Обновление eTAX: новые налоговые порталы Гонконга в 2025 году и изменения в соблюдении требований

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Understanding Hong Kong's eTAX System Evolution

Hong Kong's Inland Revenue Department (IRD) has undertaken a comprehensive digital transformation of its tax administration system. The launch of three new tax portals in July 2025 represents the most significant upgrade to the eTAX platform since its inception, fundamentally changing how individuals, businesses, and tax representatives interact with Hong Kong's tax authorities.

The modernization effort reflects the IRD's commitment to creating a more efficient, user-friendly, and secure digital tax ecosystem. For taxpayers and tax professionals, understanding these changes is essential for maintaining compliance and leveraging the benefits of enhanced digital services.

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The Three New Tax Portals: A Complete Overview

On 22 July 2025, the IRD officially launched three interconnected portals that form the backbone of Hong Kong's modernized tax system. Each portal serves distinct user groups with specialized features designed to streamline tax administration.

Individual Tax Portal (ITP)

The Individual Tax Portal is designed for personal taxpayers to manage all aspects of their tax affairs in one centralized location. The ITP provides comprehensive tools for filing tax returns, updating personal details, viewing tax positions, and tracking payment history.

Key features include:

• Seamless migration from existing eTAX accounts (no re-registration required)
• Pre-saved deduction details that automatically populate future returns
• Mobile accessibility through the eTAX mobile application
• Responsive interface that adapts to desktops, tablets, and smartphones
• Upload capability for up to 5 supporting documents (200MB total) when requesting amendments

Existing eTAX users experienced automatic account transition to the ITP and can login using their existing credentials, ensuring business continuity during the platform upgrade.

Business Tax Portal (BTP)

The Business Tax Portal represents a significant advancement in corporate tax administration. Designed as a multi-user platform, the BTP enables businesses to manage tax and business affairs more efficiently through enhanced collaboration features.

Core functionalities include:

• Multi-user access with role-based permissions for team collaboration
• Comprehensive e-filing services for Profits Tax returns and supporting documents
• Business registration and maintenance services
• Enhanced message box for secure communication with the IRD
• Block extension services for tax representatives managing multiple clients
• Application services for Certificate of Resident Status (now available in digital format from 10 November 2025)
• e-Stamping facilities for stamp duty matters

The BTP pre-launch began in late April 2025, allowing early adopters to register accounts ahead of the full July launch.

Tax Representative Portal (TRP)

The Tax Representative Portal specifically caters to service agents, including tax representatives, company secretaries, and other tax service providers. This specialized portal facilitates efficient management of multiple clients' tax affairs.

Distinguished features include:

• Team formation capabilities for collaborative client management
• Centralized dashboard for tracking compliance across all clients
• Bulk filing capabilities for managing multiple tax returns
• Enhanced communication tools for IRD collaboration
• Comprehensive compliance tracking and deadline management
• Client authorization management system

The TRP addresses the unique needs of tax professionals who manage substantial client portfolios, providing tools that enhance productivity while maintaining strict security and authorization protocols.

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Mandatory E-Filing Requirements and Timeline

The Inland Revenue (Amendment) (Miscellaneous Provisions) Ordinance 2021, enacted in June 2021, established the legislative framework for mandatory e-filing in Hong Kong. Following extensive consultation between 2021 and 2023, the IRD implemented a phased approach to mandatory e-filing adoption.

Phase 1: MNE Groups (Year of Assessment 2025/26)

The first phase targets multinational enterprise (MNE) groups, requiring all Hong Kong entities—including dormant and inactive entities—of in-scope MNE groups to e-file Profits Tax returns for year of assessment 2025/26 and all subsequent years.

Key requirements:

• Applies to entities of MNE groups with filing obligations for years of assessment beginning on or after 1 April 2025
• Mandatory regardless of where the ultimate parent entity (UPE) is located
• "Once-in, always-in" mechanism: once mandated to e-file, the requirement continues for all subsequent years
• Profits Tax returns must be accompanied by supporting documents in iXBRL format

Phase 2: Large Businesses (Expected 2028)

The second phase will expand mandatory e-filing to businesses exceeding a specific turnover threshold. While the exact threshold has not been finalized, implementation is targeted for 2028.

Full Implementation (Target 2030)

The IRD's ultimate objective is achieving full-scale mandatory e-filing of Profits Tax returns by 2030, encompassing all businesses regardless of size or structure.

