Submission of Profits Tax Return

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“Submission of Profits Tax Return” electronic service (the Submission Service) allows users to sign and submit the duly completed Profits Tax return (completed via “Completion of Profits Tax Return” service) together with data files (uploaded via “Uploading of Data Files for Supplementary Forms and Supporting Documents to Profits Tax Return” service) online.  The Submission Service also provides another option i.e. semi-electronic filing mode for preparing the Profits Tax return online and printing a simplified Profits Tax return for signing and submission.

Profits Tax return that is suitable for electronic filing

You can file the “Profits Tax Return – Corporations” and “Profits Tax Return - Persons Other Than Corporations” 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, financial statements in PDF format would only be accepted where the 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.

Submission in Electronic Filing Mode

Profits Tax return of a corporation/business can be signed and submitted electronically via the Submission Service by a person in one of the following capacities:

For Profits Tax Return – Corporations

  • 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

  • Precedent partner
  • Proprietor (only if it 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

Authorized signer should sign the tax return using eTAX - Individual Tax Portal (ITP) Account, personal digital certificate issued by a recognized certification authority or “iAM Smart” account with digital signing function.

Profits Tax return may also be signed and submitted by the service provider for or on behalf of the taxpayer.  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. Other than the aforesaid signing methods, the service provider may use an organizational certificate issued by a recognized certification authority. 

Submission in Semi-electronic Filing Mode

As an alternative to signing the tax return online, after uploading data files and completing the Profits Tax return, you can print the tax return for signature and submission in paper form under the semi-electronic filing mode. The printed tax return must be signed by an authorized signer.

To use the Submission Service

The Submission Service is grouped under “Profits Tax Matters” in the Online Services Menu and “Filing of Profits Tax Return” in the sub-menu.  In case you are the authorized signer stated above, you can enter the Submission 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 the Team Member of the TRP business engaged as 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 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 Submission Service to handle the designated Profits Tax return of the relevant taxpayer.
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Last revision date: July 2025