Tax Representatives' Corner

2018/19 Profits Tax Return [BIR51, BIR52 & BIR54]

• Major Changes in 2018/19 Profits Tax Return [BIR51, BIR52 & BIR54]

• Filing tips for 2018/19 Profits Tax Returns [BIR51 & BIR52]

Block Extension Scheme (2018/19)

• 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 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