The Hong Kong Inland Revenue Department (IRD) announced the launch of new functions for top-up tax return filing under the Pillar Two Portal on 26 October 2026. A Part 4AA entity of an in-scope MNE group for a fiscal year beginning on or after 1 January 2025 can now file a top-up tax return and can view and download the notices of top-up tax assessment electronically. A Part 4AA entity refers to a member of an MNE group that falls within the scope of the global minimum tax rules in Hong Kong.…