On 4 March 2022, the Inland Revenue Department (IRD) of Hong Kong has issued a Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2021/22 Tax Returns. In this letter, the term “tax representative” refers to a person authorized by a taxpayer to act on his behalf for the purposes of the Inland Revenue Ordinance (Cap. 112) (“the Ordinance”). According to the letter, the compliance of profit tax returns is set out in following ways.
- Bulk Issue – “Active” Files- The bulk issue of 2021/22 Profits Tax returns to corporations and partnership businesses, the files of which fall within the “active” category in the Department, will take place on 1 April 2022.
- For taxpayers who are represented, the compliance date specified in the notice will be extended as follows:
| Accounting Date | Extended Due Date |
| 1 April 2021 – 30 November 2021 (Accounting Date Code “N”) | 30 June 2022 |
| 1 December 2021 – 31 December 2021 (Accounting Date Code “D”) | 31 August 2022 |
| 1 January 2022 – 31 March 2022 (Accounting Date Code “M”) | 15 November 2022 |
Despite the above extension, IRD encourages to file as many returns as possible well before the extended due dates. To promote electronic filing, the Department will grant a further extension of 2 weeks on application subject to the condition. The additional extension of 2 weeks will be counted from the date immediately after the extended due date given in paragraph 5 or the normal due date of the return, whichever is the later
