What is the filing deadline for the Hong Kong profits tax return?

Standard position. The return states a compliance date. For ordinary paper returns issued in the April bulk issue this is normally about one month from issue. If you file the return online after receiving an electronic notice, the law gives you 2 months from the date of issue of the notice.

First return. A taxpayer receiving its first Profits Tax Return can file within 3 months of issue.

Extensions. A tax representative can apply for the Block Extension Scheme, which gives later due dates according to the accounting date code (see the next answer). Voluntary e-filing can earn a further month on application. Individual extensions beyond those dates are granted only in exceptional circumstances and must be requested in writing at least 14 days before the extended due date.

If you miss it. The Inland Revenue Department (IRD) may raise an estimated assessment or take penalty action (see the penalty answers). Persistent late filers are almost certain to face action.

Check the return itself. Dates are set in the notice for the specific year of assessment, and the IRD can announce changes. Always confirm on the return or the IRD website.