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All required supplementary forms (S1 to S18 and S20) and other forms (IR1478, IR1481 and IR1482) 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 aforesaid form, you must download the relevant form and fill in the form electronically. After completion, you must export the filled form to XML file and upload the XML file via the eTAX services under GovHK for submission. 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 XML files uploaded and QR code) generated by the eTAX services for submission together with the Profits Tax Return.
Please refer to “Uploading of Data Files for Required Forms and Supporting Documents to Profits Tax Return” for further details.