Inland Revenue Department's (“IRD”) Block Extension Scheme For The Lodgement Of 2021/22 Profits Tax Returns

Extended Due Date for ‘M’ Code Returns

Recognizing the genuine difficulties being experienced by businesses and practitioners in their operations as a result of the recent situation of the COVID-19 epidemic, the IRD has announced on 19 October 2022 to further extend the due date for filing 2021/22 Profits Tax returns with Accounting Date Code ‘M’ (i.e. accounting date falls within 1 January 2022 to 31 March 2022) from 15 November 2022 to 30 November 2022.

有關整批延期提交2021/22年度報稅表的安排

延展結帳日期「M」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因近日2019冠狀病毒病疫情在運作上遇到確實困難，稅務局於本年10月19日宣佈將結帳日期「M」類（即結帳日期介乎2022年1月1日至2022年3月31日者）個案的2021/22年度利得稅報稅表的最後提交限期由2022年11月15日進一步延展至2022年11月30日。