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Tax Representatives' Corner
Electronic Block Extension Scheme NEW
Block Extension Scheme [2025/26]
- Block Extension Letter
- Block Extension Scheme for Lodgement of 2025/26 Tax Returns by Tax Representatives
2025/26 Profits Tax Return [BIR51, BIR52 & BIR54] and Notice to File Profits Tax Return / IRD Taxonomy illustrated in Excel [2025 Edition]
- Specimen of 2025/26 Paper Profits Tax Return [BIR51, BIR52 & BIR54] and Paper Notice to File Profits Tax Return
- IRD Taxonomy illustrated in Excel and related materials [2025 Edition]
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]
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
- 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