Completion of Profits Tax Returns, Supplementary Forms and Other Forms

Show All

Frequently Asked Questions & Answers on Completion of Supplementary Form and Other Form (applicable for year of assessment 2018/19 and subsequent years)

Introduction

For the benefit of the tax paying public and their tax representatives, some frequently asked questions and their answers are listed below for general information and guidance.

How do I prepare and submit supplementary form (S1 to S18 and S20) and other form (IR1478, IR1481 and IR1482)?

All required supplementary forms and other forms must be submitted electronically through the eTAX irrespective of the filing mode of Profits Tax return for any year of assessment from 2018/19 to 2024/25 (both inclusive). If you are required to file any supplementary form and/or other form, you must download the relevant form and fill in the form electronically. You should follow the following steps for preparing and submitting supplementary form and/or other form:
STEP 1:	Download the fillable PDF form from the web site www.ird.gov.hk/e_pfr to local drive.
STEP 2:	Open the supplementary form and/or other form using the Adobe Acrobat Reader which is available at the Adobe Systems Incorporated.
STEP 3:	Read the Notes and Instructions carefully.
STEP 4:	Fill the form electronically (error message(s) will be prompted where necessary).
STEP 5:	Click the "Save" button to save the form.
STEP 6:	Click the "Export to XML" button to export the filled form to XML file after rectifying input error, if any.
STEP 7:	Upload the XML files generated in Step 6 via the eTAX services under GovHK for submission. For details, please refer to "Uploading of Data Files for Required Forms and Supporting Documents to Profits Tax Return" service for further details.
STEP 8:	In case your tax return and Supporting Documents will be submitted in paper form, please print and sign the Control List for Supplementary Form and Other Form (IR1477) 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. These services will link up the uploaded data files with the Profits Tax return under the same Profits Tax File Number and Return Identification Number.
STEP 9:	For submission in paper mode, please staple the Control List to the tax return. Do not bury them among financial statements and schedules.

Can I add a new supplementary form and/or other form, replace or remove one of the supplementary forms and other forms that have already been uploaded through the Internet?

Please refer to Q12 of "FAQs about filing of Profits Tax Return through the Internet" under GovHK.

What will happen if I only export the filled supplementary form and/or other form to XML file and did not save it?

The XML File will be created with the data input in the supplementary form and/or other form after pressing the "Export to XML" button. If you do not choose to submit Profits Tax return through electronic filing or semi-electronic filing, you have to print and sign a paper Control List (containing details of the XML file uploaded and QR code) generated by the eTAX services for submission together with the Profits Tax Return in order to complete the submission process. There will be no effect on the XML file generated even if you did not save the supplementary form and/or other form. However, it is highly recommended to save a copy for your own future reference.

Is the person who signed the Control List must be the one signing the Profits Tax return?

Yes, the Control List must be signed by the same person signing the Profits Tax return.