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  Home >  Tax Information - Individuals/Businesses  >  Tax Representatives' Corner > Filing tips for 2025/26 Profits Tax Return [BIR51, BIR52 & BIR54]

Filing tips for 2025/26 Profits Tax Return [BIR51, BIR52 & BIR54]

Please click here for the tips for electronic filing of Profits Tax return.

Dos for Filing Paper Return

  • Complete the return fully and properly.

  • Follow the requirements specified in the “Notes and Instructions” strictly when completing the returns, and provide the schedules and supporting documents specified thereon (e.g. documents supporting the claim of tax credit).

  • Report Assessable Profits (instead of Net Assessable Profits) required in Item 1.1 (BIR51 and BIR52).

  • Provide the 6-digit industry code of the Hong Kong Standard Industrial Classification (“HSIC”) Code in Item 4.3 (BIR51) or Item 3.3 (BIR52).  The latest version of the HSIC code is maintained by the Census and Statistics Department.

  • Quote the file number printed on the return if any supporting documents are submitted.

  • 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 return in Item 7.1.2 (BIR51).  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.

  • Submit the return together with the audited financial statements bearing the wet-ink signature or a photocopy of the signed accounts duly certified true by a director/principal officer of the company or a certified public accountant.

  • 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 the return through electronic filing or semi-electronic filing, you have to print and sign a paper Control List for Electronic Files for Supplementary Form Uploaded via the Electronic Filing of Profits Tax Return Services under GovHK (Form IR1477) (containing details of XML files uploaded and QR code) generated by the electronic filing of Profits Tax return services under the Business Tax Portal or Tax Representative Portal for submission together with the return.

  • Make sure the return and form IR1477 are signed by the same designated person with wet-ink.

  • Save the completed supplementary forms for your own record.

  • Provide tax data, depreciation allowances claimed and financial data under Parts 10 to 12 (BIR51) or Parts 10 to 11 (BIR52) in Hong Kong dollar instead of foreign currency.

  • 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.

  • Complete Items 2.4.3 and 2.4.4 and submit the information as required in the “Notes and Instructions” in separate sheet if the “Yes” Box is ticked in Item 5.6 (BIR54).

  • If you are eligible for the tax concession proposed under the Inland Revenue (Amendment) (Preferential Tax Regimes for Funds, Family-owned Investment Holding Vehicles and Carried Interest) Bill 2026 (Amendment Bill) and would submit the tax return for the year of assessment 2025/26 on that basis, please: NEW

    • state in the tax computation that the tax return is submitted on the basis proposed under the Amendment Bill;

    • if you are required to file Supplementary Form S15, insert “01/01/1900” for section 1.2(c);

    • if you are required to file Supplementary Form S20—

      • insert the total amount of profits derived from assets that fell within a class specified in Schedule 16C to the Inland Revenue Ordinance and chargeable at concessionary tax rate for sections 4.1 and 4.3; and

      • insert “0” for sections 4.2 and 4.4; and

    • take note that the Amendment Bill is subject to the scrutiny and approval by the Legislative Council and watch out for the latest development upon enactment of the Amendment Bill.

Don’ts for Filing Paper Return

  • Don't print blank supplementary forms for completion.

  • Don’t hand-write on form IR1477 except the following items in Section 2 (Declaration and Signature) of the form:

    • a tick in the appropriate box of declaration

    • full name of service provider being engaged, if applicable

    • name and designation of the person signing the form

    • 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.

  • Don’t submit the paper return, audited financial statements and form IR1477 bearing digital signature, name chop or signature chop only.

The proper filing of Profits Tax returns would facilitate the Department to process the return efficiently, lower the chance of late submission of return due to the rejection of invalid return filed before, as well as reduce the number of enquiries from Assessors on omitted information.

 

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