TIHK News

News
Inland Revenue Department – 2025-26 Profits Tax Filing

The Inland Revenue Department (IRD) issues 2025/26 Profits Tax Returns to corporations and partnership businesses today.

 

To keep pace with the development in international tax administration and information technology, the IRD is actively promoting tax digitalisation.

 

Mandatory Electronic Filing (e-filing)

 

As part of the tax digitalisation journey, the IRD has committed to taking forward the full adoption of e-filing of Profits Tax Returns for corporations and unincorporated businesses (excluding sole-proprietorship businesses) by phases.  Under the first phase of the implementation of mandatory e-filing, entities of in-scope multinational enterprise groups are mandated to e-file their Profits Tax Returns with effect from the year of assessment 2025/26 onwards.

 

Apart from the taxpayers subject to mandatory e-filing, other taxpayers are encouraged to file electronically their Profits Tax Returns together with the supporting documents (including financial statements and tax computations) in iXBRL format on a voluntary basis.

 

To facilitate taxpayers in preparing the required iXBRL data files, the IRD is providing the IRD Taxonomy Package and the IRD iXBRL Data Preparation Tools (including the Template Tool and Tagging Tool), which are available for download from the IRD website free of charge.

 

Full Adoption of Electronic Block Extension Scheme (e-BES)

 

Starting from 1 April 2026, tax representatives must submit electronically their block extension applications or notifications in respect of their clients’ Profits Tax Returns and Tax Returns – Individuals through the online block extension service provided under the Tax Representative Portal.  No paper submission will be allowed.

 

To facilitate a smooth transition, there is a transitional arrangement during the initial implementation phase of the e-BES, allowing tax representatives time to adapt to the new requirements.  For details on the transitional arrangement, please visit www.ird.gov.hk/eng/tax/electronic_bes.htm.

 

New Tax Portals (NTPs)

 

The IRD has launched the NTPs, namely Individual Tax Portal, Business Tax Portal (BTP) and Tax Representative Portal (TRP), in July 2025 to provide a wide range of e-services for individuals, businesses and tax representatives to handle tax and/or business matters.  Registration of NTPs accounts facilitates seamless e-filing of tax returns, online submission of block extension applications or notifications, and access to other e-services.  Please register now if you do not have your dedicated account.

 

TIHK Supporting Events – HKCGI ACRU 2026

The Hong Kong Chartered Governance Institute – 27th Annual Corporate and Regulatory Update

For 27 years, HKCGI’s signature Annual Corporate and Regulatory Update (ACRU) has been the premier event for governance professionals, directors and senior management to stay ahead of regulatory developments and enforcement trends. The 27th ACRU is set to take place on 12 June 2026.

Gain exclusive insights from key government authorities and regulators on the latest updates in corporate law, securities regulation, listing rules and digital governance. This hybrid event provides the knowledge needed to navigate an evolving regulatory landscape.

Register by 30 April 2026 to secure the early-bird rate! Visit https://acru.hkcgi.org.hk/ for details and registration.

TIHK Supporting Events – HSUHK ACY Symposium 2026

HSUHK ACY Symposium 2026

Focused on the implementation of the revised Hong Kong Corporate Governance Code, set to take effect on 1 July 2025.

 

Date: 16 April 2026, Thursday

Time: 1:30 pm to 4:40 pm

Venue: Auditorium, D201, The Lee Quo Wei Academic Building, Yuen Campus, The Hang Seng University of Hong Kong (Campus Map & Transport)

Language: English

For more details, please click here:  https://sbus.hsu.edu.hk/events/acy-symposium-2026/

For registration, please click here: https://forms.office.com/pages/responsepage.aspx?id=U5WBpSxDh0-qAVbaEazFVeAHXU-tG09KtRVlyaz7nIZUMzdKQUlHNDZMNkZLQTZUM1ozNFhJQVhTWS4u&origin=QRCode&route=shorturl

For enquiries, please contact HSUHK – Mr. Lewis Ip at [email protected] or Pauline at [email protected]

 

Secretariat Office Relocation Effective from 1 April 2026

 

Dear Members,

 

To meet the Institute’s development needs, the Secretariat office will relocate to Room 04-07, 19/F, OfficePlus@Sheung Wan, No. 93-103 Wing Lok Street, Sheung Wan, Hong Kong as a temporary office location starting from April 1, 2026. The Institute will continue providing in-person member services at the new office.

 

The current office will officially close at 6:30 PM on Friday, March 27. During the relocation period (March 28–31), Secretariat services may experience delays. We apologise for any inconvenience caused.

 

For inquiries during the relocation, please contact us primarily via email ([email protected]).

 

Thank you for your continued support!

