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

The Hong Kong Inland Revenue Department Oct. 2 issued a circular extending the filing deadline under the block extension regime, to Dec. 2 from Nov. 17, for 2024-2025 profits tax returns 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, 10/02/25]

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