Form IR6163 Request for Employer's Return of Remuneration and Pensions

Form IR6163 Request for Employer's Return of Remuneration and Pensions

Every Hong Kong employer must file an annual Employer's Return of Remuneration and Pensions (Form BIR56A) with the Inland Revenue Department (IRD). This return details all remuneration, pensions and benefits paid to employees in the preceding tax year. If the original form is lost, damaged, or never arrives, the employer must submit a Form IR6163 request for employer's return of remuneration and pensions to obtain a replacement.

The IRD does not accept verbal requests or informal letters. The official form is the only channel to get a new BIR56A.

When to Submit a Request for a BIR56A Copy

An employer needs a replacement BIR56A in several scenarios:

• The original form was lost in the post or never delivered to the registered address.
• The form was accidentally discarded or destroyed.
• The business address on file with the IRD is outdated, so the form was never received.
• The employer's tax representative requires an additional physical or digital copy for record-keeping.

The IRD issues BIR56A forms annually, usually in April. If the form has not arrived by mid-May, check your registered address with the IRD. If the address is correct and the form is still missing, submit Form IR6163 promptly. There is no statutory deadline for Form IR6163, but the IRD expects employers to request a replacement as soon as they realise the original is missing, because the obligation to file the annual return remains in force.

How to Get a BIR56A Copy Using Form IR6163

To obtain a replacement, complete Form IR6163 and send it to the IRD. The form is available for download from the IRD website or can be requested by post. It requires basic identifying information:

• The employer's Business Registration Number.
• The employer's name and correspondence address.
• The tax year for which the replacement return is needed.
• The reason for the request (for example, lost, damaged, or not received).
• Contact details of the person submitting the request.

Send the completed form to:

Inland Revenue Department
Inland Revenue Centre
5 Concorde Road
Kai Tak, Kowloon
Hong Kong

The IRD does not charge a fee for a replacement BIR56A. The department aims to process requests and issue the replacement within 10 working days. For urgent requests, mark the envelope "Urgent - Replacement of BIR56A" to expedite handling.

Lost Employer Tax Return in Hong Kong: What to Do

If you find your BIR56A is lost after other tax documents have arrived, do not wait for a replacement to be sent automatically. Submit Form IR6163 as soon as possible. Delaying the request does not extend the filing deadline. The original filing deadline for BIR56A is usually one month from the date of issue. If you request a replacement late, the IRD may allow a reasonable extension, but you must explain the delay on the request form.

The IRD records which forms it has issued to each employer. Filing Form IR6163 triggers a check against that record, and the department will re-issue the form only if the original was sent and the replacement is justified. If the employer has never filed a BIR56A before, or if the business is newly registered, the IRD may issue a first-time return directly instead.

IR6163 Application Guide: Completing the Form

The form is straightforward but requires accuracy.

• Part 1 - Employer particulars. Enter the exact business name as registered with the together with the Business Registration Number.
• Part 2 - Reason for request. Tick the appropriate box: "Original form not received," "Original form lost/destroyed," or "Other (please specify)." If you changed address without notifying the IRD, explain this clearly in the "Other" box.
• Part 3 - Tax year. Specify the year of assessment for which the replacement return is needed. For example, "2024/25" for the return due in 2025.
• Part 4 - Contact details. Provide a telephone number and an email address. The IRD may contact you to verify the request before issuing the replacement.
• Part 5 - Declaration. The form must be signed by the employer or an authorised representative. If signing as a representative, attach a copy of the authorisation document or power of attorney.

Supporting documents are not required unless you are requesting a replacement for a form originally issued more than 12 months ago. In that case, the IRD may ask for an explanation of why the earlier form was never filed.

Employer's Compliance After Receiving the Replacement Form

Once the replacement BIR56A arrives, you must complete and file it within the same timeframe as an original return. The filing methods are the same:

• Paper filing: Complete the replacement form by hand or typewriter and post it to the IRD.
• Electronic filing: If you are registered for the Business Tax Portal, you can file the return electronically. The portal allows upload of employee particulars in a prescribed format.

The replacement form is identical to the original. You must list all employees who received remuneration during the tax year, including directors, part-time staff and pensioners. The IRD cross-references the return against your payroll records and may conduct a field audit if discrepancies appear.

Filing the replacement return late, even if the delay was caused by the lost form, may attract penalties. The IRD has discretion to waive penalties if you can show the loss was not your fault and that you requested the replacement promptly. Retain evidence of your original request: a copy of the submitted Form IR6163 and proof of posting.

Using the Business Tax Portal for Replacement Requests

Employers with an eTAX account can request a replacement BIR56A through the Business Tax Portal. The portal offers an online version of Form IR6163. Log in at https://www.ird.gov.hk/eng/tax/bus_epf.htm and select "Request for Employer's Return" under the "Employer" menu. The online form captures the same information as the paper version and sends it directly to the IRD. The department processes online requests more quickly than paper ones, typically within 5 working days.

The portal also allows you to check the status of your request. If the replacement form is issued, you can download a digital copy and file it electronically, completing the entire process without paper.

Request BIR56A Form Hong Kong: Additional Scenarios

You might need a BIR56A for a past year, not just the current one. For example, if a former employee asks for a copy of their old tax certificate (IR56B) and you have no record, you can request a replacement BIR56A for that year to regenerate the certificate. The IRD will re-issue the form for any year within the previous seven years, provided you have a legitimate business reason.

If you are a pensions scheme administrator, the same form applies. The IRD issues a separate BIR56A for pension payments. The administrator files Form IR6163 to request a replacement for the pensions return, with the same procedure. The form itself does not distinguish between remuneration returns and pensions returns; you specify which type is needed in the "Reason" section.

Important Notes on Filing Obligations

The obligation to file a BIR56A exists regardless of whether you received the form. If the original form was lost and you did not request a replacement, the IRD may issue a reminder and, later, a penalty notice. The penalty for failing to file an employer's return can be up to HK$10,000 and, in persistent cases, additional penalties equivalent to three times the tax undercharged.

Form IR6163 is the only safe route to regularise the situation. If you realise the form is missing, act immediately. The IRD treats a timely request for a replacement as evidence of compliance intent, which reduces the risk of penalty.