Q：
|
How to submit Country-by-Country (CbC) Notification and Return to the Hong Kong Inland Revenue Department?
|
|
A：
|
The Hong Kong Inland Revenue Department (“HKIRD”) developed the CbC Reporting Portal (“the Portal”) for Hong Kong entities. According to Part 9A of the Inland Revenue Ordinance (Cap.112) (“IRO”), the Reporting Entity must submit CbC notification and CbC Return through this CbC Reporting Portal. To access the CbC Reporting Portal, you may visit this link (https://aeoi2.ird.gov.hk/cbc_portal/landing/).
|
Q：
|
What functions can be accessed upon registration for a Hong Kong CbC Reporting Account?
|
A：
|
The following functions can be accessed under the Portal:
-
updating the profile;
-
sending e-message to and receiving e-message from the HKIRD;
-
submitting CbC notification;
-
checking status of CbC Return;
-
submitting test data file to the HKIRD for validation;
-
filing the CbC Return; and
-
submitting amended records after filing CbC Return.
|
Q：
|
Who can process the Hong Kong CbC Reporting Account registration?
|
A：
|
The account registration can be processed by any of the following:
-
The Reporting Entity
-
the Service Provider engaged by the Reporting Entity
-
for a non-corporate Reporting Entity, the person who acts for the non-corporate Reporting Entity or is responsible for the management of the non-corporate Reporting Entity
|
Q：
|
What if the Hong Kong Reporting Entity is not carrying on a business in Hong Kong and wishes to register for a CbC Reporting Account?
|
A：
|
The Hong Kong Reporting Entity should write to the HKIRD via email to request a Business Registration Number Equivalent, providing full details of the Reporting Entity as well as the reason why it has not applied for business registration. HKIRD will assign a unique Business Registration Number Equivalent to the Reporting Entity, where appropriate.
|
Q：
|
Who can submit Hong Kong CbC notification and return in the Portal?
|
A：
|
The Hong Kong Reporting Entity can submit the notification and file CbC Return on its own. In addition, an authorized service provider or the person managing the non-corporate Reporting Entity can submit the CbC notification and return on behalf of a Hong Kong Reporting Entity after the Hong Kong Reporting Entity has submitted to the HKIRD the Form IR1465 – Authorization Form for Registration/Operation of a CbC Reporting Account.
|
Q：
|
Is there any required format for data file to be transmitted to the HKIRD?
|
A：
|
Data file to be prepared for reporting the required information in relation to the CbC report for a reportable group should be prepared in the Extensible Markup Language (XML) format set out by the HKIRD. If any self-developed software is used to prepare the data file, prior consent has to be obtained from the HKIRD by submitting a test data file to the CbC Reporting Portal for validation.
|
FAQ
