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Submission of Profits Tax Return

Who can sign and submit the Profits Tax Return through the Internet?

The Profits Tax Return of a SMALL corporation/business can be signed and submitted through the Internet by:

(i) the director, secretary, manager or investment manager* of the corporation who holds a personal eTAX Account;
*INVESTMENT MANAGER only applicable to a corporation that is an open-ended fund company.

(ii) the precedent partner of the partnership or the sole proprietor (if the business was changed from a partnership to a sole proprietorship during the basis period) who holds a personal eTAX Account; or

(iii) the service provider who:
- has 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 the Supporting Documents is correct and complete to the best of the taxpayer's knowledge and belief; and
- holds an organizational certificate issued by a recognized certification authority or a personal eTAX Account.

If you are filing the Profits Tax Return in the capacity referred to in paragraph (i) or (ii) above, you are required to sign the return by using:
- eTAX password;
- MyGovHK password;
- Personal digital certificate issued by a recognized certification authority; or
- "iAM Smart" account with digital signing function.
To proceed, please click on the "Continue as Taxpayer" button below.

If you are filing the Profits Tax Return in the capacity of service provider referred to in paragraph (iii) above, you are required to sign the return by using:
- Organizational / personal digital certificate issued by a recognized certification authority;
- eTAX password;
- MyGovHK password; or
- "iAM Smart" account with digital signing function.
To proceed, please click on the "Continue as Service Provider" button below.

If you do not have an eTAX Account, please click on the "Apply for eTAX Password" button below.