Dec 22, 2025
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 2024/25 Profits Tax returns for loss cases with Accounting Date Code ‘M’ (i.e. accounting date falling within 1 January 2025 to 31 March 2025) in paper form from 2 February 2026 to 13 February 2026. The due date for filing the tax returns electronically is also extended to 13 February 2026. Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date.
CHAN Sze-wai, Benjamin Commissioner of Inland Revenue
Please refer to the Circular Letter to Tax Representatives . We thank the Commissioner of Inland Revenue Department for their kind understanding.