New Era of Profits Tax Filing - Electronic Filing of Profits Tax Return

A further extension of 1 MONTH will be granted by the Department on application if the Profits Tax returns are filed electronically.

Guide to Electronic Filing of Profits Tax Return

Corporations and businesses can file their Profits Tax returns for the years of assessment 2022/23 and 2023/24, and attach the required supplementary forms, other forms, financial statements and tax computations electronically through eTAX.

This Guide introduces the service for filing of Profits Tax return through the Internet.

Flow of Submitting Profits Tax Return through the Internet
Quick Guide for Services for Filing of Profits Tax Return through the Internet
Frequently Asked Questions and Answers

Flow of Submitting Profits Tax Return through the Internet

eTAX provides the following four services relating to the electronic filing of Profits Tax return:

(i)

Uploading of Data Files for Required Forms and Supporting Documents to Profits Tax Return (the Uploading Service);

(ii)

Completion of Profits Tax Return (the Completion Service);

(iii)

Submission of Profits Tax Return (the Submission Service); and

(iv)

Viewing of Profits Tax Return (the Viewing Service).

Follow three steps below to file the Profits Tax return:

Step 1:

Get ready the data files for supplementary forms, other forms, financial statements and tax computation that are required to be attached to the Profits Tax return for uploading and verification via the Uploading Service.

Step 2:

Complete the Profits Tax return using the Completion Service.

Step 3:

Submit the Profits Tax return through the Submission Service. You are advised to save or print the Acknowledgement after submission of return for record and reference.

You may also access the Viewing Service to view the details of Profits Tax return submitted electronically.

If you are NOT required to submit any supplementary forms, other forms, financial statements or tax computation, you can skip the Uploading Service and directly access the Completion Service for completion of the Profits Tax return, followed by submission through the Submission Service.

Note:

You have to input the Profits Tax File Number and Return Identification Number (RIN), which are printed on the paper Profits Tax return for identification, to use the Internet filing service. A corporation/business will have a different RIN for the return of each year of assessment. If no RIN is printed on the return, please file the return and the Supporting Documents in paper form. If submission of supplementary form and other form is required, please contact us at the telephone number printed on the return during office hours.

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

Any person appointed by the corporation/business, irrespective of whether he has an eTAX Account or not, can use the Uploading Service to upload supplementary forms, other forms, financial statements and tax computation (as the case may be) for the corporation/business by inputting the Profits Tax File Number and RIN, which are printed on the paper Profits Tax return for identification.

You can assess the Uploading Service via the link below:

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

Uploading of Supplementary Forms and Other Forms

The supplementary forms and/or other forms to be uploaded must be prepared using the latest version of forms in fillable PDF format and exported to data files in XML format. Please click here for more information.

ALL required supplementary forms (S1 to S18 and S20) and other forms (IR1478, IR1481 and IR1482) must be submitted electronically, irrespective of the mode of filing the Profits Tax return.

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.

Notes:

File to be uploaded must be zipped by the zip function of this service.
You must ensure that all supplementary form(s) and/or other form(s) to be submitted are zipped in one file. At any time, only ONE Zip file for supplementary forms and other forms would be retained by the system for a tax return.
After uploading a Zip file, in case you are required to upload additional supplementary form(s) / other form(s) or amend/remove the supplementary form(s) / other form(s) embedded in the Zip file already uploaded, full set of form(s) (including form(s) without amendment) must be zipped into a new Zip file and uploaded again to replace the previous Zip file.
Each uploading transaction bears a unique Transaction Reference Number (TRN). If the previous uploaded data file for required forms is replaced, the printed Control List will become obsolete. A new Control List showing the latest TRN must be printed afresh.

Uploading of Financial Statements and Tax Computation

If you opt for voluntary e-filing of Profits Tax return, the financial statements 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, unless exception applies. Please click here for more information.

Notes:

The financial statements and tax computation should be zipped separately using the zip function of this service, and then uploaded in one single transaction using the upload function of this service.
The iXBRL data files uploaded will be validated. The validation result will be provided within one working day. An alert e-mail about the release of result will be sent to the contact person’s e-mail address which was provided on the screen for uploading files.
You need to return to this service and access the screen for uploading files to check the result. In case the validation checking fails, the uploaded data files for financial statements and tax computation will not be regarded as attachment to the Profits Tax return. You can download a CSV file listing the error messages provided on the same screen. After rectification of the error, you can use the upload function of this service to upload the data files for financial statements and tax computation afresh. Validation checking of the data files will be conducted as above.

Upon access to the Uploading Service, follow the steps below:

Step 1: Read Important Notes
Step 2: Enter File No. and Return Identification No. (RIN)
Step 3: Select Action
Step 4: Zip / Upload / Delete Data File
Step 5: Acknowledgement (for Upload / Delete Action)
Step 6: Print Control List for Supplementary Form and Other Form Uploaded (Applicable only if the corresponding Profits Tax return and Supporting Documents will be submitted in paper form)

Note:

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 the Uploading Service will not be regarded as having complied with the return filing obligation stipulated in the Inland Revenue Ordinance.

You can click here to view Online Demo about the Uploading Service.

Completion of Profits Tax Return

Any person appointed by the corporation/business, irrespective of whether he has an eTAX Account or not, can use the Completion Service to prepare the Profits Tax return of the corporation/business by inputting the Profits Tax File Number and RIN, which are printed on the paper Profits Tax return for identification.

