每年 audit deadline 日期 可以係邊到睇?

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.

The basic information you can find in the website of Inland Revenue
Department website.
Also, you can ask your auditor or tax representative about this because they
will tell you when to be the deadline.
If the company has the tax representative, then the tax deadline of December
or (D code) will be 15 August and of March (or M code) will be
15 November or 31 January for loss case. Therefore, your auditor will ask
you to complete the audit before these deadline date.