Hong Kong opens Pillar Two return filing and electronic assessments

The launch provides an electronic route under the existing Inland Revenue Ordinance, rather than introducing a new minimum tax. Schedule 63 section 11(3)(a) requires an electronic record sent through the Commissioner’s designated system. IRD identifies BIR82 as the top-up tax return and describes an ordinary process that does not accept paper filing; the Commissioner’s statutory exceptional powers remain separate.^[2][3]

Filing and assessed entities need the relevant Business Tax Portal accounts. Authorised signatories use an organisational e-Cert with AEOI functions. Electronic assessment notices and any payment vouchers go to those accounts, so designated paying entities also need access. IRD says the account arrangements apply to joint-venture groups too.^[2]

The portal’s availability is not a deadline extension. Schedule 63 section 9 retains the earlier of the statutory 15-month period—or 18 months for the group’s transition year—and any date specified in a section 4 notice. Groups should confirm the filing entity, transition history and account permissions before relying on a calendar date.^[3]