The Hong Kong profit tax return deadline of the 2022-2023 profits tax filing period began with the mass distribution of the 2022-2023 profits tax return forms on April 3, 2023.
The revised deadlines for submitting the 2022-2023 profits tax returns through the block extension program (applicable to taxpayers utilizing a tax agent) are outlined below:
| Accounting date code | Extended due date | Further extended due date for semi-electronic / electronic filing* |
| “N” code (1 April 2022 to 30 November 2022) | 3 May 2023(No extension) | 3 June 2023 |
| “D” code (1 December to 31 December 2022) | 15 August 2023 | 15 September 2023 |
| “M” code – profits cases (1 January 2023 to 31 March 2023) | 15 November 2023 | 15 December 2023 |
| “M” code – loss cases (1 January 2023 to 31 March 2023) | 31 January 2024 | 31 January 2024 |