Hong Kong's Inland Revenue Department has launched enhanced electronic filing services for profits tax returns and fully adopted the Electronic Block Extension Scheme from 1 April 2026, with tax representatives now required to submit applications digitally through the Tax Representative Portal.
The Hong Kong Inland Revenue Department announced the new versions and enhanced features of the electronic filing (e-filing) of profits tax return services and the full adoption of the Electronic Block Extension Scheme on 1 April 2026.
In addition, it also launched the IRD Taxonomy Package and IRD iXBRL Data Preparation Tools, where all corporations and businesses can e-file their profits tax returns for the years of assessment 2022-23 to 2025-26 together with supporting documents through the Business Tax Portal or Tax Representative Portal. Taxpayers are encouraged to participate in voluntary e-filing of profits tax returns.
Electronic Block Extension Scheme
Full adoption from the year of assessment 2025/26
To keep pace with the global digital transformation in tax administration and information technology, the Department announced in March 2025 the full adoption of the electronic Block Extension Scheme (BES) with effect from the year of assessment 2025-26.
Starting from 1 April 2026, tax representatives must submit applications for BES and notifications in respect of their clients’ tax returns electronically through the online Block Extension service provided under the Tax Representative Portal (TRP).
Transitional arrangement
To facilitate a smooth adaptation of tax representatives to the new mode of application for BES, the Department has decided to put in place a transitional arrangement. Besides the use of online services under the TRP, tax representatives may submit their relevant applications and notifications in a prescribed Excel template together with a signed confirmation letter in PDF format by email in accordance with the requirements specified below. The confirmation letter should include the following particulars:
- the name, telephone number, business registration number (and branch number if applicable) of the tax representative;
- a confirmation that written authorisation from all of the client(s) to act on his / their behalf for the purposes of the Inland Revenue Ordinance has been obtained, and upon termination of authorization agreement with any of these clients, the Inland Revenue Department will be informed about the termination immediately; and
- the responsible person’s signature.
