INLAND REVENUE DEPARTMENT’S (“IRD”) BLOCK EXTENSION SCHEME FOR THE LODGEMENT OF 2022/23 PROFITS TAX RETURNS

Extended Due Date for Filing ‘D’ Code Returns

Recognizing the genuine difficulties being experienced by businesses and practitioners in their operations, the IRD has announced on 29 June 2023 to extend the due date for filing 2022/23 Profits Tax returns with Accounting Date Code ‘D’ (i.e. accounting date falls within 1 December 2022 to 31 December 2022) from 15 August 2023 to 29 August 2023.

有關稅務局整批延期提交2022/23年度報稅表的安排

延展結帳日期「D」類個案報稅表提交日期的安排事宜

鑒於企業和稅務從業者在運作上遇到確實困難，稅務局於本年6月29日宣佈將結帳日期「D」類（即結帳日期介乎2022年12月1日至2022年12月31日者）個案的2022/23年度利得稅報稅表的最後提交限期由2023年8月15日延展兩星期至2023年8月29日。