\u9999\u6e2f\u7a05\u8868\u63d0\u4ea4\u671f\u9650\u4e00\u89bd<\/title> <style> body { font-family: \"Microsoft YaHei\", sans-serif; background-color: #f9f9f9; margin: 20px; line-height: 1.5; } table { width: 100%; border-collapse: collapse; box-shadow: 0 2px 6px rgba(0,0,0,0.08); margin-bottom: 20px; } th { background-color: #e6f2ff; \/* \u6dfa\u85cd *\/ color: #333; padding: 14px 12px; text-align: left; font-weight: 600; border: 1px solid #ccc; } td { padding: 14px 12px; border: 1px solid #ddd; vertical-align: top; text-align: left; } tr:nth-child(even) td { background-color: #ffffff; } tr:nth-child(odd) td { background-color: #fafafa; } @media (max-width: 600px) { th, td { padding: 10px 8px; font-size: 14px; } } <\/style> <\/head> <body> <table> <thead> <tr> <th>\u7a05\u8868\u985e\u578b<\/th> <th>\u91dd\u5c0d\u5c0d\u8c61<\/th> <th>\u767c\u51fa\u65e5\u671f<\/th> <th>\u63d0\u4ea4\u9650\u671f (\u4e00\u822c)<\/th> <th>\u96fb\u5b50\u5831\u7a05\u5ef6\u671f<\/th> <\/tr> <\/thead> <tbody> <tr> <td>\u5229\u5f97\u7a05 (BIR51\/52)<\/td> <td>\u6709\u9650\u516c\u53f8\u53ca\u5408\u5925\u696d\u52d9<\/td> <td>2026\u5e744\u67081\u65e5<\/td> <td>1\u500b\u6708\u5167<\/td> <td>\u984d\u59161\u500b\u6708<\/td> <\/tr> <tr> <td>\u7269\u696d\u7a05 (BIR57)<\/td> <td>\u7269\u696d\u6536\u79df\u696d\u4e3b<\/td> <td>2026\u5e744\u67081\u65e5<\/td> <td>1\u500b\u6708\u5167<\/td> <td>\u984d\u59162\u661f\u671f<\/td> <\/tr> <tr> <td>\u50f1\u4e3b\u7a05\u8868 (BIR56A)<\/td> <td>\u50f1\u4e3b (\u7533\u5831\u54e1\u5de5\u85aa\u916c)<\/td> <td>2026\u5e744\u67081\u65e5<\/td> <td>1\u500b\u6708\u5167<\/td> <td>\u984d\u59161\u661f\u671f<\/td> <\/tr> <tr> <td>\u500b\u5225\u4eba\u58eb (BIR60)<\/td> <td>\u50f1\u54e1\u3001\u7368\u8cc7\u6771\u4e3b<\/td> <td>2026\u5e745\u67084\u65e5<\/td> <td>1\u500b\u6708\u5167<\/td> <td>\u984d\u5916 1 \u500b\u6708<\/td> <\/tr> <\/tbody> <\/table> <\/body> <\/html>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec43de8 elementor-widget elementor-widget-text-editor\" data-id=\"ec43de8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/company-taxation\/\">[Corporate Tax Filing] Sole Proprietorship\/Partnership Limited Company Tax Filing Guide | Latest Guide to Tax Rates, Fees and Process<\/a><\/strong><\/span><\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/employers-return\/\"><strong>[Employer\u2019s Return] BIR56A vs IR56B: What\u2019s the Difference? Company Filing for Employees | Employer Filing Guide<\/strong><\/a><\/span><\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/ir56m\/\"><strong>What is IR56M?<\/strong><strong>How to complete IR6036B?<\/strong><strong> <\/strong><strong>Step-by-step filing guide (<\/strong><strong>with form download link)<\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-847c8e6 elementor-widget elementor-widget-heading\" data-id=\"847c8e6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Limited Company Profits Tax Extension Rules<br \/>(N, D, M Code Explained)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-489a1a9 elementor-widget elementor-widget-text-editor\" data-id=\"489a1a9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you have appointed a \u201ctax representative\u201d (e.g., General Accounting), you may apply for an extension to file your tax return based on your company\u2019s <strong>year-end date<\/strong><strong> (Year-End-Date)<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f37b0c elementor-widget elementor-widget-heading\" data-id=\"4f37b0c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is a tax filing Code?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87f5eb0 elementor-widget elementor-widget-image\" data-id=\"87f5eb0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code.webp\" class=\"attachment-large size-large wp-image-24832\" alt=\"What is a tax filing Code? Depending on the company\u2019s year-end date, the IRD classifies it into three categories: N Code: April 1 to November 30), D Code: December 1 to December 31, and M Code: January 1 to March 31.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code.webp 800w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code-300x300.webp 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code-150x150.webp 150w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code-768x768.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a6658b elementor-widget elementor-widget-text-editor\" data-id=\"0a6658b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Depending on the company\u2019s year-end date, the IRD classifies it into three categories:<\/p><ul><li><strong>N Code:<\/strong> Year-end date falls between April 1 and November 30.<\/li><li><strong>D Code:<\/strong> Year-end date falls between December 1 and December 31.<\/li><li><strong>M Code:<\/strong> Year-end date falls between January 1 and March 31.