Under Hong Kong Tax system, the Inland Revenue Department (IRD) has three different series of Profits Tax return forms: Corporations (BIR51), Persons Other Than Corporations (BIR52) and In Respect Of Non-Resident Persons (BIR54).
With effect from 1 April 2019, ten supplementary forms to Profits Tax Returns (BIRS1 to BIRS10) are introduced for you to report information on preferential regimes and tax incentives. The supplementary forms, being part of the return, should be filed together with the return. For more information, please contact our Hong Kong tax experts.