Hong Kong (HK)

Jurisdiction Overview

402 *Corporate TIN: Are all legal persons subject to corporate income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns? Yes
 Data Date: 2019


According to the OECD Automatic Exchange Portal: "Hong Kong, China does not issue TIN for communicating with taxpayers. The following identifiers will be equivalent to TIN: [...] (b) 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".


OECD 2017 Table A.73