Extended Due Date for ‘D’ Code profits Tax Returns 2023

Jun 30, 2023

Recognising the genuine difficulties being experienced by businesses and practitioners in their operations, the Inland Revenue Department has decided to extend the due date for filing 2022/23 Profits Tax returns with Accounting Date Code ‘D’ (i.e. accounting date falls within 1 December 2022 to 31 December 2022) from 15 August 2023 to 29 August 2023.

Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date.

We thank the HOn. Edmund Wong for requesting this extension and we thank Mr. TP Tam, Commissioner of Inland Revenue Department for his kind understanding by granting the extension. This will greatly help practitioners and businesses in the compliance of the filing of Profits Tax Returns.

Please refer to the circular from the Inland Revenue Department at IRD's Extension of D Code Profits Tax Returns 2023