INLAND REVENUE DEPARTMENT’S (“IRD”) BLOCK EXTENSION SCHEME FOR THE LODGEMENT OF 2021/22 PROFITS TAX RETURNS

Extended Due Date for ‘D’ Code Returns

Recognizing the impact of the recent situation of the COVID-19 pandemic on the daily operation of businesses and practitioners, the IRD has announced on 1 August 2022 to further extend the due date for filing 2021/22 Profits Tax returns with Accounting Date Code ‘D’ (i.e. accounting date falls within 1 December 2021 to 31 December 2021) from 31 August 2022 to 15 September 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「D」類個案報稅表提交日期的安排事宜

鑒於近日2019冠狀病毒病疫情對企業和稅務從業者日常營運的影響，稅務局於本年8月2日宣佈將結帳日期「D」類（即結帳日期介乎2021年12月1日至2021年12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8月31日進一步延展至2022年9月15日。