On 1 February 2019, the Hong Kong Inland Revenue Department announced that voluntary filing of Country-by-Country (CbC) reports in Hong Kong for periods ending up to 31 March 2018 will not be accepted from 1 April 2019. --- Filing deadline for country-by-country return in respect of accounting periods beginning before 1 January 2018 Under section 58E(2) of the Inland Revenue Ordinance, a Hong Kong ultimate parent entity may voluntarily file a country-by-country (CbC) return in respect of an accounting period beginning on or after 1 January 2016 but before 1 January 2018 by the filing deadline, which is the date...