Electronic Block Extension Scheme

Full adoption from the year of assessment 2025/26 ^NEW

To keep pace with the global digital transformation in tax administration and information technology, the Department announced in March 2025 the full adoption of electronic Block Extension Scheme (BES) with effect from the year of assessment 2025/26.  Starting from 1 April 2026, tax representatives must submit applications for BES and notifications in respect of their clients’ tax returns electronically through the online Block Extension service provided under the Tax Representative Portal (TRP).

Transitional arrangement

To facilitate a smooth adaptation of tax representatives to the new mode of application for BES, the Department has decided to put in place a transitional arrangement.  Besides the use of online services under the TRP, tax representatives may submit their relevant applications and notifications in a prescribed Excel template together with a signed confirmation letter in PDF format by email in accordance with the requirements specified below.  The application letter should include the following particulars:

• the name, telephone number, business registration number (and branch number if applicable) of the tax representative;
• a confirmation that written authorization from all of the client(s) to act on his / their behalf for the purposes of the Inland Revenue Ordinance has been obtained and upon termination of authorization agreement with any of these client(s), the Inland Revenue Department will be informed about the termination immediately; and
• the responsible person’s signature.

Specified requirements for Profits Tax Return

Specified requirements for Tax Return – Individuals