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

Mar 25, 2026

The Inland Revenue Department (IRD) has published the Circular Letter to Tax Representatives (Circular Letter) in respect of the Block Extension Scheme for Lodgement of 2025/26 Tax Returns on 19 March 2026. In this Circular Letter, the IRD reiterated the full adoption of e-BES starting from April 2026, where the 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 will be a transitional arrangement during the initial implementation phase of e-BES, allowing tax representatives time to adapt to the new requirements. The IRD will accept the submission of applications and notifications in a prescribed Excel template together with a signed confirmation letter in PDF format through the designated email. The Excel template will be made available on 1 April 2026.

Useful Links: https://www.ird.gov.hk/eng/pdf/bel26e.pdf (Circular Letter) https://www.ird.gov.hk/eng/tax/electronic_bes.htm (Transitional Arrangement)