Tax Representatives' Corner

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

• Major Changes in 2024/25 Paper Profits Tax Return [BIR51, BIR52 & BIR54]
• Filing tips for 2024/25 Profits Tax Return [BIR51, BIR52 & BIR54]

Block Extension Scheme [2024/25]

• Further Extended Due Date for ‘M’ Code Returns (to 15 December 2025)
• Extended Due Date for ‘M’ Code Returns (to 2 December 2025)
• Extended Due Date for ‘D’ Code Returns (to 29 August 2025)
• 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 Supplementary Forms

• Special Points to Note
• Format specifications for Supporting Documents accompanying Profits Tax Return and Control List (IR1477)
• Printing Templates for Profits Tax Returns [BIR51 & BIR52]
• FAQ [BIR51 & BIR52]
• FAQ [BIR54]
• FAQ [Supplementary Form]
• Average Exchange Rates of Major Foreign Currencies
• Rates of Depreciation

Useful Information

• Specimen of 2024/25 Paper Profits Tax Return [BIR51, BIR52 & BIR54]
• IRD Taxonomy illustrated in Excel [2024 Edition]
• 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
• Deduction of Share-based Payments
• FAQ for Share-based Payment Transactions