Profits Tax Matters
Business Tax Portal (BTP) and Tax Representative Portal (TRP) provide the following Profits Tax related online services for Corporations and Businesses (Sole-proprietor should refer to Individual Tax Portal (ITP) for corresponding service):
- Profile
- Tax Position
- Filing of Profits Tax Return
- Objection to Assessment
- Holdover of Provisional Tax
- Request to Amend Assessment
- Make a Request / Reply
- Country-by-Country (“CbC”) Reporting Portal
- Electronic Notices, Documents and Alert Messages
Register / login now to access the online services and enjoy the benefits brought forth by the New Tax Portals.
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In the Profile Section of your BTP account (excluding sole proprietorships), you can:
- Update your correspondence address, and
- Choose to receive electronic notices and documents (for Corporations) or receive eMessages for notices and documents (for Persons Other than Corporations).
Tax Position
Tax Position provides details relating to the filing of Profits Tax returns, issue of Profits Tax assessments, payment of amounts due and tax reserve certificates purchased, if any, for corporations and businesses (records of sole proprietorship are NOT included). The details are based on Inland Revenue Department (IRD)’s record as updated to the previous working day.
| Tax Return | The number of tax returns to be filed is highlighted on the front page and details of such returns are shown on the subsequent page. Links are provided for e-filing of tax returns through BTP or TRP. Besides, records of tax returns filed for the last 5, current and provisional years of assessment are listed. Only tax returns filed under electronic mode through BTP or TRP are available for viewing. |
| Assessment | Details of assessments and related notices issued within the last 3 years (applicable to notices issued on or after 21 July 2025) are available for instant viewing*. Links are provided for payment by electronic means and for requesting an amendment of assessment or holdover of provisional tax. * For partnership, only the precedent partner can view the profit/loss allocation page attached to the notice of assessment. |
| Payment | The number of any tax bills to be paid is highlighted on the front page and details of all outstanding and overpaid bills and those settled bills issued within the last 3 years are shown on the subsequent page. |
| Tax Reserve Certificate Account | Tax Reserve Certificate (“TRC”) Account holders may view details of each electronic TRC purchased, including the date of purchase, principal sum, interest accrued and balance up to the previous business day. Please note that details of TRC purchased in respect of tax held over conditionally in objection cases are not shown in this section. You can contact IRD by e-mail at taxpay@ird.gov.hk for such details. |
Filing of Profits Tax Return
BTP and TRP provide the following three services relating to the electronic filing of Profits Tax return, namely Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return (the Uploading Service), Completion of Profits Tax Return (the Completion Service) and Submission of Profits Tax Return (the Submission Service). Users need to follow the three steps to file the Profits Tax return online:
Step 1: Get ready the data files for supplementary forms, financial statements and tax computation that are required to be attached to the Profits Tax return for uploading and verification via the Uploading Service.
More information on Uploading Service
Step 2: Complete the Profits Tax return using the Completion Service.
More information on Completion Service
Step 3: Submit the Profits Tax return through the Submission Service.
Objection to Assessment
A notice of objection against Profits Tax assessment can be lodged electronically through BTP or TRP.
Holdover of Provisional Tax
An application for holdover of provisional Profits Tax can be submitted electronically through BTP or TRP.
Request to Amend Assessment
You may use the electronic services through BTP or TRP to request an amendment of Profits Tax assessment on other grounds.
Make a Request / Reply - Profits Tax Matters
This is the communication channel between taxpayers and tax representatives and the IRD regarding Profits Tax matters for corporations and businesses (excluding sole proprietorships). Available services include submitting return supplements, making enquiries to assessment or other Profits Tax matters and replying to IRD’s enquiries.
Country-by-Country (“CbC”) Reporting Portal
The reporting entity or the authorized service agent can access the Reporting Entity’s CbC Reporting Account and use the CbC Reporting Portal services.
Electronic Notices, Documents and Alert Messages
Based on your selection of receiving electronic notices, documents, alert messages and notification emails, you will receive:
- electronic notices and documents related to Profits Tax return filing, assessment and tax payment through the Message Box in your BTP account; and/or
- reminders advising you to check your Message Box in your e-mail account.
Electronic notices and alert messages will be retained in the Message Box for 6 years (from the date of issue). Various types of electronic notices and alert messages are listed below:
| Tax Return Filing |
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| Assessment |
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| Tax Payment |
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* These types of e-messages will be issued irrespective of your preference for electronic notices.