The Hong Kong Inland Revenue Department (IRD) has 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 November 2023 to 29 November 2023 for taxpayers with an accounting date falling within the period 1 January 2023 to 31 March 2023 (Accounting Date Code M). The extension is provided "recognizing the genuine difficulties being experienced by businesses and practitioners in their operations". Despite this extension, tax representatives are encouraged...