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The executor’s duty to file tax returns for the deceased taxpayer

In terms of taxation regulations, the executor of a will includes the estate administrator, the person who manages the deceased’s estate, and the trustee. The executor must notify the Hong Kong Inland Revenue Department of the relevant matters within one month after the death of the deceased taxpayer, and must provide a copy of the death certificate, information on income during his lifetime, contact address and telephone number. If the deceased taxpayer submitted incorrect tax returns or provided false information before the taxpayer’s life, the Inland Revenue Department would impose a fine on the executor, and the executor can recover from his estate instead of personally responsible for paying the fine on his behalf. However, if the executor fills in incorrect tax returns or provides false information for the deceased taxpayer, he shall be personally responsible for the penalties imposed by the Hong Kong Inland Revenue Department.

The Inland Revenue Department can only issue tax assessments on the deceased’s living income within three years from the end of the tax year of the deceased taxpayer’s death. Therefore, if the Inland Revenue Department considers it necessary, the executor has the opportunity to report the deceased’s past life. Tax returns for several years. If the deceased is eligible and personal assessment is advantageous during his lifetime, the executor can choose personal assessment on his behalf, thereby reducing taxes.

The above information is for reference only. If in doubt, we welcome your tax inquiries

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