<\/li><\/ul><p>Further reading:<\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/company-taxation\/\">[Corporate Tax Filing] Sole Proprietorship\/Partnership Limited Company Tax Filing Guide | Latest Guide to Tax Rates, Fees and Process<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7751bf elementor-widget elementor-widget-heading\" data-id=\"d7751bf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2026 Limited Company Extension Timeline<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-352d3d3 elementor-widget elementor-widget-text-editor\" data-id=\"352d3d3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<!DOCTYPE html> <html lang=\"en\"> <head> \u00a0 <meta charset=\"UTF-8\" \/> \u00a0 <title>Hong Kong Company Profits Tax Filing Deadlines<\/title> \u00a0 <style> \u00a0 \u00a0 body { \u00a0 \u00a0 \u00a0 font-family: \"Microsoft YaHei\", sans-serif; \u00a0 \u00a0 \u00a0 background-color: #f9f9f9; \u00a0 \u00a0 \u00a0 margin: 20px; \u00a0 \u00a0 \u00a0 line-height: 1.5; \u00a0 \u00a0 } \u00a0 \u00a0 table { \u00a0 \u00a0 \u00a0 width: 100%; \u00a0 \u00a0 \u00a0 border-collapse: collapse; \u00a0 \u00a0 \u00a0 box-shadow: 0 2px 6px rgba(0,0,0,0.08); \u00a0 \u00a0 \u00a0 margin-bottom: 20px; \u00a0 \u00a0 } \u00a0 \u00a0 th { \u00a0 \u00a0 \u00a0 background-color: #e6f2ff; \/* \u6dfa\u85cd *\/ \u00a0 \u00a0 \u00a0 color: #333; \u00a0 \u00a0 \u00a0 padding: 14px 12px; \u00a0 \u00a0 \u00a0 text-align: left; \u00a0 \u00a0 \u00a0 font-weight: 600; \u00a0 \u00a0 \u00a0 border: 1px solid #ccc; \u00a0 \u00a0 } \u00a0 \u00a0 td { \u00a0 \u00a0 \u00a0 padding: 14px 12px; \u00a0 \u00a0 \u00a0 border: 1px solid #ddd; \u00a0 \u00a0 \u00a0 vertical-align: top; \u00a0 \u00a0 \u00a0 text-align: left; \u00a0 \u00a0 } \u00a0 \u00a0 tr:nth-child(even) td { background-color: #ffffff; } \u00a0 \u00a0 tr:nth-child(odd) td { background-color: #fafafa; } \u00a0 \u00a0 @media (max-width: 600px) { \u00a0 \u00a0 \u00a0 th, td { padding: 10px 8px; font-size: 14px; } \u00a0 \u00a0 } \u00a0 <\/style> <\/head> <body> <table> \u00a0 <thead> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <th>Financial Year End<\/th> \u00a0 \u00a0 \u00a0 <th>Code<\/th> \u00a0 \u00a0 \u00a0 <th>Normal Deadline<\/th> \u00a0 \u00a0 \u00a0 <th>Extended Deadline<\/th> \u00a0 \u00a0 <\/tr> \u00a0 <\/thead> \u00a0 <tbody> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>1 April 2026 – 30 November 2026<\/td> \u00a0 \u00a0 \u00a0 <td>N Code<\/td> \u00a0 \u00a0 \u00a0 <td>4 May 2026<\/td> \u00a0 \u00a0 \u00a0 <td>No extension allowed<\/td> \u00a0 \u00a0 <\/tr> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>1 December 2026 – 31 December 2026<\/td> \u00a0 \u00a0 \u00a0 <td>D Code<\/td> \u00a0 \u00a0 \u00a0 <td>4 May 2026<\/td> \u00a0 \u00a0 \u00a0 <td>17 August 2026<\/td> \u00a0 \u00a0 <\/tr> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>1 January 2026 – 31 March 2026<\/td> \u00a0 \u00a0 \u00a0 <td>M Code<\/td> \u00a0 \u00a0 \u00a0 <td>4 May 2026<\/td> \u00a0 \u00a0 \u00a0 <td> \u00a0 \u00a0 \u00a0 \u00a0 Profit: 16 November 2026<br\/> \u00a0 \u00a0 \u00a0 \u00a0 Loss: 1 February 2027 \u00a0 \u00a0 \u00a0 <\/td> \u00a0 \u00a0 <\/tr> \u00a0 <\/tbody> <\/table> <\/body> <\/html>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-128a940 elementor-widget elementor-widget-heading\" data-id=\"128a940\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When will you receive your first tax return? (Newly incorporated companies)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b10d8a6 elementor-widget elementor-widget-text-editor\" data-id=\"b10d8a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Newly registered Hong Kong limited companies will not receive a tax return immediately in April.<\/p><ul><li><strong>First filing:<\/strong> You will usually receive your first Profits Tax Return (BIR51) about <strong>18<\/strong><strong> months<\/strong> after incorporation.<\/li><li><strong>Subsequent filings:<\/strong> Thereafter, you will receive the tax return on the first working day of April each year.<\/li><\/ul><p>Example: A limited company incorporated in December 2024 will receive its first tax return in June 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a03daa0 elementor-widget elementor-widget-heading\" data-id=\"a03daa0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> 2026 Tax Filing Months \u2014 Overview<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8fe53c elementor-widget elementor-widget-text-editor\" data-id=\"c8fe53c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Based on the IRD\u2019s \u201c<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/bel26e.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Circular Letter to Tax Representatives \u2013 Arrangements for Block Extension of Time for Lodging 2025\/26 Tax Returns<\/strong><\/a><\/span>\u201d, here is a quick navigation summary of the key tax filing months:<\/p><ul><li>April to early May: Peak period for tax returns (Property Tax, Employer\u2019s Returns, Profits Tax, and Individual Tax Returns issued).<\/li><li>May 4: First filing deadline for multiple returns (N Code, Property Tax, Employer\u2019s Returns).<\/li><li>Key point on extensions: Deadlines differ for profit-making vs loss-making companies. M Code companies can be extended up to November 16, 2026.<\/li><li><strong>Professional advice<\/strong>: It is recommended to appoint a tax representative within one month of receiving the tax return to obtain the longest possible extension.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c81a8db elementor-widget elementor-widget-heading\" data-id=\"c81a8db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2025\/26 Tax Filing and Extension \u2014 Key Timeline<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1b0815 elementor-widget elementor-widget-spacer\" data-id=\"d1b0815\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-333ccc6 elementor-widget elementor-widget-text-editor\" data-id=\"333ccc6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This checklist consolidates the full process from the issue of letters in April 2026 through to the final deadline in February 2027. Please refer to the items that apply to your role (employer, property owner, business owner).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b0703 elementor-widget elementor-widget-text-editor\" data-id=\"b3b0703\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<!DOCTYPE html> <html lang=\"en\"> <head> <meta charset=\"UTF-8\" \/> <title>2026\u20132027 Hong Kong Tax Filing Schedule<\/title> <style> body { font-family: \"Microsoft YaHei\", sans-serif; background-color: #f9f9f9; margin: 20px; line-height: 1.5; } table { width: 100%; border-collapse: collapse; box-shadow: 0 2px 6px rgba(0,0,0,0.08); margin-bottom: 20px; } th { background-color: #e6f2ff; \/* \u6dfa\u85cd *\/ color: #333; padding: 14px 12px; text-align: left; font-weight: 600; border: 1px solid #ccc; } td { padding: 14px 12px; border: 1px solid #ddd; vertical-align: top; text-align: left; } tr:nth-child(even) td { background-color: #ffffff; } tr:nth-child(odd) td { background-color: #fafafa; } .deadline { color: #d32f2f; font-weight: bold; } @media (max-width: 600px) { th, td { padding: 10px 8px; font-size: 14px; } .deadline { font-size: 14px; } } <\/style> <\/head> <body> <table> <thead> <tr> <th>Month \/ Date<\/th> <th>Taxpayer<\/th> <th>Action Item<\/th> <th>Form Number<\/th> <\/tr> <\/thead> <tbody> <tr> <td>1 April 2026<\/td> <td>Partnerships, Limited Companies<br\/>(excluding N Code)<\/td> <td><B>Apply for Tax Extension<\/B><\/td> <td>BIR51 \/ BIR52<\/td> <\/tr> <tr> <td>1 April 2026<\/td> <td>Property Owners (Rental Income)<\/td> <td>File Property Tax Return<\/td> <td>BIR57<\/td> <\/tr> <tr> <td>1 April 2026<\/td> <td>Employers<\/td> <td>File Employer’s Return<\/td> <td>BIR56A<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Employers<\/td> <td>Deadline to <B>submit<\/B> Employer’s Return<\/td> <td>BIR56A<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Property Owners<\/td> <td>Deadline to <B>submit<\/B> Property Tax Return<\/td> <td>BIR57<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Limited Companies (N Code)<\/td> <td>Deadline to <B>submit<\/B> Profits Tax Return<\/td> <td>BIR51<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td>Individuals (Employees)<\/td> <td>File Tax Return – Individuals<\/td> <td>BIR60<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td>Sole Proprietorships – Unlimited Company Owners<\/td> <td><B>Apply for Tax Extension<\/B><\/td> <td>BIR60<\/td> <\/tr> <tr> <td>4 June 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Individuals (Employees)<\/td> <td>Deadline to <B>submit<\/B> Tax Return – Individuals<\/td> <td>BIR60<\/td> <\/tr> <tr> <td>17 August 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Limited Companies (D Code)<\/td> <td>Deadline to <B>submit<\/B> Profits Tax Return<\/td> <td>BIR51<\/td> <\/tr> <tr> <td>16 November 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Limited Companies (M Code Profit)<\/td> <td>Deadline to <B>submit<\/B> Profits Tax Return<\/td> <td>BIR51<\/td> <\/tr> <tr> <td>4 August 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Unlimited Companies: Sole Proprietorships and Partnerships<\/td> <td><B>Submit<\/B> Tax Return<\/td> <td>BIR52 \/ BIR60<\/td> <\/tr> <tr> <td>1 February 2027<\/td> <td>Limited Companies (M Code Loss)<\/td> <td><B>Apply for Tax Extension<\/B><\/td> <td>BIR51<\/td> <\/tr> <\/tbody> <\/table> <\/body> <\/html>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad1b814 elementor-widget elementor-widget-heading\" data-id=\"ad1b814\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a0f1ea uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"6a0f1ea\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-111' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">When do sole proprietorships file tax?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Profits Tax for a sole proprietorship is reported together with the proprietor\u2019s Individual Tax Return (BIR60), which is issued each May. You may appoint a tax representative to apply for an extension to November 16.