If your tax agent has correctly requested an extension for filing your 2022/23 Profits Tax return through the Block Extension Scheme, the Hong Kong corporate tax return due date is extended as outlined below:
| Accounting date code | Extended due date | Electronic Filing Extended Due Date |
| For N Code Returns
(Accounting Date between 1 April to 30 November) |
17 May 2023 | 17 June 2023 |
| For D Code Returns
(Accounting Date between 1 to 31 December) |
29 August 2023 | 29 September 2023 |
| For M Code Returns
(Accounting Date between 1 January to 31 March) |
15 November 2023 | 15 December 2023 |
| For M Code Returns
and Current Year Loss Cases |
31 January 2024 | 31 January 2024 |