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

BIR51, BIR52 or BIR54 must be submitted together with the Control List for Supplementary Form Uploaded (IR1477) (if applicable) to the Department.

The following Items are added/amended in the paper Profits Tax Returns this year: 

• Item 7.1.1 of BIR51 is added to indicate whether the taxpayer’s account is audited by a Hong Kong practice unit. If applicable, Item 7.1.2 must be completed.
• Item 7.1.2 of BIR51 is added to state the practising certificate number of the certified public accountant (practising) who signed the Auditor’s Report of which the certified copy is filed along the Profits Tax Return.  If the Auditor’s Report does not contain the practising certificate number of the certified public accountant (practising), please request such information from the certified public accountant (practising) concerned or obtain the same from the official website of the Accounting and Financial Reporting Council.
• Item 9.1 to 9.22 of BIR51 and Item 9.1 to 9.10 of BIR52 are amended to indicate the relevant supplementary forms (S1 to S22 for BIR51 or S1 to S5, S15 and S19 to S22 for BIR52) uploaded via the existing eTAX or the e-filing services under the new Business Tax Portal or Tax Representative Portal after their launch.
• Item 10.21 of BIR51 and Item 10.20 of BIR52 are added to state the amount of deduction claimed for leased premises reinstatement costs.