Tax Representatives' Corner

Electronic Block Extension Scheme

• Full Adoption from the Year of Assessment 2025/26 ^NEW

Block Extension Scheme [2025/26]

• Extended Due Date for “M” Code Returns ^NEW
• Extended Due Date for “D” Code Returns
• Block Extension Letter
• Block Extension Scheme for Lodgement of 2025/26 Tax Returns by Tax Representatives

2025/26 Profits Tax Return [BIR51, BIR52 & BIR54]

• Major Changes in 2025/26 Paper Profits Tax Return [BIR51, BIR52 & BIR54]
• Filing tips for 2025/26 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

• 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]
• 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