The Certificate of Resident Status should constitute a sufficient proof of the resident status of a Hong Kong resident. Generally, it is required as prove for claiming tax treaty benefits. The Inland Revenue Department would assess a company’s eligibility before issuing the Certificate. In general, the following persons can apply for a Certificate of Resident Status:
- Individual who ordinarily resides in Hong Kong;
- Individual who stays in Hong Kong for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment;
- Company / partnership / trust / body of persons incorporated or constituted in Hong Kong;
- Company / partnership / trust / body of persons incorporated or constituted outside Hong Kong but managed or controlled in Hong Kong.
For a company incorporated in Hong Kong, it is required to provide:
- description of business activities in and outside Hong Kong;
- location of management and control.