Tax Representatives' Corner

2018/19 Profits Tax Returns and Supplementary Forms

• Specimen of 2018/19 Profits Tax Returns and Supplementary Forms
  • Profits Tax Return - Corporations (BIR51)
  • Profits Tax Return - Persons Other Than Corporations (BIR52)
  • Profits Tax Return - In Respect Of Non-Resident Persons (BIR54)
  • Supplementary Form S1 - Person electing for two-tiered profits tax rates
  • Supplementary Form S2 - Transfer pricing
  • Supplementary Form S3 - Expenditure on research & development
  • Supplementary Form S4 - Expenditure on energy efficient building installation
  • Supplementary Form S5 - Ship-owner
  • Supplementary Form S6 - Professional reinsurer
  • Supplementary Form S7 - Authorized captive insurer
  • Supplementary Form S8 - Qualifying corporate treasury centre
  • Supplementary Form S9 - Qualifying aircraft lessor
  • Supplementary Form S10 - Qualifying aircraft leasing manager
    

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

2017/18 Profits Tax Return [BIR51, BIR52 & BIR54]

• Major Changes in 2017/18 Profits Tax Return [BIR51, BIR52 & BIR54]

Block Extension Scheme (2017/18)

• 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

• Special Points to Note

• Format specifications for Supporting Documents accompanying Profits Tax Return

• FAQ [BIR51 & BIR52]

• FAQ [BIR54]

• 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