Nov 21, 2025
To support businesses and practitioners in coping with their recent operational needs, the Inland Revenue Department has decided to further extend the due date for filing 2024/25 Profits Tax returns with Accounting Date Code ‘M’ (i.e. accounting date falling within 1 January 2025 to 31 March 2025) in paper form from 2 December 2025 to 15 December 2025. The due date for filing the tax returns electronically remains unchanged (i.e. 2 January 2026). Despite this extension, tax representatives are encouraged to file as many returns as possible well before the further extended due date.
CHAN Sze-wai, Benjamin Commissioner of Inland Revenue 21 November 2025