https://www.ird.gov.hk/eng/pdf/ir6036c_e.pdf
https://www.ird.gov.hk/eng/pdf/esem_er_56me.pdf
Local persons in respect of whom Forms IR56M should be submitted include: -
(a) Consultants, agents, brokers, freelance artists, entertainers, sportsmen, writers, freelance guides, etc. to whom commission, fees or other remuneration paid exceeded a total of $25,000 per annum for the relevant year ended 31 March.
(b) Sub-contractors to whom fees or other remuneration paid exceeded a total of $200,000 per annum for the relevant year ended 31 March.