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iXBRL Filing Requirements and Technical Specifications

The introduction of iXBRL (Inline eXtensible Business Reporting Language) represents a fundamental shift in how financial information is submitted to the IRD. This standardized format enables both human-readable presentation and machine-readable data processing.

What is iXBRL?

iXBRL is an international standard that embeds structured data tags within financial statements and tax computations. Unlike traditional PDF or paper submissions, iXBRL files contain tagged data elements that enable automated processing, validation, and analysis by the IRD's systems.

Document Requirements

Mandatory e-filers must submit the following documents in specified formats:

• Financial Statements: iXBRL format (using IRD FS Taxonomy or IRD FS-PE Taxonomy)
• Tax Computations: iXBRL format with tagged financial and tax information
• S Forms and Other Forms: XML file format

IRD Taxonomy Package

The IRD has developed and published the IRD Taxonomy Package, which includes:

• IRD FS Taxonomy: For financial statements prepared in accordance with full Hong Kong Financial Reporting Standards (HKFRSs)
• IRD FS-PE Taxonomy: For financial statements prepared in accordance with HKFRS for Private Entities (also applicable to SME-FRF and SME-FRS)

New versions of the IRD Taxonomy Package (in both English and Traditional Chinese) and iXBRL Data Preparation Tools were launched on 1 April 2025 with various updates and enhancements.

Tagging Requirements and Flexibility

Recognizing that iXBRL filing is new to Hong Kong taxpayers, the IRD has adopted a pragmatic approach to tagging requirements. At the initial stage, the Department does not require corporations and businesses to tag every data item in their financial statements and tax computations.

However, all textual, financial, and tax information in the financial statements and tax computation—whether tagged or non-tagged—must be embedded in the iXBRL data files as HTML text to ensure complete information transmission.

Free IRD Tools and Software Options

The IRD provides free iXBRL Data Preparation Tools available for download, enabling taxpayers to convert financial statements and tax computations into compliant iXBRL format without purchasing commercial software.

Alternatively, the Department encourages corporations and businesses to upgrade or develop their own computer programs capable of converting supporting documents into iXBRL format, particularly for organizations with complex reporting requirements or high filing volumes.

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eTAX Platform Enhancements and New Features

Beyond the new portal launches, the IRD has introduced numerous platform enhancements throughout 2024 and 2025 that improve user experience, security, and functionality.

Mobile-Responsive Design

The eTAX interface now automatically adjusts to desktops, tablets, and mobile devices, enabling taxpayers to file and manage taxes on the go. The dedicated eTAX mobile application provides additional flexibility for accessing tax services anytime, anywhere.

Pre-Saved Deduction Details

Taxpayers can now pre-save deduction details such as charitable donations or Mandatory Provident Fund (MPF) contributions. These details automatically populate future tax returns, significantly reducing manual entry and minimizing errors.

Enhanced Document Upload Capabilities

When requesting amendments to provisional tax or assessments, taxpayers can now upload up to 5 supporting documents with a combined file size of up to 200MB directly through eTAX, eliminating the need for separate submissions.

Expanded IR56 E-Filing Capacity

The IR56 e-filing tool has been substantially upgraded, expanding from 800 to 2,000 records per file. Employers can now upload up to 5,000 records in a single submission, dramatically improving efficiency for organizations with large workforces.

Digital Certificate of Resident Status

Starting from 10 November 2025, the competent authority of the Hong Kong Special Administrative Region will issue digital Certificates of Resident Status instead of paper certificates to successful applicants seeking to claim tax benefits under Comprehensive Double Taxation Arrangements.

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Extended Deadlines for E-Filers: 2025 Schedule

One of the most tangible benefits of e-filing through eTAX is the automatic one-month extension granted on all tax return deadlines. For the 2024/25 Year of Assessment, the IRD issued Individual Tax Returns on 2 May 2025.

Individual Tax Return Deadlines

This automatic extension provides valuable additional time for gathering documentation, consulting with tax advisors, and ensuring accurate completion of tax returns without requiring formal extension applications.

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Compliance Checklist for Hong Kong Taxpayers

To maintain compliance with Hong Kong's evolving eTAX requirements, taxpayers should follow this comprehensive checklist:

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Penalties and Consequences of Non-Compliance

Understanding the penalties for non-compliance is essential for maintaining good standing with the IRD and avoiding financial and legal consequences.

