FAQs about electronic filing of Profits Tax Return

The following three services relating to the electronic filing of Profits Tax return are provided:

• Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return (for attaching supplementary forms, financial statements and tax computation to the return)
• Completion of Profits Tax Return (for filling in return information)
• Submission of Profits Tax Return (for signing and submission of a return through electronic filing mode or printing of a return for signing and submission through semi-electronic filing mode)

Yes.  Please refer to our eTAX Security Statement.

No.  Only Profits Tax returns for the years of assessment 2022/23 to 2024/25 issued to a corporation/business can be filed electronically.

No.  ALL supplementary forms (S1 to S22) must be submitted electronically.

Yes.  After uploading the required supplementary forms via the “Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return” service, you can print and sign the Control List (with QR code) for supplementary form uploaded via the same service and submit with the return and Supporting Documents in paper form together.  The Control List must be signed by the same person signing the tax return.

Only one Control List comprising of all supplementary forms uploaded should be submitted together with the return.

You are advised to upload the required supplementary forms, financial statements and tax computation through the “Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return” service first.

If you upload the required supplementary forms, financial statements and tax computation after completing and saving a draft return, you have to refresh the “Supplementary Forms and Supporting Documents to Profits Tax Return” screen of the “Completion of Profits Tax Return” service and save the draft return again for submission.

Uploading of supplementary forms, financial statements and tax computation would not be allowed once the Profits Tax return is submitted.

You can replace or remove the supplementary forms previously uploaded or add new ones only if the Profits Tax return is yet to be submitted. 

You need to upload the new or amended supplementary forms with the other valid forms, and upload them to replace all previous uploaded forms.  Should you need to remove a particular supplementary form, you should upload the other valid forms again to replace all previous uploaded forms.

For situation where the Profits Tax return has already been submitted, please refer to Q24.

You can access the “Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return” service and select “Print Control List for Supplementary Form Uploaded” to print the Control List afresh.

The validation result, which focuses on schema and business rules, will be provided within one working day.  An alert e-mail about the release of result will be sent to the e-mail address of the contact person provided in the course of uploading.  You can access the “Upload files for Supporting Documents to Profits Tax Return” screen of the “Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return” service to check the validation result.  

You can replace the financial statements and tax computation previously uploaded only if the Profits Tax return is yet to be submitted.  You need to upload the amended financial statements and tax computation separately in one single transaction to replace the previous files. 

For situation where the Profits Tax return has already been submitted, please refer to Q24.

Uploaded files not submitted with Profits Tax return would be purged by mid of the nearest March following the uploading.  Data files may need to be prepared afresh for submission after the purge.

Yes.  You can click on the [Save] button during the completion of Profits Tax return process.  

To file the Profits Tax return electronically, the return filer must be a Business Tax Portal (BTP) Administrator or BTP authorized user assigned to handle “Profits Tax Matters” and in one of the following capacities of the corporation or business:

For Profits Tax Return – Corporations (BIR51)

• Director
• Secretary
• Manager
• Investment Manager (only applicable to a corporation that is an open-ended fund company)

For Profits Tax Return – Persons Other Than Corporations (BIR52)

• Precedent partner 
• Proprietor (only if the business was changed from a partnership to a sole proprietorship during the basis period for the year of assessment)
• Executor of the deceased person
• Agent / Manager (only if there is no resident proprietor or partner in Hong Kong)
• General partner in the limited partnership fund (LPF)
• Authorized representative as defined in section 2 of the Limited Partnership Fund Ordinance (Cap. 637)
• Investment manager of the LPF
• Principal officer of the body of persons

Profits Tax return may also be signed and submitted by the service provider for or on behalf of the taxpayer through Tax Representative Portal (TRP). The service provider must have obtained "Confirmation for Engagement of Service Provider to Furnish Return" (IR1476) from the taxpayer stating that all information contained in the return, any required supplementary forms and the Supporting Documents is correct and complete to the best of the taxpayer’s knowledge and belief. 

Uploading of “Confirmation for Engagement of Service Provider to Furnish Return” (IR1476) is not required.  Despite that, you must keep the duly signed form IR1476 for submission upon request. 

Yes.  You can select semi-electronic filing mode under “Submission of Profits Tax Return” service and print the return with QR code and Transaction Reference Number (TRN).  The system will give a unique TRN to each printed Profits Tax return.  Only the latest printed return will be accepted.

The return filer who is in one of the capacities specified in Q14 will need to use his eTAX – Individual Taxpayer Portal Account, recognized personal digital certificate or “iAM Smart” account with digital signing function to sign the return.  If the return filer is engaged by the taxpayer to be a service provider to furnish the Profits Tax return, he can use a recognized organizational digital certificate to sign the return for or on behalf of the taxpayer as an alternative to the above-mentioned authentication means.

