✔ 最佳答案
When to File
(a)
Normal Filing Time
Generally, Profits Tax Return should be filed within one month from the date of issue. The compliance date of submission is specified on page 1 of the Profits Tax Return.
(b)
Block Extension Scheme
Under a block extension scheme, extension is generally granted to taxpayers who make up their annual accounts after 30 November:
Extended Due Date
Accounting Date
15 August 2007
for D Code Returns
(i.e. Accounting Date between 1 to 31 December)
15 November 2007
for M Code Returns
(i.e. Accounting Date between 1 Jan to 31 March)
31 January 2008
for M Code Returns
(Current Year Loss Cases)
In the beginning of each year, the Commissioner of Inland Revenue issues a Circular Letter to tax representatives setting out details of the block extension scheme lodgement arrangements for the year and how the block extension can be applied for.
(c)
Application for Extension for the Submission of Return
Apart from the block extension scheme, individual application for extension of time for submission of returns can be made in writing. An explanation of why lodgement cannot be made on a timely basis, together with supporting evidence, must accompany the application.
http://www.ird.gov.hk/eng/tax/ind_tre.htm#03
2008-03-10 09:16:00 補充:
This is the usual practice of IRD. If a change of filing has to be made, announcement on the new arrangement will be posted in the web-site and the your tax representative ( to be precise, this is not in the status of your auditor ) will also be notified from IRD.