Uploading of Data Files for Required Forms and Supporting Documents to Profits Tax Return

Any person appointed by the corporation/business can use the “Uploading of Data Files for Required Forms and Supporting Documents to Profits Tax Return” service to upload supplementary forms, other forms, financial statements and tax computation, irrespective of whether he has an eTAX Account or not.

Uploading of supplementary forms and other forms

ALL required supplementary forms (S1 to S18 and S20) and other forms (IR1478, IR1481 and IR1482) must be submitted electronically via the “Uploading of Data Files for Required Forms and Supporting Documents to Profits Tax Return” service, irrespective of the mode of filing the Profits Tax return.

Before using this service, the data files for the supplementary forms and/or other forms in XML format to be uploaded must have been exported using the latest version of forms in fillable PDF format: Download fillable PDF forms In case your tax return and Supporting Documents will be submitted in paper form, please print and sign the Control List (with QR code) for the supplementary form and other form uploaded and submit the Control List together with the Profits Tax return. The Control List must be signed by the same person signing the tax return. If the tax return will be submitted under the electronic filing or semi-electronic filing mode, please proceed to the Completion Service and the Submission Service directly without the need to print the Control List. These services will link up the uploaded data files with the Profits Tax return of the same Profits Tax File Number and RIN.

Uploading of financial statements and tax computation on voluntary basis

If you adopt the voluntary e-filing of Profits Tax return, the 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, and tax computation to be uploaded should be prepared in inline eXtensible Business Reporting Language (iXBRL) format and in accordance with the IRD Taxonomy Package.  In other cases, upload financial statements in PDF format would be accepted where the taxonomies for financial statements in the IRD Taxonomy Package are unsuitable for use.  Please click here for more information.

If the duly completed Profits Tax return is not submitted to the Department either in paper or electronic form, mere uploading of the data file via this service will not be regarded as having complied with the return filing obligation stipulated in the Inland Revenue Ordinance.

If XML and/or iXBRL data files are ready: