On 8 September 2022, the Hong Kong Inland Revenue Department (IRD) issued a Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2021/22 Tax Returns. Previously extended from 31 August to 15 September 2022, the letter provides that the IRD has decided to provide a further extension of the due date for the 2021/22 Profits Tax return to 30 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...