AEOI Portal is a system designated by the Commissioner under Part 8A of the Inland Revenue Ordinance (Cap. 112) ("the Ordinance") for Financial Institutions to submit notifications and Financial Account Information Return ("the Return") to the Inland Revenue Department ("the Department").
Opening of AEOI Account
The individual authorized to open an AEOI Account for the Financial Institution to access the services in this Portal has to:
- provide the Financial Institution's Business Registration Number; and
- use his/her e-Cert (Organisational) with AEOI Functions for authentication.
Preparation of Data Files
The Financial Account Information Return has to be submitted in the form of an electronic record which contains the required information arranged in a form specified by the Board of Inland Revenue.
The required information should be stored in data files in accordance with the data specifications issued by the Department. Data files may be prepared by using self-developed software. Before the self-developed software is implemented, prior consent has to be obtained from the Department by submitting test data file for validation.
The Data Preparation Tool developed by the Department may also be used for preparing data files.
Encryption of Data Files
Data files have to be encrypted with an Encryption Tool provided by the Department before uploading to this Portal. The Encryption Tool can be downloaded here.