Late Filing Penalties

• Fixed Fine: Up to HKD 10,000 for late filing without reasonable excuse
• First Surcharge: 5% of tax due if filed more than 1 month late
• Second Surcharge: 10% of tax due if filed more than 6 months late

Non-Filing or Incomplete Filing

Failure to inform the IRD of chargeability within the stipulated timeframe without reasonable excuse renders a taxpayer liable to:

• Fixed fine of up to HKD 10,000 per offence
• Potential penalty of up to three times the tax involved for each offence

Additional Tax for Underreporting

The IRD may impose "additional tax," which is typically a surcharge of up to three times the tax underpaid, for providing incomplete or inaccurate information.

Mandatory E-Filing Non-Compliance

While specific penalties for failure to comply with mandatory e-filing requirements have not been publicly detailed, taxpayers subject to mandatory e-filing who fail to file electronically in the required format risk rejection of their submissions and consequent late filing penalties.

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Best Practices for Staying Compliant

For Individual Taxpayers

1. Register for the Individual Tax Portal immediately if you haven't already transitioned from the legacy eTAX system
2. Enable automatic reminders through the eTAX platform to receive filing deadline notifications
3. Pre-save deduction information to streamline future filings and reduce errors
4. Leverage the automatic one-month extension by filing electronically
5. Download the eTAX mobile app for convenient access to your tax information

For Businesses

1. Determine mandatory e-filing status immediately, particularly if you're part of an MNE group
2. Register for the Business Tax Portal and configure multi-user access with appropriate role-based permissions
3. Invest in iXBRL capability either through the free IRD tools or commercial software solutions
4. Conduct test filings before mandatory deadlines to identify and resolve technical issues
5. Establish internal controls for the "once-in, always-in" mechanism to ensure ongoing compliance
6. Monitor IRD announcements regarding Phase 2 turnover thresholds and implementation timelines

For Tax Representatives and Service Providers

1. Register for the Tax Representative Portal and familiarize yourself with its team collaboration features
2. Configure client authorization management to ensure proper access controls
3. Develop standardized iXBRL conversion workflows to efficiently handle multiple client filings
4. Utilize block extension services to manage deadlines across your client portfolio
5. Establish client communication protocols regarding new e-filing requirements and deadlines
6. Provide client training on the new portal features and compliance requirements

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Looking Ahead: Future Developments

The IRD's digital transformation roadmap extends beyond the current portal launches and Phase 1 mandatory e-filing implementation. Taxpayers and tax professionals should monitor several key developments:

Phase 2 Mandatory E-Filing (2028)

The IRD will announce the turnover threshold for Phase 2 mandatory e-filing in advance of the 2028 implementation. Businesses approaching potential threshold levels should prepare iXBRL capabilities proactively.

Full Implementation (2030)

By 2030, the IRD aims to achieve full-scale mandatory e-filing for all Profits Tax returns. This timeline provides ample opportunity for smaller businesses and individual practitioners to develop necessary technical capabilities.

Continuous Platform Enhancement

Based on the pattern of regular updates throughout 2024 and 2025, taxpayers can expect ongoing platform enhancements, including:

• Expanded services available through the three tax portals
• Enhanced mobile application functionality
• Additional automation features to reduce manual data entry
• Improved integration with accounting software and systems
• Advanced analytics and reporting capabilities

International Standards Alignment

Hong Kong's adoption of iXBRL aligns with international best practices in digital tax administration. Future developments may include enhanced data exchange capabilities under international tax information exchange agreements and automatic exchange of information (AEOI) frameworks.

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Resources for Taxpayers and Tax Professionals

Official IRD Resources

• New Tax Portals Information: www.ird.gov.hk/eng/ese/etax.htm
• iXBRL Filing Guidance: www.ird.gov.hk/eng/tax/bus_ixbrl.htm
• IRD Taxonomy Package Downloads: Available through the iXBRL Filing section of the IRD website
• eTAX Portal Access: etax.ird.gov.hk
• eTAX Mobile Application: Available for iOS and Android devices

Technical Support

• IRD Helpdesk: Available for technical assistance with portal registration and e-filing issues
• iXBRL Data Preparation Tools: Free download with user guides and technical documentation
• Video Tutorials: Step-by-step guides for portal navigation and filing procedures

Professional Development

Tax professionals should consider participation in training programs offered by professional bodies such as the Taxation Institute of Hong Kong, which provide specialized guidance on iXBRL technical requirements and compliance obligations.