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Submission of Profits Tax Return |
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Who can sign and submit the Profits Tax Return through the Internet? |
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Profits Tax Return of a corporation/business can be signed and submitted through the Internet via the "Submission of Profits Tax Return" service (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 the business 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. If you do not have an eTAX Account, please click on the "Apply for eTAX Password" button below. As an alternative to signing the return online, you can print the return for signature and submission in paper form under the semi-electronic filing mode. Any person appointed by the corporation/business can use the Submission Service to print the Profits Tax Return of the corporation/business for signing by inputting the Profits Tax File Number and Return Identification Number (RIN). The printed return must be signed by authorized signer. Depending on the capacity of the authorized signer, please click on either the "Continue as Taxpayer" or "Continue as Service Provider" button below to proceed. |
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