Hong Kong tax chief apologises after eTAX error leaves 33,000 returns unfiled

More than 33,000 Hong Kong taxpayers believed they had filed their returns, only to discover that their submissions had never reached the Inland Revenue Department. The government’s watchdog said unclear wording on the electronic tax platform caused the confusion, and some users were fined as a result.

The Office of the Ombudsman said it opened an investigation after receiving multiple complaints about unsuccessful electronic tax deliveries. Between May 2025 and January 2026, the department did not receive returns submitted through eTAX with a digital signature completed via the iAM Smart platform, Ombudsman Jack Chan said.

The filing process did not end when users signed through iAM Smart. They had to return to eTAX and wait for a confirmation page, but many mistakenly assumed that the digital signature completed the submission. Inland Revenue Commissioner Benjamin Chan apologised and said the department would arrange refunds or cancel penalties for about 800 taxpayers who received fines in the 2025-26 tax year.

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Our investigation revealed that between May 2025 and January 2026, IRD did not receive the tax returns filed by over 33,000 taxpayers via eTAX using a digital signature completed with ‘iAM Smart,’

About 26,000 of the affected taxpayers had corrected their filings, Chan said on the Commercial Radio programme “On a Clear Day.” The two electronic platforms have also been revamped. iAM Smart will remind users to return to eTAX, which will display clearly whether the filing has been completed.

Luk Che-chung, a former chief executive of the Hospital Authority’s Hong Kong East Cluster, said he was among those penalised. He received a HK$600 fine and initially assumed the mistake was his own. “I am over 60 years old, and I thought my memory was failing. I didn’t even know that I hadn’t filed my taxes after signing,” he said. Luk said he felt relieved when he learned of the Ombudsman’s investigation and urged the authorities to prevent similar cases.

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I am over 60 years old, and I thought my memory was failing. I didn’t even know that I hadn’t filed my taxes after signing,