Hong Kong Tax Agency Issues Circular Further Extending Filing Deadline for Block Extension Regime

Jan. 2, 2026, 5:00 AM UTC

The Hong Kong Inland Revenue Department Dec. 19 issued a circular further extending, to Feb. 13, 2026, from Feb. 2, 2026, the paper and electronic filing deadline under the block extension regime for 2024-2025 profits tax returns for loss cases with accounting date code “M.” The extension applies to returns with accounting dates from Jan. 1 to March 31. Tax representatives are encouraged to file as many returns as possible prior to the extended deadline. [Hong Kong, Inland Revenue Department, 12/19/25]

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