Mandatory Electronic Filing of Profits Tax Return (2)

Nov 26, 2025

The Inland Revenue Department (IRD) will implement the first phase of mandatory electronic filing (e-filing) for profits tax returns (PTRs) with effect from the year of a assessment 2025/26 onwards. This phase applies to the PTRs for corporations and unincorporated businesses (i.e. BIR51 and BIR52) filed by Part 4AA entities of in-scope multinational enterprise groups. Having said that, these entities may still bequalified to file their PTRs in paper form under specified circumstances and conditions.

For details of these exceptions, please visit: EXCEPTION

To prepare for the adoption of e-filing of PTRs, Part 4AA entities are encouraged to register for Business Tax Portal (BTP) accounts early. After registering with the BTP, these entities may opt to receive electronic notices and documents related to tax return filing in the “Profile” section under “Profits Tax Matters” of their dedicated accounts so as to receive electronic returns and enjoy a further extension of one month for e-filing automatically in respect of subsequent issued returns.

Find out more: MORE INFORMATION