FAQs about Business Tax Portal (BTP)

The Business Tax Portal (BTP) is an electronic platform provided by the Inland Revenue Department (IRD) to assist the Registered Entities to fulfill their tax-related obligations under applicable laws, comprising the Inland Revenue Ordinance (Cap. 112) (IRO), Stamp Duty Ordinance (Cap. 117), Tax Reserve Certificates Ordinance (Cap. 289), and Business Registration Ordinance (Cap. 310) (as applicable) (collectively referred to as “the Ordinances”).

The BTP is part of the eTAX System, which is the electronic platform provided by the IRD that integrates online services for both individual and business taxpayers.  The eTAX System allows users to access and manage their tax-related matters electronically through the Government’s GovHK system.

More details can be found on the IRD’s dedicated webpage at www.ird.gov.hk/eng/tax/bus_taxportal.htm.

The Responsible Person of the Business needs to first open a BTP Business Account, then appoint BTP Administrator(s), who are responsible for managing the BTP Business Account and in turn appoint other BTP Administrator(s) and BTP Authorized User(s) for the Business.  Only those BTP Administrator(s) and BTP Authorized User(s) appointed by the Business can handle tax and/or business matters of the Business under BTP.

Only the Responsible Person (RP) of the Business can register for a BTP Business Account under which he can appoint BTP Administrator to manage the BTP Business Account of the Business.

Depending on the legal form or arrangement of the Registered Entity, the RP must be a Natural Person in one of the following capacities:

No, a Business Taxpayer can register only one account with the BTP.  Each Business Registration Number (BRN) can link up with one BTP Business Account only.

Each BTP Business Account can have no more than five BTP Administrators while the number of BTP Authorized Users is unlimited.

BTP Administrator is given right to manage the BTP Business Account and can access all online services available under BTP while BTP Authorized Users' right of access to the online services is assigned by the BTP Administrators.

You can refer to the online demo.

With a BTP User Account, you can access the online services available under BTP.  You need to first register for your own dedicated BTP User Account and add the Business to the serving business list kept under your account profile, then has the Business appointed you as its BTP Administrator or BTP Authorized User.  Access to the BTP Services shall not take effect until the BTP User Account registration is complete and you are appointed as a BTP Administrator or BTP Authorized User for the Business.

Before registering for your BTP User Account, you must possess an Individual Tax Portal (ITP) Account. Please note that the Username and Password of your BTP User Account must be different from those of your ITP Account which handles your own individual tax affairs. Before the launch of ITP, you must possess an account with the existing eTAX for authentication.

An ITP Account is also the eTAX Account.  If you already have an eTAX Account, you do not need to open an ITP Account.

For more details on opening an eTAX Account, please visit the GovHK website at www.gov.hk/en/residents/taxes/etax/index.htm.

With a TRP User Account, you can view the client´s tax information and access the online services available under TRP.

You need to first register for your own dedicated TRP User Account first and add the Service Agent you represented to the serving business list kept under your account profile, then has the Service Agent appointed you as its TRP Team Lead or TRP Team Member.  Access to the TRP Services shall not take effect until the TRP User Account registration is complete and you are appointed as a TRP Team Lead or TRP Team Member for the Service Agent.

TRP User Account is also the BTP User Account.  If the individual has already been a BTP User Account holder, he/she can directly log in TRP by BTP authentication means and need NOT do the registration.

You can refer to the online demo.

No, each person can register only one user account with the BTP or TRP.

The BTP Username you choose cannot be changed afterward and will be used to appoint you as BTP Administrator or BTP Authorized User, please select your BTP Username carefully.

Only BTP Administrator of a registered BTP Business is given the right to use the “Manage BTP Administrator / Authorized User” function.

If you are a BTP Administrator of a registered BTP Business, click “Manage BTP Business Account” on the Online Services Menu and then select “Manage BTP Administrator / Authorized User”.  Click “Add BTP Administrator”.  Enter the Username of the to-be-appointed BTP Administrator’s BTP User Account and click “Search”.  Select the BTP Administrator’s designation from the drop-down list.  Finally, click “Confirm” to proceed if the information entered is correct.

Please note that each BTP Business Account can have up to five BTP Administrators.

To enable the appointment, the BTP Administrator must first possess the BTP User Account and add the Business to the serving business list kept under his/her account profile.

If you are a BTP Administrator of a registered BTP Business, click “Manage BTP Business Account” on the Online Services Menu and then select “Manage BTP Administrator / Authorized User”.  Click “Add BTP Authorized User”.  Enter the BTP Username of the to-be-appointed BTP Authorized User and click “Search”.  Select the BTP Authorized User’s designation from the drop-down list.  Then check the box(es) under Appointed Services to grant the right of access to the online service(s) to the BTP Authorized User. Finally, click “Confirm” to proceed if the information entered is correct.

Please note that to enable the appointment, the BTP Authorized User must first possess the BTP User Account and add the Business to the serving business list kept under his/her account profile.

Only BTP Administrator of a registered BTP Business can remove BTP Administrator / BTP Authorized User from the BTP Business Account. Click “Manage BTP Business Account” on the Online Services Menu and then select “Manage BTP Administrator / Authorized User”. Click a particular BTP Administrator or BTP Authorized User record, and you will be redirected to another page to see the user details and service(s) appointed by the Business to that User.  Then click “Remove” to remove any existing BTP Administrator or BTP Authorized User.

You can refer to the online demo.

Service Agent means a Tax Representative, Company Secretary, and/or Service Provider appointed under the BTP.

Only BTP Administrator of a registered BTP Business can appoint the Service Agents to act for or on the Business’s behalf using the Tax Representative Portal (TRP) services.

A registered BTP Business can appoint:

- a Tax Representative to handle Profits Tax Matters and/or Certificate of Resident Status;
- a Service Provider to handle Filing of Profits Tax Return; or
- a Company Secretary to handle Business Registration Matters and/or Certificate of Resident Status.

If you are a BTP Administrator of a registered BTP Business, click “Manage BTP Business Account” on the Online Services Menu and then select “Manage Service Agent”.  Click “Add Service Agent” to add new Service Agent(s).  BTP Business can appoint only one Service Agent for each appointed services.  Enter BRN and Branch Number (optional) of Service Agent and click “Search”.  Then check the box(es) under Appointed Role(s) & Service(s) to grant the right of access to the online service(s) to that Service Agent (who is authorized to act on behalf of the BTP Business in relation to that service matter).  Finally, click “Confirm” to proceed if the information entered is correct.

Please note that if a Tax Representative is being appointed to handle Profits Tax Matters under BTP, the appointment record will be updated to the IRD database.

Only BTP Administrator of a registered BTP Business can remove Service Agent. Click “Manage BTP Business Account” on the Online Services Menu and then select “Manage Service Agent”.  Click a particular Service Agent record, and you will be redirected to another page to see the Service Agent details and service(s) appointed by the Business to that Service Agent.  Then click “Remove” to delete the Service Agent record.

Please note that if a Tax Representative is being removed from handling the Profits Tax Matters, the removal record will be updated to the IRD database.

You can refer to the online demo.