The Hong Kong Inland Revenue Department Nov. 21 issued a circular further extending to Dec. 15 from Dec. 2 the deadline to manually file 2024-2025 profits tax returns under the block extension regime, for accounting dates falling between Jan. 1 and March 31. The circular also clarifies that the Jan. 2, 2026, deadline to file electronically remains unchanged. [Hong Kong, Inland Revenue Department, 11/21/25]
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