 

The Taxation Institute of Hong Kong

 


 

各位會員:

 

為配合學會的發展需要,本會秘書處辦公室將於2026年4月1日起搬遷至上環永樂街93-103號協成行上環中心1904-07室,作為過渡性辦公地點。搬遷後,本學會會在新辦公地點繼續為會員提供實體會員服務。

 

舊址辦公室將於3月27日(星期五)下午6時半正式關閉。於搬遷期間(3月28日至3月31日),秘書處的服務或會有所延誤,不便之處,敬請見諒。

 

於搬遷期間如有任何查詢,建議盡量以電郵方式與我們聯絡(電郵:[email protected])。

 

感謝各位對本學會一直以來的支持!

 

香港稅務學會

 

 

TIHK Supporting Events – 一邦國際網上仲調中心活動

企業出海・穩健前行:交易促成平台「出海專區」啟動禮

Going Global with Confidence: Launch Ceremony of the Deal-Making Portal GoGlobal eHub

 

Date: 26 March 2026, Thursday

Time: 2:00 pm to 4:30 pm

Venue: SME One Foyer, HKPC Building, 78 Tat Chee Avenue, Kowloon, Hong Kong

Language: Cantonese

For more detail, please click here: https://www.ebram.org/news_event_item.html?id=340&language=tc 

For enquiries, please contact eBRAM at 3792 0707 /  [email protected]

 

 

Important Notice Regarding Illegal Activities Using the Name of The Taxation Institute of Hong Kong

Recently, The Taxation Institute of Hong Kong (hereinafter referred to as “the Institute”) has become aware that certain intermediary agencies or individuals have claimed to assist applicants in becoming members of the Institute, and in some cases, have charged fees or allegedly forged membership certificates. These illegal activities not only harm the reputation of the Institute but also put the public at risk of financial loss.

 

To protect the Institute’s legitimate interests, prevent the spread of false information, and safeguard public assets, The Taxation Institute of Hong Kong hereby issues the following official statement:

 

1. The Taxation Institute of Hong Kong has never authorized any organization or individual to act on its behalf to recruit members or handle related membership applications. All membership applications must meet the eligibility requirements prescribed by the Institute and be submitted through the Institute’s officially designated channels. The Institute does not accept any form of intermediary handling or referral-based application.

 

2. Any promotion or representation claiming that membership status or certificates can be obtained through intermediaries is false and misleading. The Institute does not recognize any membership certificates issued outside the formal procedures of the Institute.

 

3. The Institute strongly warns any individuals or entities engaged in illegal activities, such as misusing the name of the Institute to collect fees, forging documents, or engaging in false or deceptive publicity, to immediately cease all illegal activities above.

 

4. The Institute reserves the right to pursue both civil and criminal liability in accordance with the law against those involved in such illegal activities. The Institute has engaged a law firm to assist with legal matters and is actively monitoring the situation and securing evidence.

 

5. Members of the public who encounter suspicious intermediary promotions are encouraged to verify the information directly with the Institute. If there is any suspicion of fraud or conduct detrimental to public interest, the matter may also be reported to the police or relevant regulatory bodies.

 

The Taxation Institute of Hong Kong that all membership applications and related certifications must be made strictly through the official channels announced by the Institute. The public is hereby reminded not to rely on unverified information from intermediaries, so as to safeguard their own rights and uphold the integrity and professional standing of the Institute.

 

Contact Us
Tel: (852) 2810 0438
E-mail: [email protected]
Address: Room 04-07, 19/F, OfficePlus@Sheung Wan, No. 93-103 Wing Lok Street, Sheung Wan, Hong Kong

 

The Taxation Institute of Hong Kong
16 February 2026

TIHK Secretariat closed early at 12:00 noon on 16 February 2026 (Monday)

Please note TIHK Secretariat Office will close early at 12:00 noon on 16 February 2026 (Monday) for the Monthly Lunchtime Off and Chinese New Year’s Eve.

Wish you a happy Lunar new year and good health.

e20251209 (Playback) 2025 TIHK Chartered Tax Adviser Conference

2025 TIHK Chartered Tax Adviser Conference
“Updates on Outbound – Tax Expert Explains Opportunity and Consideration”

The e-platform link and login details will be sent via email within 3 working days after enrollment.

No additional CPD hours will be granted if you have already attended the Conference on 09 December 2025.

 

Introduction:

Every year at the Conference, the Institute convenes government officials, experts in economic and finance industries, accounting and tax practitioners, professors and representatives from other professional bodies from Hong Kong, China and the global community in the Conference to share and discuss tax issues that are affecting the world. This year, the theme is “Updates on Outbound – Tax Expert Explains Opportunity and Consideration. We will focus on key topics that explore the latest developments, opportunities, and practical considerations in outbound taxation matters.

