The Inland Revenue Department has published updated guidelines on the Global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups, dated 25 September 2025. This includes new guidance on the portal for filing notifications and returns, and the registration of in-scope groups.
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Pillar Two Portal (New)
A Part 4AA entity of an in-scope MNE group must file a top-up tax notification and a top-up tax return in the form of an electronic record using a system design…