Read Terms and Conditions

Please read carefully the following Terms and Conditions.

    Inland Revenue Department
    Terms and Conditions for Use of the CbC Reporting Portal
  1. The Inland Revenue Department (“IRD”) shall provide services under the Country-by-Country (“CbC”) Reporting Portal (the “Portal Services”) to facilitate Reporting Entities to fulfill their obligations under Part 9A of the Inland Revenue Ordinance (Cap 112) (“IRO”). The use of the Portal Services shall at all times be governed by these terms and conditions (“Terms and Conditions”). A Reporting Entity which has successfully registered with IRD for using the Portal Services is hereinafter referred to as "RE".
    2. Registration
  2. RE has to register an account, hereinafter referred to as the "CbC Reporting Account", under the CbC Reporting Portal before it can use the Portal Services.
  3. RE may authorize the following persons to register and operate the RE's CbC Reporting Account:
    1. service provider (“SP”) engaged to carry out, for or on behalf of the RE, the obligations to submit notifications and/or furnish returns; or
    2. in relation to a RE that is not a corporation, the person who acts for the non-corporate RE or is responsible for the management of the non-corporate RE (“PRM”).
    In these situations, the RE should inform IRD of such authorization by submitting an Authorization Form for Registration / Operation of CbC Reporting Account (Form IR1465).
  4. RE, SP and PRM that have registered and subscribed to use the Portal Services are hereinafter collectively referred to as “Subscribing Organisations”.
  5. For identification purpose, IRD will allot a CbC Identification Number (“CbC ID Number”) to the RE.
    6. Authorization
  6. RE acknowledges and agrees that SP and/or PRM who is/are authorized to operate its CbC Reporting Account may use all the functions available in the account including filing Country-by-Country Return (“CbC Return”), submitting notifications, receiving message from IRD, sending message to IRD and updating the account profile of the RE.
  7. RE, SP and PRM acknowledge that the agreements among themselves on using the Portal Services are entirely their business arrangement and in no circumstances shall IRD or its officers be held liable for any dispute arising therefrom.
  8. The Subscribing Organisations should designate and appoint responsible person(s) within their organisation (“Authorized Persons”) to operate the RE’s CbC Reporting Account and use the Portal Services. Authorized Persons should be holders of e-Cert (Organisational) with AEOI Functions (“Specified Digital Certificate”) of the Subscribing Organisations for which they represent. The Subscribing Organisations warrant that the Authorized Persons who hold the Specified Digital Certificate of the Subscribing Organisations are duly authorized to represent the Subscribing Organisations to use the Portal Services. The Subscribing Organisations acknowledge and accept that they are responsible for the actions and omissions of the Authorized Persons representing them.
  9. Any access to the Portal Services using Specified Digital Certificates of the Subscribing Organisation shall be deemed the use of the Portal Services by the Subscribing Organisation concerned, unless the Subscribing Organisation can adduce evidence to prove the contrary.
  10. If SP / PRM has obtained authorization from REs to operate their CbC Reporting Accounts, the SP / PRM may apply for a Lead Operator Reference Number (“LORN”) for accessing the CbC Reporting Accounts of all such REs through a single login. To apply for a LORN, the SP or PRM is required to submit to IRD an Application for Lead Operator Reference Number to register/operate CbC Reporting Accounts (Form IR1466). IRD will issue a LORN to the SP or PRM, as appropriate.
    11. Availability of Services
  11. IRD will try to ensure that the Portal Services are available twenty four hours a day, seven days a week except for the system maintenance period. If the Portal Services are interrupted, IRD will restore them as soon as possible. However, access to the Portal Services may be suspended without notice.
  12. The Subscribing Organisations acknowledge that the Portal Services may be subject to updates, modifications and improvements from time to time.
  13. IRD reserves the right to deny access to the Portal Services where it is considered necessary to protect the system safety and integrity.
  14. The Subscribing Organisations acknowledge that in the circumstance where they cannot gain access to the Portal Services for whatever reasons, the Subscribing Organisations are not relieved of any of their obligations under the IRO.
  15. If a RE ceased business, all right of access to the CbC Reporting Account will be terminated.
    16. Obligations of the Subscribing Organisations
