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  Home >  Tax Information - Individuals/Businesses  >  Tax Representatives' Corner > Filing tips for 2024/25 Profits Tax Return [BIR51, BIR52 & BIR54]

Filing tips for 2024/25 Profits Tax Return [BIR51, BIR52 & BIR54]

Dos

  • Remember to provide the 6-digit industry code of the Hong Kong Standard Industrial Classification Code at Part 4.3 (BIR51) and Part 3.3 (BIR52)

  • Remember to quote the file number printed on the Profits Tax Return if any Supporting Documents are submitted

  • Remember to state the practising certificate number of the certified public accountant (practising) who signed the Auditor’s Report of which the certified copy is filed along the Profits Tax Return.  If the Auditor’s Report does not contain the practicing certificate number of the certified public accountant (practising), please remind your client to request such information from the certified public accountant (practising) concerned or obtain the same from the official website of the Accounting and Financial Reporting Council

  • Download the supplementary forms, if applicable, and complete the required form electronically using the latest version of Adobe Acrobat Reader

  • Make sure the return and supplementary forms are of the same year of assessment

  • If you are required to submit any supplementary forms and you do not choose to submit Profits Tax Return through electronic filing or semi-electronic filing, you have to print and sign a paper Control List for Supplementary Form (IR1477) (containing details of XML files uploaded and QR code) generated by the eTAX services for submission together with the Profits Tax Return

  • Save the completed supplementary forms for your own record

  • Remember to tick the appropriate box at Part 13 (BIR51), Part 12 (BIR52) or Part 9 (BIR54)

  • Delete all inappropriate capacities or fill in the capacity at Part 13 (BIR51), Part 12 (BIR52) or Part 9 (BIR54) before signing the return

Don'ts

  • Don't print blank supplementary forms for completion

  • Don't hand-write on the Control List except the following items in Section 2 (Declaration and Signature) of the Control List:

    • a tick in appropriate box of declaration

    • full name of service provider being engaged, if applicable

    • name and designation of the person signing the Control list

    • signature and date of signing

  • Don't amend any data in the XML file of supplementary forms for submission

  • Don't tick the boxes at Part 9 (BIR51 and BIR52) if no supplementary forms are submitted

  • Don't leave more than one capacity at Part 13 (BIR51) not deleted before signing the return

 

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