The Hong Kong Inland Revenue Department (IRD) has issued a Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2021/22 Tax Returns. The letter provides that the IRD has decided to provide a further extension of the due date for the 2021/22 Profits Tax return from 31 August 2022 to 15 September 2022 for taxpayers with an accounting date falling in the period 1 December 2021 to 31 December 2021 (Accounting Date Code D). The extension is provided considering the impact of the recent situation of the COVID-19 pandemic on the daily operations of businesses and...