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-ba032df\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-ba032df uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">When do partnerships file tax?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>A partnership\u2019s Profits Tax Return is issued each April. You may appoint a tax representative to apply for an extension to November 16.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-61d3b18\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-61d3b18 uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">If I have both Salaries Tax and a sole proprietorship business, which deadline should I follow?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>You should refer to <strong>BIR60 (<\/strong><strong>Individual Tax Return)<\/strong>. As a sole proprietorship is not treated as a separate legal entity for tax purposes, your business income must be reported together with your personal employment income.<\/p><p>According to the chart, you may apply for an extension and submit the tax return no later than November 16, 2026.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-1a1e5fe\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-1a1e5fe uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">Does e-filing really provide an automatic extension?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Yes. By filing online via \u201c<span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/personal-tax-itp-guide\/\">eTAX (Individual Tax)<\/a><\/strong><\/span>\u201d, Individual Tax Returns receive an automatic one-month extension, while Property Tax and Employer\u2019s Returns receive an additional two weeks.<\/p><p><strong><u>Important!! <\/u><\/strong><strong><u>This does not apply to all types of Profits Tax filings.<\/u><\/strong><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-9064a50\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-9064a50 uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">Can a non-operating company skip filing tax?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>No. Even if the company has not commenced operations, once you receive a tax return you must still file a \u201cnil return\u201d or apply to be treated as a \u201cDormant Company\u201d. Ignoring the tax return may result in penalties or even a court summons.<\/p><p>Further reading:<span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/nil-tax-return\/\">[Nil Return] Can a company file a nil return if it has no operations? Common misconceptions about dormant company tax returns<\/a><\/strong><\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-9222cfd\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-9222cfd uael-question-span\" tabindex=\"0\" id=\"uael-faq-6\">What if I forgot to apply for an extension?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>If the deadline has passed, it is recommended that you contact a professional accounting firm immediately for remedial action. The tax representative will try to explain the situation to the IRD and apply for penalty mitigation.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-3207472\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-3207472 uael-question-span\" tabindex=\"0\" id=\"uael-faq-7\">How do I apply for a tax filing extension? <\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>You may appoint a tax representative to handle the application, and you must apply before the deadline; otherwise, the IRD may refuse to grant the extension.<\/p><p>General Accounting provides free tax representative services. We can act as your company\u2019s tax representative at no charge and apply to the IRD for a tax filing extension based on your actual circumstances. Enquiries are welcome.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3df7bb0 elementor-widget elementor-widget-heading\" data-id=\"3df7bb0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Take action now: avoid late filing penalties<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cc41d1 elementor-widget elementor-widget-text-editor\" data-id=\"3cc41d1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The tax filing process is complex, and audits in particular require time to prepare.<strong>General Accounting provides one-stop accounting, tax filing, and tax representative services.<\/strong><\/p><ul><li>\u2705 <strong>Free<\/strong> to act as your company\u2019s tax representative<\/li><li>\u2705 <strong>Free<\/strong> tax filing extension application<\/li><li>\u2705 One-to-one support from a professional team for all types of tax filing issues<\/li><\/ul><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.google.com\/search?q=https:\/\/wa.me\/85268183861\" target=\"_blank\" rel=\"noopener\"><strong>\ud83d\udc49 <\/strong><strong>Click here to contact our experts via WhatsApp<\/strong><strong><\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb5e681 elementor-widget elementor-widget-html\" data-id=\"eb5e681\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe width=\"560\" height=\"420\" src=\"https:\/\/www.youtube.com\/embed\/2lvMTcnVMC0?si=MlFhj51MyAkgZ76A\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen=\"\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-698ca87 elementor-widget elementor-widget-heading\" data-id=\"698ca87\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58259a3 elementor-widget elementor-widget-text-editor\" data-id=\"58259a3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In summary, April and May are the key months for receiving tax returns each year. Whether you are a limited company, an unlimited company, a property investor, or an employee, once you receive a tax return you must file it before the deadline.<\/p><p>Different types of tax returns have different filing methods and deadlines, and the supporting documents required also vary. Many people may not fully understand how to complete each type of return, the filing deadlines, or how to apply for an extension. It is recommended to seek professional assistance to avoid unnecessary losses caused by late filing, missed filings, under-reporting, postal errors, and similar issues.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91a18b3 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"91a18b3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f47333 elementor-widget elementor-widget-text-editor\" data-id=\"7f47333\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With over 20 years of experience, General Accounting provides <strong>tax filing services for individuals, property investors, unlimited companies and limited companies<\/strong>. Trust or Company Service Provider licence no.: TC002940. If you have any questions about <strong>tax filing extensions<\/strong>, our professional customer service managers can provide free initial enquiries about <strong>tax filing services<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3442917 elementor-widget elementor-widget-text-editor\" data-id=\"3442917\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/dividend\/\"> <strong>[Hong Kong Company Dividends] Do you need to pay tax on dividends received?<\/strong><strong> Key points on the 4<\/strong><strong> conditions for dividend distributions!<\/strong><\/a><\/span><\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/joint-assessment\/\">[Joint Assessment] What are the benefits of joint assessment for couples? A guide to filling out tax forms for married persons <\/a><\/strong><\/span><\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/payroll-418-468\/\"><strong>Hong Kong \u201c468\u201d<\/strong><strong> Labour Legislation: A must-read guide for employers and employees on the full impact of the \u201c418<\/strong><strong>\u201d to \u201c468<\/strong><strong>\u201d change<\/strong><\/a><\/span><\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/mainland-hk-salary-tax-guide-183-days\/\">How should Mainland Chinese working in Hong Kong file tax? Salaries Tax guide for non-Hong Kong residents (with 183-day calculation) <\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a854159 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a854159\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7635654\" data-id=\"7635654\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d0665e uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"5d0665e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Questions about \u201cTax Filing Months\u201d<br \/>Free consultation by General Accounting<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1a980c elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"b1a980c\" data-element_type=\"widget\" data-settings=\"{"_animation":"zoomIn"}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-792986d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"792986d\" data-element_type=\"widget\" data-settings=\"{"step_next_label":"Next","step_previous_label":"Previous","button_width":"100","step_type":"number_text","step_icon_shape":"circle"}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"24825\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"792986d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"[2025\/26 Tax Filing Deadlines] Hong Kong Corporate Individual Tax Return Due Dates and Extension Guide\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"24825\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCustomer Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65a0d99 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65a0d99\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany Name (if any)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65a0d99]\" id=\"form-field-field_65a0d99\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_1d1b960 