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    • Australia Issues Pillar Two Guidance For Tax Consolidated Groups
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    Global Daily Tax News, Hong Kong Further Extends Deadlines For Code 'M' Profits Tax Returns, (Jan 5, 2026)

    Hong Kong's Inland Revenue Department (IRD) has extended the deadline for 2024/25 Profits Tax returns for loss cases for certain taxpayers.

    The extension is for returns filed by tax representatives with an Accounting Date Code "M" (i.e. an accounting ...

    Hong Kong's Inland Revenue Department (IRD) has extended the deadline for 2024/25 Profits Tax returns for loss cases for certain taxpayers.

    The extension is for returns filed by tax representatives with an Accounting Date Code "M" (i.e. an accounting date falling within January 1, 2025, to March 31, 2025). It follows an earlier general extension for Code M returns announced by the tax agency on October 2, 2025, enabling the filing of returns by December 2, 2025, rather than by November 17, 2025.

    Newly, the tax agency has said that these returns for loss cases in paper form may be filed by February 13, 2026, rather than by February 2, 2026. The same February 13, 2026, deadline applies for electronically filed returns also for loss cases, the announcement confirms.

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