On 29 June 2023, the Hong Kong Inland Revenue Department (IRD) issued a Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2022/23 Tax Returns. The letter provides that the IRD has decided to provide an extension of the due date for filing 2022/23 Profits Tax returns from 15 August 2023 to 29 August 2023 for taxpayers with an accounting date falling within the period 1 December 2022 to 31 December 2022 (Accounting Date Code D). The extension is provided "recognizing the genuine difficulties being experienced by businesses and practitioners in their operations". Despite this extension, tax...