For return information other than supplementary forms, financial statements and tax computation, you can use the “Completion of Profits Tax Return” service to retrieve the draft return saved and go to the relevant parts to make amendments.  After amendment, please proceed to “Step 4 – Save Draft Return for Submission” to verify the information on the draft return.  If all the information is in order, please click on the [Save for Submission and Quit] or [Save and Proceed to Submission] button to save the draft return for submission.

If you find the error when you are using the “Submission of Profits Tax Return” service, please click on the [Amend] button at the bottom of the simulated return to go to the “Completion of Profits Tax Return” service to follow the above steps correct the return information.

For amendment of information in supplementary forms, financial statements and tax computation, please refer to Q8 and Q11.

An acknowledgement bearing a Transaction Reference Number will be shown on your computer screen immediately after you have successfully filed the Profits Tax return through the Internet.

If you require the Inland Revenue Department to inform any other person about the acknowledgement of your submission of the Profits Tax return, please provide his email address in the step of “Sign and Submit” of the “Submission of Profits Tax Return” service. Being authorized by you, the Department will send an acknowledgement email to the designated e-mail address under e_alert@ird.gov.hk simultaneously with the acknowledgement given to you. If you are engaged by your client to be a service provider to furnish the Profits Tax return for or on his behalf, you are recommended to notify your client about the electronic submission of return through this channel.

The return template of the “Completion of Profits Tax Return” service will be updated if the return information required is changed. Normally, the update will take place on April 1st of each year. Partially completed return saved prior to the annual update will no longer be kept.

“Check Sums” are derived from the data files.

Check Sums of the respective files containing supplementary forms, financial statements and tax computation are shown:

• on the acknowledgment displayed in the “Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return” service after successful uploading of the file(s)
• on the “Supplementary Forms and Supporting Documents to Profits Tax Return” screen of the “Completion of Profits Tax Return” service
• within the part of “Details of the Electronic File(s) Uploaded” on the draft return in the “Completion of Profits Tax Return” service
• within the part of “Details of the Electronic File(s) Uploaded” on the simulated return in the “Submission of Profits Tax Return” service

Check Sums of the return are shown:

• on the draft return in the “Completion of Profits Tax Return” service
• on the simulated return in the “Submission of Profits Tax Return” service
• on the acknowledgement displayed in the “Submission of Profits Tax Return” service immediately after submission of the return

The details of supplementary forms, including

• file name and Check Sum of the Zip file for transmission;
• Check Sum of each embedded supplementary forms; and
• the transaction reference number shown on the acknowledgement displayed in the “Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return” service after successful uploading

are listed in the Control List.  You can compare these values to ascertain the accuracy.  If any discrepancy is spotted, you have to check if new file has been uploaded and print a new Control List through the “Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return” service accordingly.

The details of supplementary forms, financial statements and tax computation, including 

• file names and Check Sums of the Zip files for transmission; and
• Check Sum of each embedded supplementary forms

are listed in the draft return.  You and the return preparer can compare these values to ascertain the accuracy.  If any discrepancy is spotted, you have to check if new Zip files have been uploaded and refresh the “Supplementary Forms and Supporting Documents to Profits Tax Return” screen through the “Completion of Profits Tax Return” service accordingly.

For return data other than supplementary forms, financial statements and tax computation, a Check Sum is shown on the draft return in the “Completion of Profits Tax Return” service, the simulated return in the “Submission of Profits Tax Return” service and the acknowledgement of submission of the return.  It is derived from the information entered in the return.  If the content of the draft return is the same as the return submitted, the Check Sums shown on the draft return, simulated return and the acknowledgement should be the same.  Therefore, you and the return preparer can compare the values of the Check Sums to ascertain whether the same return data were submitted.

Please give a duly signed written notice to the Commissioner of Inland Revenue with particulars including your name, capacity, name of the corporation/business, file number, the relevant year of assessment and details of the amendment or supplement.   You should not use the 4-page paper Profits Tax return for this purpose.  In case you are engaged by your client to be a service provider to furnish the Profits Tax return for or on his behalf, please notify your client to submit the aforesaid written notice.

If you choose to file the Profits Tax Return electronically, you can apply for an additional extension of 1 month for submission of the return.  For example, the Profits Tax Returns for the year of assessment 2024/25 to be issued on 1 April 2025 would have the Internet filing extended due date upon application as follows:

Not under the Block Extension Scheme (cases without tax representatives)

Under the Block Extension Scheme (cases with tax representatives)