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The launch of digital certificates of resident status
Starting from 10 November 2025, the Inland Revenue Department (IRD) will issue digital certificates of resident status (CoRs) instead of paper ones to successful applicants for claiming tax benefits under the Comprehensive Arrangement for the Avoidance of Double Taxation between the Chinese mainland and Hong Kong (the CDTA). For other CDTAs, paper CoRs, instead of digital ones, will continue to be issued.
While CoR applications can continue to be made by post or in person for all CDTAs, taxpayers applying for CoRs under the CDTA generally need to first open an account with the Individual Tax Portal (ITP) or Business Tax Portal (BTP) under the e-TAX Services provided at the government website, for the receipt of the digital CoRs.
Taxpayers can appoint service providers via their ITP or BTP account to apply for CoRs on their behalf and get access to the digital CoRs issued under the CDTA.
Clients who would like to know more about the digital CoRs or the procedures for opening an ITP or a BTP account can contact their tax executive.