Tax Representatives' Corner

2019/20 Profits Tax Return [BIR51, BIR52 & BIR54]

• Major Changes in 2019/20 Profits Tax Return [BIR51 & BIR52]
• Filing tips for 2019/20 Profits Tax Returns [BIR51 & BIR52]

Block Extension Scheme [2019/20]

• Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2019/20 Tax Returns [Extended Due Dates for ‘D’ and ‘M’ Code Returns]
• Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2019/20 Tax Returns [Extended Due Date for 'D' Code Returns]
• Block Extension Letter
• Registration Procedures for Block Extension Scheme
• Forms for Applications for Block Extension
• Lodgement of Applications for Block Extension through the Internet

Completion of Profits Tax Returns and the Supplementary Forms

• Special Points to Note
• Format specifications for Supporting Documents accompanying Profits Tax Return and the Supplementary Form
• FAQ [BIR51 & BIR52]
• FAQ [BIR54]
• FAQ [Supplementary Form]
• Average Exchange Rates of Major Foreign Currencies
• Rates of Depreciation

Useful Information

• Profits Tax Treatment of Leases Where HKFRS 16 Applies
• Profits Tax Return - Fair Value Accounting
• Annual meetings between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants
• Practising Registration of Hong Kong resident as Certified Tax Agent ("註冊稅務師") in the Mainland
• FAQ for Departmental Interpretation and Practice Notes No. 42
• Deduction of Share-based Payments
• FAQ for Share-based Payment Transactions