Global Daily Tax News, Hong Kong Extends Deadline For Code 'M' Profits Tax Returns, (Oct 6, 2025)
Hong Kong's Inland Revenue Department (IRD) has extended the deadline for the filing of certain profits tax returns.
The circular concerns the block extension scheme for lodgment of 2024/25 returns, which is available to tax representatives.
The tax agency announced on October 2, 2025: "Recognising the genuine difficulties being experienced by businesses and practitioners in their operations, the Inland Revenue Department has decided to extend the due date for filing 2024/25 Profits Tax returns with Accounting Date Code "M" (i.e. accounting date falling within January 1, 2025, to March 31, 2025) from November 17, 2025, to December 2, 2025. Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date."