The form for the application of the Hongkong resident identity certificate in accordance with the comprehensive avoidance of double taxation arrangements in the mainland and Hongkong has been amended since November 1, 2015.
Since November 1, 2015, the inland tax authorities, in response to the announcement of the State Administration of Taxation, sixtieth on 2015, terminated the administrative measures for the issuance of a letter on the issue of a resident certificate issued by the tax authorities of the Hongkong Special Administrative Region (hereinafter referred to as the "referral letter"). Therefore, in November 1, 2015 or later, in accordance with the comprehensive avoidance of double taxation arrangements in the mainland and Hongkong for the application of the Hongkong resident certificate, the following newly revised forms are required without the need for a letter of transfer.

Certificate of resident identity
The certificate of resident identity is a document issued by the competent authorities of Hongkong to the residents of Hongkong, which is used as a proof of the identity of its residents in Hongkong in order to apply for the comprehensive avoidance of double taxation agreements / arrangements.
The resident identity certificate is a document which proves the resident status of Hongkong residents. In general, if the form on the comprehensive avoidance of double taxation agreements / arrangements is not issued by the tax authority, the tax bureau does not sign or stamp it, and the forms issued by Austria, Belgium and Luxemburg are exceptions.
After the entry into force of the comprehensive avoidance of double taxation agreements / arrangements in Hongkong with the relevant tax jurisdictions, the competent authorities of the Hongkong will issue a certificate of resident identity. Generally speaking, for every comprehensive avoidance of double taxation agreement / arrangement, you will only issue a resident identity card every year.
The competent authorities of the Hongkong should do their best to assist the residents of Hongkong in the application of the comprehensive avoidance of double taxation agreements / arrangements for all the benefits they can enjoy, but if the person is obviously not entitled to the treatment, the competent authority of the Hongkong may refuse to issue a resident certificate. Therefore, if the person does not conform to the conditions in the comprehensive avoidance of double taxation agreements / arrangements that stipulate the conditions for the enjoyment of the relevant treatment, the person may not receive a certificate of identity of the resident. In compliance with the comprehensive avoidance of the provisions of the double taxation agreement / arrangement and the maintenance of its purpose, the competent authorities of the Hongkong attach particular importance to the issuance of a resident certificate to those who are obviously not exempt from the exemptions of the foreign land tax.
If the competent authorities of the Hongkong have reason to believe that the person does not enjoy the comprehensive avoidance of double taxation agreement / arrangement, the competent authority of the Hongkong may ask the person to provide further data before deciding whether to issue a resident certificate. If a contracting partner is doubtful about whether the person can enjoy the treatment, the competent authorities of the Hongkong may conduct a data exchange to help determine whether the person can receive the treatment.
The person should also be aware that the issuance of resident identity certificate does not guarantee that his application for a comprehensive avoidance of double taxation agreement / arrangement will be successful. Whether the person will be granted a waiver of external tax will be made final decision by a contracting partner. The contracting partners will make decisions on whether the person meets all relevant conditions and whether he or she can enjoy the relevant treatment. If a Hongkong resident considers that a contracting partner should not refuse to give it the treatment it is entitled to, the competent authorities of the Hongkong will consider consultation with the party in accordance with the relevant comprehensiveness to avoid the mutual consultative procedures in the dual taxation agreements / arrangements.
In order to assist the competent authorities in Hongkong in deciding whether to issue a resident identity card, any person should provide relevant data when submitting the application.

Who can apply for
Generally speaking, the following persons may apply for a resident identity card:
A person usually living in Hongkong;
Individuals staying in Hongkong for more than 180 days in a tax year or in the two consecutive year of Taxation (one of which is the relevant tax year) for more than 300 days in Hongkong.
A company / partnership / trust / group established or formed in Hongkong;
A company / partnership / trust / group established or formed outside Hongkong but managed or controlled in Hongkong.
You can refer to the relevant provisions and protocols of the comprehensive avoidance of double taxation agreements / arrangements to determine whether you are Hongkong residents for the agreement / arrangement.
Since November 1, 2015, in order to apply for the comprehensive avoidance of double taxation arrangements in the mainland and Hongkong, the applicant does not need to attach a letter of referrals from the inland tax authorities.

How to apply
Please submit the completed application form to:
5 Gloucester Road, Wan Chai, Hongkong
The 36 building of the tax building
Tax Bureau
Tax agreement group
Director of tax assessment (tax agreement)
processing time
It usually takes twenty-one working days to process the application. If the competent authorities in Hongkong fail to confirm your resident status based on the information available, you will be asked to provide further data.
Certificate of resident identity
Generally speaking, a resident identity certificate will be sent to you by mail on the application received after May 19, 2014. If you wish to personally obtain a resident identity certificate, you must submit an application in writing together with the relevant application form and the required information.