 

CTA Conference details:

Programme Code : e20251209

Language               : English and Mandarin

CPD Hours            :  7 hours

Registration           :  https://www.tihk.org.hk/event/e20251209-2025-tihk-chartered-tax-adviser-conference/

Deadline Register :  23 March 2026

 

Important Note:

No additional CPD hours will be granted if you have already attended the Conference on 09 December 2025.

 

TIHK Secretariat closed early at 2:00 pm on 24 and 31 December 2025

Important: Renewal of 2026 Membership & CTA Certificate (if applicable)

Members and Students should complete the 2026 Membership Renewal on or before 10 June 2026. Failure to renew your membership on time will result in the cessation of your TIHK membership and the removal of your name from the CTA Register (if applicable).

Important notes for 2026 Membership Renewal:


1. Online Renewal of Membership and CTA Certificate

To encourage members to renew their membership and CTA certificate (if applicable) online, the Institute will offer one incentive to those members who complete the 2026 renewal via TIHK website by 31 January 2026.

Please log in to your TIHK account, and visit “My Profile” -> “Advancement & Renewal” -> “Annual Renewal”.

TIHK 2026 Member Renewal Online Tutorial

 The incentive is as follows:

  • Two HK$50 CPD e-coupons for enrolling in the Institute’s seminars or webinars
    For those who complete renewal online by 31 January 2026, the Institute will offer two HK$50 CPD e-coupons (total value at HK$100) through email.  The first e-coupon will be issued in February 2026 and valid until May 2026.  The second e-coupon will be issued in May 2026 and valid until August 2026.

2. Declaration for Renewal of 2026 Membership

All members (Fellow, Associate and Affiliate) are required to complete the declaration for renewal of 2026 membership.


3. CPD Declaration for ALL TIHK members (including non-CTAs) from 1 December 2024 to 30 November 2025

Starting from 2022, members who are not CTAs are also required to declare whether they have fulfilled the Institute’s CPD requirement when they renew their membership.  The CPD requirement for non-CTA members is to obtain a total of 10 CPD Hours during 1 December 2024 to 30 November 2025, of which 3 hours are tax related.  Please visit www.tihk.org.hk/continuing-professional-development/ for details on the Institute’s CPD requirements.


4. Professional Indemnity Insurance (PII)

All Chartered Tax Advisers and Certified Tax Advisers who are in public practice are required to be covered by Professional Indemnity Insurance (“PII”), unless they are exempted because their liabilities have already been covered by the firm or PII obtained in their other professional capacity.

AMTD is the broker of the Institute’s master PII policy.  Enrollment for and renewal of the 12-month policy (inception date from 1 January 2026) is now opened.  The deadline will be 31 December 2025 (Wednesday).  

PII proposal form for new applicants:

PII renewal form for existing PI-enrolled members:

The forms and payment details could also be downloaded at www.tihk.org.hk/professional-indemnity-insurance (member’s log-in is required).  Please feel free to contact AMTD at [email protected] for details on the master PII policy and submiting proposal form/ renewal form.


5. Online Renewal of Student Registration

In order to be more environmental-friendly, Students are strongly encouraged to renew their student registration online.

Please log in to your TIHK account, and visit My Profile” -> “Advancement & Renewal” -> “Annual Renewal”.

TIHK 2026 Student Registration Renewal Online Tutorial

Exclusive Benefit (this offer limited to Full-member only) [Expired]

As part of your 2026 membership renewal, we’re excited to offer you special access to the Wolters Kluwer (WK) CCH PrimeTax® Platform — an exclusive benefit designed to bring added value and powerful tools to your membership.

Please download the flyer below for full details on the platform’s features and offerings.

TIHK X CCH Tax & Accounting Online Research Platform Flyer

Playback & Materials: CCH PrimeTax® Demo Session

To help you revisit the demonstration or catch up, we have prepared the session recording and presentation deck for your reference.

How to access the materials:

You can access the content in two ways:

  • Scan the QR code in the attached flyer to view the session playback and download the slides.
  • Click here to go directly to the recording.
  • Download the PPT Deck below
PowerPoint deck of CCH PrimeTax® Platform Demo Session

Whether you attended live or were unable to join, these resources are available to support your understanding of the platform’s features and benefits.

Platform subscription reminder:

If you are interested in subscribing to the platform, please complete your subscription on or before 28 February 2026 along with your 2026 membership renewal.


We hope that you will stay with us, and we will count on your continuous support to the Institute in the coming year.  If you have difficulties renewing your membership online or accessing our website, please contact the Secretariat at [email protected] or 2810 0438.

The Taxation Institute of Hong Kong

December 2025