  16. The Subscribing Organisations and Authorized Persons agree to be bound by these Terms and Conditions, and further agree to conform to the procedures and instructions which are applicable to the use of the Portal Services as set out in IRD’s various relevant documents and forms including but not limited to these Terms and Conditions and the User Guides on the CbC Reporting Portal Services.
  17. The Subscribing Organisations undertake to provide true and accurate information about themselves as required in the registration for using the Portal Services, and should ensure the accuracy of the data (including the profile data and the details of SP and PRM) kept in the CbC Reporting Account. IRD shall not be responsible/liable for any inaccuracy, mistake or false information so kept and/or submitted by the Subscribing Organisations or Authorized Persons.
  18. The Subscribing Organisations and Authorized Persons must always keep the CbC ID Number, LORN, Specified Digital Certificate and password safe and secret and must not disclose such information to any other person(s) under any circumstances.
    19. Notices and Messages issued by IRD
  19. A message box will be set up for the RE in its CbC Reporting Account. The RE, the SP and PRM can view the contents of the message box after logging in the CbC Reporting Account of the RE.
  20. The Portal Services include the issue of notices (e.g. notice to furnish CbC Return) and messages by IRD in the form of electronic records to the RE through the CbC Reporting Portal. These notices and messages are hereinafter referred to as “the Electronic Notices”. RE, SP and PRM agree to designate the CbC Reporting Portal as the information system for the purposes of receiving the Electronic Notices.
  21. When an Electronic Notice is sent to the message box of the RE’s CbC Reporting Account, an alert message may be issued by email to the email addresses of the contact persons of the RE, SP and PRM as provided in the profile of the RE’s CbC Reporting Account, notifying them the receipt of the Electronic Notice in the CbC Reporting Account message box. In this connection, the RE, SP and PRM must ensure the correctness of the email addresses of all contact persons in the profile of the RE’s CbC Reporting Account.
  22. The Subscribing Organisations acknowledge that it is their primary responsibility to take timely actions as required under the IRO and as stated in the Electronic Notices. Any default or failure on their part to access the Electronic Notices through the CbC Reporting Portal shall not constitute a defence for failing to take such timely actions in regard to the Electronic Notices.
    23. Submission of Data File and Filing of CbC Return
  23. The Subscribing Organisations may use their own software (“Self-developed Software”) to prepare data file for reporting the required information of Country-by-Country Report to IRD.
  24. If the Subscribing Organisations use Self-developed Software for preparing data file to report the required information, they must:
    1. ensure that the data file generated by the Self-developed Software would conform to the requirements as stated in the most updated version of the Country-by-Country Return XML Schema (“the Return XML Schema”) issued by IRD; and
    2. obtain IRD’s consent by submitting a test data file for validation via the CbC Reporting Portal before deploying the Self-developed Software for formal use.
  25. Data file must be encrypted before uploading to the CbC Reporting Portal. The Subscribing Organisations should use the tool provided by IRD (“Encryption Tool”) under the CbC Reporting Portal to encrypt date file.
  26. The Subscribing Organisations must use the functions provided under the CbC Reporting Portal and follow the prescribed steps to upload data file containing the required information of Country-by-Country Report. The Subscribing Organisations acknowledge that the CbC Reporting Portal may reject data file which does not exactly conform to the requirements of the Return XML Schema, or has not been properly encrypted.
  27. The Subscribing Organisations are responsible for the safe-keeping and back-up of data file. The Subscribing Organisations acknowledge that all data files submitted to the IRD cannot be subsequently downloaded or retrieved through the CbC Reporting Portal. IRD has no obligation to provide any copy of the uploaded data files to the Subscribing Organisations or Authorized Persons.
  28. Non-Corporate RE is not allowed to use the Portal Services for:
    1. filing notification of RE;
    2. filing CbC Return; and
    3. correcting information of Country-by-Country Report after filing CbC Return.
  29. Regarding the use of ISO country list and currency code list in the CbC Reporting Portal and the Return XML Schema, the use of the list of territories does not imply the expression by IRD of any opinion whatsoever concerning the legal status of the territories listed. Their contents are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
    30. Intellectual Property Rights
  30. The use of the Portal Services is subject to the provisions in IRD’s Copyright Notice.

