On 9 September 2020, the Inland Revenue Department (IRD) of Hong Kong has published a Circular Letter to Tax Representatives extending the deadline for filing Profits Tax returns. Accordingly, the Inland Revenue Department decided to extend the due dates for filing Profits Tax returns for 2019/20 with Accounting Date Code ‘D’ and Code ‘M’ from 15 September 2020 and 16 November 2020 to 30 September 2020 and 30 November 2020, respectively. Code ‘D’ is for accounting dates falling within 1 December to 31 December 2019 and Code ‘M’ is for accounting dates falling within 1 January to 31 March 2020.
Despite the extensions, tax representatives are encouraged to file as many returns as possible well before the extended due dates.
