The Hong Kong Inland Revenue Department (“IRD”) launched three interconnected portals under eTAX services in July 2025:
· Individual Tax Portal (“ITP”)
· Business Tax Portal (“BTP”)
· Tax Representative Portal (“TRP”)
New Portals under eTAX
(a) Individual Tax Portal ("ITP")
The ITP will provide the services under the existing eTAX system with enhanced functionalities for individual taxpayers. By using the ITP, individual taxpayers can use the functions which include (i) submitting tax returns electronically, (ii) keep track of the tax position of individual taxpayers, (iii) making request for amending assessment, (iv) applying for holdover of provisional tax, (v) receiving notifications on return filing, tax assessment and tax payments and (vi) communicating with the IRD.
(b) Business Tax Portal (“BTP”)
The BTP is a new electronic platform dedicated for businesses By using the BTP, businesses can use the functions which include (i) submitting tax returns electronically, (ii) viewing the e-filed tax returns and tax assessment issued, (iii) requesting to amend the assessment, (iv) communicating with the IRD, (v) filing the Employer’s Returns electronically, and (vi) conducting matters related to stamp duty, certificate of resident status and business registration.
(c) Tax Representative Portal (“TRP”)
The TRP is a new electronic platform designed specifically for service agents (including tax representatives, company secretaries and service providers), enabling them to access and manage their clients’ tax-related matters electronically.
Mandatory e-filing of profits tax return
The requirements of mandatory e-filing of profits tax return has been incorporated into the draft legislation for the global minimum tax and Hong Kong Minimum Top-up Tax regimes. Specifically, it mandates a Hong Kong constituent entity, a Hong Kong joint venture and stateless constituent entity of an in-scope multinational enterprise (MNE) group, which meets the revenue threshold (i.e. Annual revenue of EUR 750 million or more in the consolidated financial statements of the ultimate parent entity) under the regimes for the corresponding and preceding fiscal year, to file their profits tax returns in an electronic form starting from the year of assessment 2025/26. Once the mandatory e-filing requirement applies to an entity or a permanent establishment, it will continue to apply for every subsequent year of assessment.
Entities not within the scope of the mandatory requirement may opt for voluntary e-filing or file their profits tax returns in semi-electronic or paper mode in the meantime. Regardless of the mode of filing, all supplementary forms must be completed electronically and uploaded through the existing eTAX system during the transitional period, and through the BTP and TRP.
Actions required
For MNE groups that fall within the scope of global minimum tax and Hong Kong Minimum Top-up Tax regime, they should register for BTP accounts and appoint tax representatives (if any) to handle their tax matters at the earliest convenience in view of the mandatory e-filing requirement for the year of assessment 2025/26.
For other business taxpayers, they are also encouraged to register for BTP accounts to handle their tax matters electronically going forward. In particular, all supplementary forms must be uploaded to the BTP or TRP. This allow them to take advantage of the portal’s features for managing tax returns, assessments and other tax-related matters. The IRD’s ultimate goal is to implement full-scale mandatory e-filing of profits tax returns by 2030.
