What's New

The webpage on global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups has been updated in relation to the Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025 and to provide guidance on requirements for the first phase of mandatory electronic filing of profits tax returns.

Taxpayers may activate and login eTAX account with "iAM Smart" directly without inputting TIN and password. "iAM Smart+" users may sign and submit tax return online with digital signing function easily. For details of "iAM Smart", please visit the "iAM Smart" thematic website：www.iamsmart.gov.hk

Businesses and Tax Representatives can register their dedicated BTP and TRP accounts now. More details can be found on the IRD’s dedicated webpage at www.ird.gov.hk/eng/tax/bus_taxportal.htm.

The Department today (1 April) launched the new versions and enhanced features of electronic filing of profits tax return services, IRD Taxonomy Package and IRD iXBRL Data Preparation Tools where all corporations and businesses can e-file their profits tax returns for the years of assessment 2022/23 to 2024/25 together with supporting documents through eTAX on a voluntary basis. Taxpayers are encouraged to participate in voluntary e-filing of profits tax returns. More details can be found on the IRD’s dedicated web pages at www.ird.gov.hk/e_epf and www.ird.gov.hk/e_ixbrl respectively.