Completion of Profits Tax Return

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“Completion of Profits Tax Return” electronic service (the Completion Service) allows users to fill in the information required in the “Profits Tax return – Corporations” and “Profits Tax return – Persons Other than Corporations” online and provides the information of data files uploaded through “Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return” service to be attached to the tax return.

Profits Tax return that is suitable for electronic filing

You can file the “Profits Tax Return – Corporations” (BIR51) and “Profits Tax Return - Persons Other Than Corporations” (BIR52) for the years of assessment 2022/23 to 2024/25, and attach the required supplementary forms, financial statements and tax computation* electronically.

The above criteria specified by the Commissioner of Inland Revenue were published in Government Gazette.

*The data files for the supplementary forms must be in XML format, while the data files for financial statements prepared in accordance with full Hong Kong Financial Reporting Standards / Hong Kong Financial Reporting Standard for Private Entities / Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard must be in inline eXtensible Business Reporting Language (iXBRL) format and in accordance with the IRD Taxonomy Package. In other cases, uploading financial statements in PDF format would be only accepted where financial statements are prepared in accounting standards other than the above. In any event, the data files for tax computations must be in iXBRL format and in accordance with the IRD Taxonomy Package.

To use the Completion Service

The Completion Service is grouped under “Profits Tax Matters” in the Online Services Menu and “Filing of Profits Tax Return” in the sub-menu. You can enter the Completion Service if you are:

(1)

The BTP Administrator or the BTP Authorized User assigned with "Profits Tax Matters" by the taxpayer who is required to file the Profits Tax return (the relevant taxpayer).

(2)

The responsible TRP Team Lead or Team Member of the TRP business appointed as the tax representative to handle “Profits Tax Matters” or the service provider to furnish Profits Tax return by the relevant taxpayer through the BTP Business Account.

If the relevant taxpayer has not registered a BTP Business Account but the Inland Revenue Department has the record of appointment of tax representative for Profits Tax Matters, the tax representative can engage the relevant taxpayer as a client in the TRP Business Account for the responsible Team Lead and the Team Member to gain access to the Completion Service.
If the relevant taxpayer has not registered a BTP Business Account but engaged a service provider to furnish Profits Tax return, the Team Lead or the BTP Administrator of the service provider can use Return Identification Number (RIN) printed on the Profits tax return to engage the client in the TRP Business Account through the function “Manage Clients” and “Engaged as Service Provider in furnishing return” under it. After successful engagement, the responsible Team Lead and the Team Member can gain access to the Completion Service to handle the designated Profits Tax return of the relevant taxpayer.

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Last revision date: July 2025