You are reminded to upload all required forms and Supporting Documents via the Uploading Service before using this service.

You can assess the Completion Service via the link below:

Completion of Profits Tax Return

Then, follow the steps below:

Step 1: Read Important Notes
Step 2: Enter File No. and Return Identification No. (RIN)
Step 3: Complete Return
Step 4: Add Notes to Filer
Step 5: Save Draft Return for Submission

Notes:

The data files uploaded via the Uploading Service will be shown on the screen at this service. In case the required document(s) is/are not uploaded, you should return to the Uploading Service to finish the uploading before starting the completion of return.
If you need to leave this service before finalizing the draft return, you should save a partially completed draft return to your computer or other storage device by clicking on the [Save] button at the bottom of any page. You can return to this service to retrieve the information saved by opening the previously saved data file through this service and continue to complete the return later.
After you have checked that the information shown on the draft return in "Step 5: Save Draft Return for Submission" is in order, please click on the [Save for Submission] button at the bottom to store the draft return on your computer or other storage device for submission later. The person who is responsible for submitting the return can then use the "Submission of Profits Tax Return" service to open the data file of draft return and retrieve the draft return file for verification, signing and submission of the Profits Tax return.

You can click here to view Online Demo about the Completion Service.

Submission of Profits Tax Return

Electronic Filing Mode

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

(a)

For Profits Tax Return – Corporations (BIR51)

Director
Secretary
Manager
Investment Manager (only applicable to a corporation that is an open-ended fund company)

(b)

For Profits Tax Return – Persons Other Than Corporations (BIR52)

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 return using eTAX Password, MyGovHK Password, 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 other 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.

The draft return must have been prepared using the Completion Service before the return filer uses this service to submit the return.

You can assess the Submission Service via the link below:

Submission of Profits Tax Return

Then, log on to eTAX Account and follow the steps below:

Step 1: Read Important Notes
Step 2: Open Draft Return
Step 3: Read Notes by Preparer
Step 4: Select Designation of Filer
Step 5: Sign and Submit
Step 6: Acknowledgement

To open an eTAX Account, please click Apply for eTAX Password.

Semi-electronic Filing Mode

To provide more options, semi-electronic filing mode allows printing of the duly completed Profits Tax return for signing after uploading all required data files and online completion of the tax return as above. Same as the Uploading Service and the Completion Service, any person appointed by the corporation/business, irrespective of whether he has an eTAX Account or not, can use the Submission Service to print the Profits Tax return of the corporation/business under the semi-electronic filing mode by inputting the Profits Tax File Number and RIN.

Upon selection of "Semi-electronic Filing Mode" on the "Select Mode of Filing / Authentication Means" screen of the Submission Service, the person will go through the submission flow as follows:

Step 1: Read Important Notes
Step 2: Open Draft Return
Step 3: Read Notes by Preparer
Step 4: Provide Name and Designation of Filer
Step 5: Print Return for Signing

The system will give a unique Transaction Reference Number (TRN) to each printed Profits Tax return. Only the latest printed return will be accepted.

The printed return must be signed by an authorized signer of the capacity mentioned above. The duly signed return must be submitted to the Department to complete the process for submission of Profits Tax return under the semi-electronic filing mode.

Notes:

If the return filer is engaged by the taxpayer as a service provider to furnish the Profits Tax return, he should go through the above submission flow and has to further upload a scanned copy of the duly signed "Confirmation for Engagement of Service Provider to Furnish Return (IR1476)" in PDF format before the step of "Sign and Submit" (for Electronic Filing Mode) / "Print Return for Signing" (for Semi-electronic Filing Mode).
If any error or omission is found on the information in the simulated return displayed in the "Sign and Submit" (for Electronic Filing Mode) / "Print Return for Signing" (for Semi-electronic Filing Mode) screen, please click on the [Amend] button at the bottom of the simulated return to go to the Completion Service to correct the return information.
For the purpose of filing tax returns under the Inland Revenue Ordinance, either digital signature or password is accepted as an alternative to a hand-written signature. A person who files Profits Tax return by using a digital signature or password will be treated as having signed the return and is accountable for the accuracy of the information submitted.
If any error is discovered after submission of the return, please give a duly signed written notice to the Commissioner of Inland Revenue with particulars including your name, capacity, name of the corporation/business, file number, the relevant year of assessment and details of the amendment or supplement. Please do not use a paper Profits Tax return for this purpose. If you have furnished Profits Tax return in the capacity of a service provider, please notify your client to submit the aforesaid written notice.

You can click here to view Online Demo about the Submission Service.

Viewing of Profits Tax Return

The return filer can use this service to view, save and print the Profits Tax return submitted under the electronic filing mode as soon as he has submitted it through the Internet. This service is available to the return filer within 1 month from the date of submission. The return filer is recommended to print a copy or save it for record purposes. A return that is saved on a computer or other storage device can be viewed after connecting the computer to the Internet. If the return filer is a service provider, he is recommended to print a copy and provide it to the taxpayer for record purposes.

You can assess the Viewing Service via the link below:

Viewing of Profits Tax Return

Frequently Asked Questions and Answers

Click here to read the frequently asked questions and answers about filing of Profits Tax return through the Internet.