Electronic Filing of Profits Tax Return

The first phase of mandatory electronic filing of Profits Tax return will take effect from the year of assessment 2025/26 onwards. Please click here for details.

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A further extension of 1 MONTH will be granted by the Department on application if the Profits Tax returns are filed electronically.

Guide to Electronic Filing of Profits Tax Return

Corporations and businesses can file their Profits Tax returns for the years of assessment 2022/23 to 2024/25, and attach the required supplementary forms, financial statements and tax computations electronically through eTAX.

This Guide introduces the service for filing of Profits Tax return through the Internet.

Overview of the Electronic Filing Process
Getting Started with the Electronic Filing Services
Services for Electronic Filing
Frequently Asked Questions and Answers

Overview of the Electronic Filing Process

The Business Tax Portal (BTP) and Tax Representative Portal (TRP) under eTAX provides the following three services relating to the electronic filing of Profits Tax return:

(i)

Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return (the Uploading Service);

(ii)

Completion of Profits Tax Return (the Completion Service); and

(iii)

Submission of Profits Tax Return (the Submission Service).

Follow three steps below to file the Profits Tax return:

Step 1:

Get ready the data files for supplementary forms, financial statements and tax computation that are required to be attached to the Profits Tax return for uploading and verification via the Uploading Service.

Step 2:

Complete the Profits Tax return using the Completion Service.

Step 3:

Submit the Profits Tax return through the Submission Service. You are advised to save or print the Acknowledgement after submission of return for record and reference.

You can access the "Tax Position" service provided by the Business Tax Portal to view the Profits Tax return submitted electronically and save a copy for record purpose. Please click here for more information.

You can access the electronic filing services via the link below:

Electronic Filing of Profits Tax Return

Getting Started with the Electronic Filing Services

Persons in one of the following capacities can access the electronic filing services:

(a)

Access through the BTP by taxpayers

If a BTP Business Account has been registered

BTP Administrators or BTP Authorized Users appointed with "Profits Tax Matters" by a corporation/business can access the Uploading, Completion and Submission Services under the BTP.

If a BTP Business Account has not yet been registered

Any person appointed by the corporation/business can use the Uploading Service to upload supplementary forms and print Control Lists by inputting the Profits Tax File Number and Return Identification Number (RIN), which are printed on the paper Profits Tax return for identification. The Completion and Submission Services cannot be accessed through this approach.
To access the Uploading Service, you should click "View All Services" on the BTP welcome screen and select "Profits Tax Matters" to enter the "Filing of Profits Tax Return" sub-menu. An entrance for "Proceed with RIN" is provided in the Uploading Service.
Each corporation/business has a unique RIN for the return of each year of assessment. If no RIN is printed on the return, please contact us at the telephone number printed on the return during office hours.

(b)

Access through the TRP by tax representatives

TRP Team Leads or Team Members of the TRP Business appointed by the corporation/business as the tax representative to handle "Profits Tax Matters" can access the Uploading and Completion Services for or on behalf of their client.
As long as the Department has the record of appointment of tax representative for Profits Tax matters (irrespective of whether the appointment is made by the client through the BTP), the tax representative can engage the corporation/business as a client in the TRP Business Account for the responsible Team Lead and the Team Member to gain access to the Uploading and Completion Services.

(c)

Access through the TRP by service providers

TRP Team Leads or Team Members of the TRP Business appointed by the corporation/business as the service provider to furnish Profits Tax return can access the Uploading, Completion and Submission Services for or on behalf of their client.
If the appointment is made by the client through the BTP, the service provider can gain access to the Uploading, Completion and Submission Services in respect of the outstanding Profits Tax returns of all in-time years of assessment.
If the appointment is not made by the client through the BTP, the service provider can engage the client in the TRP Business Account through the "Engaged as Service Provider in furnishing return" function under the "Manage Clients" service by inputting the Business Registration Number and Return Identification Number (RIN). After successful engagement, the responsible Team Leads and Team Members can gain access to the Uploading, Completion and Submission Services to handle the designated outstanding Profits Tax return.
To access the Uploading, Completion and Submission Services, you should select the "Profits Tax Matters" from the "Online Services" menu, and then select the "Filing of Profits Tax Return" sub-menu.

Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return

The Uploading Service is for uploading of supplementary forms, financial statements and tax computation (as the case may be) for corporations/businesses. You can assess the Uploading Service via the link below:

Uploading of Supplementary Forms

The supplementary forms to be uploaded must be prepared using the latest version of forms in fillable PDF format and exported to data files in XML format. Please click here for more information.

ALL required supplementary forms (S1 to S22) must be submitted electronically, irrespective of the mode of filing the Profits Tax return.

In case your tax return and Supporting Documents will be submitted in paper form, please print and sign the Control List (with QR code) for the supplementary form uploaded and submit the Control List together with the Profits Tax return. The Control List must be signed by the same person signing the tax return. If the tax return will be submitted under the electronic filing or semi-electronic filing mode, please proceed to the Completion Service and the Submission Service directly without the need to print the Control List. These services will link up the uploaded data files with the same Profits Tax return.

Notes:

Data file(s) for supplementary form(s) will be automatically compressed into one Zip file for transmission use. At any time, only ONE Zip file for supplementary forms would be retained by the system for a tax return.
The Zip file for transmission use will be automatically downloaded to your computer upon successful uploading. This file should be kept for record.
After uploading, in case you are required to upload additional supplementary form(s) or amend/remove the supplementary form(s) embedded in the Zip file already transmitted, full set of form(s) (including form(s) without amendment) must be uploaded again to replace the previous uploaded files.
Each uploading transaction bears a unique Transaction Reference Number (TRN). If the previous uploaded data file(s) for supplementary form(s) is replaced, the printed Control List will become obsolete. A new Control List showing the latest TRN must be printed afresh.

Uploading of Financial Statements and Tax Computation

If you opt for voluntary e-filing of Profits Tax return, the financial statements and tax computation to be uploaded should be prepared in inline eXtensible Business Reporting Language (iXBRL) format and in accordance with the IRD Taxonomy Package, unless exception applies. Please click here for more information.

Notes:

Data files for financial statements and tax computation will be automatically compressed into separate Zip files for transmission use. You should keep record of the automatically downloaded Zip files after successful uploading.
Data files uploaded will be validated. The validation result will be provided within one working day. An alert e-mail about the release of result will be sent to the contact person’s e-mail address which was provided on the screen for uploading files.
You need to return to this service and access the screen for uploading files to check the result. In case the validation checking fails, the uploaded data files for financial statements and tax computation will not be regarded as attached to the Profits Tax return. You can download an error list listing the error messages provided on the same screen. After rectification of the error, you can use the upload function of this service to upload the data files for financial statements and tax computation afresh. Validation checking of the data files will be conducted as above.

Upon access to the Uploading Service, follow the steps below:

Step 1: Read Important Notes
Step 2: Select Action
Step 3: Upload / Delete Data File
Step 4: Acknowledgement
Step 5: Print Control List for Supplementary Form Uploaded (Applicable only if the corresponding Profits Tax return and Supporting Documents will be submitted in paper form)

Note:

If the duly completed Profits Tax return is not submitted to the Department either in paper or electronic form, mere uploading of the data file via the Uploading Service will not be regarded as having complied with the return filing obligation stipulated in the Inland Revenue Ordinance.

You can click here to view Online Demo about the Uploading Service.

Completion of Profits Tax Return

The Completion Service is for completion of Profits Tax returns of corporations/businesses. You are reminded to upload all supplementary forms and Supporting Documents via the Uploading Service before using this service, and then follow the steps below:

Step 1: Read Important Notes
Step 2: Complete Return
Step 3: Add Notes to Filer
Step 4: Save Draft Return for Submission

Notes:

The data files uploaded via the Uploading Service will be shown on the screen at this service. In case the required document(s) is/are not uploaded, you should return to the Uploading Service to finish the uploading before starting the completion of return.
If you need to leave this service before finalizing the draft return, you may save the partially completed draft return by clicking on the "Save" button at the bottom of any page. You can return to this service to retrieve the information saved and continue to complete the return later.
After you have checked that the information shown on the draft return in "Step 4: Save Draft Return for Submission" is in order, please click on the "Save and Proceed to Submission" or "Save for Submission and Quit" button at the bottom to save the draft return. The person who is responsible for submitting the return can then use the Submission Service to retrieve the draft return for verification, signing and submission.