    The Subscribing Organisations and Authorized Persons acknowledge and agree that all rights, title and interest in and relating to the CbC Reporting Portal and all related intellectual property rights belong to the Government of the Hong Kong Special Administrative Region. No right, title or interest other than the right to access the Portal Services subject to the Terms and Conditions is assigned or transferred to the Subscribing Organisations and the Authorized Persons.

    No part or parts of the CbC Reporting Portal may be reproduced, distributed, republished, broadcast, transmitted, adapted, modified or otherwise commercially exploited in any manner or by any means or stored in an information system without IRD's prior written permission.

    The Subscribing Organisations and the Authorized Persons shall not (and shall not allow any third party to) copy, modify, create a derivative work of, or otherwise to discover any source code, sell, assign, sub-license or otherwise transfer any right in the software tools in the CbC Reporting Portal.

    31. The Privacy Policy
  31. IRD is committed to protecting the privacy and confidentiality of the information submitted by the Subscribing Organisations. IRD will ensure that all personal data submitted through and stored in the CbC Reporting Portal are handled in strict adherence to the relevant provisions of the Personal Data (Privacy) Ordinance (Cap. 486). Please refer to the IRD's Privacy Policy and CbC Reporting Portal Security Statement for further details.
  32. The Subscribing Organisations acknowledge that the information provided in the profile of the CbC Reporting Account, notifications, returns and data files may be used or retained by IRD even after the suspension or termination of that account.
    33. Virus Protection
  33. IRD will make every effort to check and test the CbC Reporting Portal for viruses at every stage of production. The Subscribing Organisations and Authorized Persons must make sure that the way they use the CbC Reporting Portal does not expose the Subscribing Organisations and Authorized Persons to the risk of viruses, malicious computer code or other forms of interference which can damage their computer systems. IRD is not responsible for any loss, disruption or damage to the data or computer system that might happen when using the CbC Reporting Portal.
    34. Computer Related Offences
  34. When using the CbC Reporting Portal, the Subscribing Organisations and Authorized Persons must not:
    1. introduce viruses, Trojan horses, worms, logic bombs or any other malicious codes;
    2. attack the CbC Reporting Portal in any way.
    IRD will report any attacks or attempts to gain unauthorized access to the CbC Reporting Portal to the relevant law enforcement authorities.
    35. Liability
  35. Whilst IRD will make every effort to protect the integrity and security of the CbC Reporting Portal, IRD does not warrant and hereby disclaims any express or implied warranty that the contents available through the CbC Reporting Portal or any functions associated therewith will be uninterrupted or error-free, or that the Portal is and will be free of all viruses and/or other harmful elements. IRD will not be liable for any disruption or failure to make the system available.
  36. IRD will not be responsible or held accountable in any way for any damage, or loss whatsoever, arising directly or indirectly from any errors or omissions in the transmission of the contents, or as a result (direct or indirect) of, or in connection with your use of the Portal Services or reliance on any information, materials, tools, online services provided in the CbC Reporting Portal regardless of the form of action.
    37. Modifications of the Terms and Conditions
  37. IRD may revise the Terms and Conditions as and when necessary. IRD may withdraw or add services and features or change the way in which the Subscribing Organisations or Authorized Persons may access the Portal Services without prior notice although IRD shall try to give the Subscribing Organisations and Authorized Persons notice of any changes.
  38. Updated version of the Terms and Conditions will be displayed when the Authorized Persons log into the CbC Reporting Portal and the Authorized Persons must read the Terms and Conditions. By clicking the checkbox against “I, ……, have read and agree to the terms and conditions stated above” in the CbC Reporting Portal, the Authorized Persons representing the Subscribing Organisations agree to be bound by the Terms and Conditions. The use or continued use of the Portal Services shall also constitute the acceptance of the Terms and Conditions.
    39. Governing Law
  39. The Terms and Conditions shall be governed and construed in accordance with the laws of the Hong Kong Special Administrative Region.