
12.
This part must be completed if the applicant was incorporated / established outside Hong Kong.
In respect of the establishment in each territory or country, provide a table showing the number of staff and their
respective duties.
________________________________________________________________________________________________
________________________________________________________________________________________________
13.
State the business commencement date in Hong Kong. Confirm whether the date was the same as the business
commencement date reported to the Business Registration Office of the Inland Revenue Department and the date of
establishment of the place of business in Hong Kong reported to the Hong Kong Companies Registry. Explain with
reasons if the above dates do not match with each other.
________________________________________________________________________________________________
________________________________________________________________________________________________
14.
For each director / partner / trustee / principal officer, provide his / her nationality, residential address, key
responsibilities and the place where he / she performed the duties.
________________________________________________________________________________________________
________________________________________________________________________________________________
15.
For each meeting of directors / partners / trustees / supervisory body held during the calendar year(s) of claim, provide
date of the meeting, names of the directors / partners / trustees / principal officers who attended the meeting, place
where the meeting was held, and description of the subject matters discussed and resolutions passed.
________________________________________________________________________________________________
________________________________________________________________________________________________
16.
Identify the principal bankers of the company / partnership / trust / body of persons in Hong Kong and state the total
number of bank accounts maintained in Hong Kong.
________________________________________________________________________________________________
________________________________________________________________________________________________
17.
Describe the nature of permanent establishment maintained in Hong Kong and provide the value of fixed assets and
balance of cash at bank stated in the statement of financial position as at the end of the last reporting period.
________________________________________________________________________________________________
________________________________________________________________________________________________
18.
Provide full details of how, where and by whom, as appropriate, the following activities were carried out:
(a) formulation of strategic policies;
(b) determination of business directions;
(c) setting work plans;
(d) decision on mode of business financing;
(e) implementation of management policies / directions / work plans; and
(f) evaluation of business performance.
________________________________________________________________________________________________
________________________________________________________________________________________________
Signature
Name
(Person signing the form)
Date
Designation
(Position held)