You can click here to view Online Demo about the Completion Service.

Submission of Profits Tax Return

Electronic Filing Mode

Profits Tax return of a corporation/business can be signed and submitted electronically via the Submission Service by a person in one of the following capacities:

(a)

For Profits Tax Return – Corporations (BIR51)

Director
Secretary
Manager
Investment Manager (only applicable to a corporation that is an open-ended fund company)

(b)

For Profits Tax Return – Persons Other Than Corporations (BIR52)

Precedent partner
Proprietor (only if it was changed from a partnership to a sole proprietorship during the basis period for the year of assessment)
Executor of the deceased person
Agent / Manager (only if there is no resident proprietor or partner in Hong Kong)
General partner in the limited partnership fund (“LPF”)
Authorized representative as defined in section 2 of the Limited Partnership Fund Ordinance (Cap. 637)
Investment manager of the LPF
Principal officer of the body of persons

Authorized signer should sign the return using Individual Tax Portal account, personal digital certificate issued by a recognized certification authority or "iAM Smart" account with digital signing function.

Profits Tax return may also be signed and submitted by the service provider for or on behalf of the taxpayer. The service provider must have obtained "Confirmation for Engagement of Service Provider to Furnish Return" (IR1476) from the taxpayer stating that all information contained in the return, any required supplementary forms and the Supporting Documents is correct and complete to the best of the taxpayer’s knowledge and belief. Other than the aforesaid signing methods, the service provider may use an organizational certificate issued by a recognized certification authority.

The draft return must have been prepared using the Completion Service before the return filer uses this service to submit the return, then follow the steps below:

Step 1: Read Important Notes
Step 2: Read Notes by Preparer
Step 3: Select Designation of Filer
Step 4: Sign and Submit
Step 5: Acknowledgement

Semi-electronic Filing Mode

To provide more options, semi-electronic filing mode allows printing of the duly completed Profits Tax return for signing after uploading all required data files and online completion of the tax return as above. Despite that, please note that the semi-electronic filing mode is not applicable to entities of in-scope multinational enterprise groups subject to mandatory electronic filing of Profits Tax returns.

Upon selection of "Semi-electronic Filing Mode" on the "Select Filing Mode" screen of the Submission Service, the person will go through the submission flow as follows:

Step 1: Read Important Notes
Step 2: Read Notes by Preparer
Step 3: Provide Name and Designation of Filer
Step 4: Print Return for Signing

The system will give a unique Transaction Reference Number (TRN) to each printed Profits Tax return. Only the latest printed return will be accepted.

The printed return must be signed by an authorized signer of the capacity mentioned above. The duly signed return must be submitted to the Department to complete the process for submission of Profits Tax return under the semi-electronic filing mode.

Notes:

If any error or omission is found on the information in the simulated return displayed in the "Sign and Submit" (for Electronic Filing Mode) / "Print Return for Signing" (for Semi-electronic Filing Mode) screen, please click on the "Amend" button at the bottom of the simulated return to go to the Completion Service to correct the return information.
For the purpose of filing tax returns under the Inland Revenue Ordinance, either digital signature or password is accepted as an alternative to a hand-written signature. A person who files Profits Tax return by using a digital signature or password will be treated as having signed the return and is accountable for the accuracy of the information submitted.
If any error is discovered after submission of the return, please give a duly signed written notice to the Commissioner of Inland Revenue with particulars including your name, capacity, name of the corporation/business, file number, the relevant year of assessment and details of the amendment or supplement. Please do not use a paper Profits Tax return for this purpose. If you have furnished Profits Tax return in the capacity of a service provider, please notify your client to submit the aforesaid written notice.

You can click here to view Online Demo about the Submission Service.

Frequently Asked Questions and Answers

Click here to read the frequently asked questions and answers about filing of Profits Tax return through the Internet.