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Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department * Service charge $500/hr

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When to file the profits tax returns?

There are two types of issue of profits tax returns: (a) the odd issue and (b) the bulk issue.

 

The odd issue of tax returns is on a case by case basis throughout the year of assessment at the discretion of the assessing officer. The time limit to file a tax return is usually set at one month from the date of issue save the urgent cases, for example a sole trader has ceased his business and is going to leave Hong Kong permanently, in which the time limit may be less than one month.  

 

The bulk issue of tax returns is done by the computer in April to a lot of taxpayers according to their accounting dates. Although the time limit for filing the tax returns on bulk issue is also set at one month from the issue date, the taxpayer can ask for an extension of the time limit if his accounting date falls in the categories “M” and “D”.

 

Category

Accounting date

Extension of time limit up to

 

M

The accounting date falls in the period of 1 January to 31 March.

 

around 15 November

D

The accounting date falls in the period of 1 December to 31 December.

 

around 15 August

N

All other cases.

 

no extension

 

The extension applies to the current year of assessment only. Automatic extension is granted to those taxpayers who are represented by a tax representative. Unrepresented taxpayers will be granted the extension upon written request. The exact dates and details of the extension may differ slightly from year to year and they are published on the IRD's website. Although in general no further extension will be granted beyond the above time limits, the assessor may extend the time limit in special cases where the taxpayer has pressing problems in meeting the deadline.      

 

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