Inland Revenue Department – 2023-24 Profits Tax Filing


The Inland Revenue Department (IRD) issued 2023/24 Profits Tax returns to corporations and partnership businesses on 2 April 2024. This is the second year in which the IRD has implemented the voluntary e-filing initiative. Taxpayers are encouraged to participate in the voluntary e-filing of their profits tax returns and the required forms together with the supporting documents (including financial statements and tax computations) in iXBRL format.

To facilitate taxpayers in preparing the required iXBRL data files, the IRD is providing the IRD Taxonomy Package (the Taxonomy) and the IRD iXBRL Data Preparation Tools (the Tools), which can be downloaded from the IRD website, free of charge.

The Taxonomy and the Tools have been updated and enhanced this year. The major enhanced features include:

  • Adding a roll-over function
  • Increasing the gross income threshold for the use of Template Tool from HK$2million to HK$5million

Meanwhile, the first Traditional Chinese edition of the Taxonomy and the Traditional Chinese Tools, which enable taxpayers to convert their Traditional Chinese supporting documents into iXBRL data files, will also be launched.

More details on e-filing of profits tax returns and iXBRL filing can be found on the IRD webpages at and, respectively.

For enquiries, taxpayers may contact the IRD at [email protected], or access e-Appointment to book a specific timeslot to make enquiries via phone.

Benefits of e-filing

  • Minimizing errors in tax filing
  • Reducing the turnaround time for signature or authorization arrangement
  • Enhancing the efficiency, reliability and accuracy
  • Providing round-the-clock service