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d1b960\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTitle\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Mr. \/ Mrs \/ Miss\" id=\"form-field-field_1d1b960-0\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-0\">Mr. \/ Mrs \/ Miss<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tContact Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tInquiries\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm elementor-field-textual\" placeholder=\"Tax filing deadline\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send Immediately<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7993b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7993b56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad63ce\" data-id=\"dad63ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c71d35 elementor-widget elementor-widget-text-editor\" data-id=\"4c71d35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<b style=\"font-size: 36px; font-weight: 600; color: #195562;\">Do you need to learn about General Accounting\u2019s professional services? <\/b>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2409da6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2409da6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-226a133\" data-id=\"226a133\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b8753c elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"1b8753c\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/03\/\u5831\u7a05\u670d\u52d9.webp);\" role=\"img\" aria-label=\"What is the difference between the \u201cEmployer\u2019s Return\u201d BIR56A and IR56B? What you need to know for the latest 2024 filing\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/tax-services\/\">\n\t\t\t\t\t\tTax Filing Services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2fc49b8\" data-id=\"2fc49b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5589b0a elementor-cta--skin-classic 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url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"Start a Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">\n\t\t\t\t\t\tStart a Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b00ce68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b00ce68\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3487fd2\" data-id=\"3487fd2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-624343c elementor-widget elementor-widget-heading\" data-id=\"624343c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Questions about \u201cWhen will I receive my tax return?\u201d<br \/>Free consultation by General Accounting<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element 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data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-943c3c4 elementor-align-left elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"943c3c4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.genacct.com\/en\/tax-services\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tax Filing Services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\ud83d\udca1 2026 Tax Filing Update (Summary): Profits Tax (Companies): Letters issued on April 1. Filing deadline: N Code: May 2; D Code: August 17; M Code: November 16. Loss-making companies may be extended to February 1, 2027. Individuals (Personal): Letters issued on May 4; due on June 3. E-filing automatically grants a one-month extension. Penalty […]<\/p>\n","protected":false},"author":10,"featured_media":24543,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[126,125],"tags":[129,127,147],"class_list":["post-24825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax-filing","category-blogs","tag-corporate-tax-filing-tutorial","tag-profits-tax","tag-tax-filing-extension"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24825","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=24825"}],"version-history":[{"count":7,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24825\/revisions"}],"predecessor-version":[{"id":26716,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24825\/revisions\/26716"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/24543"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=24825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=24825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=24825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

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2025\/26 Tax Return Issue Dates and Filing Deadlines \u2014 Summary Table<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
The Inland Revenue Department (IRD) generally issues different types of tax returns in batches each April and May. The table below summarises the key dates for 2026:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t \u9999\u6e2f\u7a05\u8868\u63d0\u4ea4\u671f\u9650\u4e00\u89bd<\/title> <style> body { font-family: \"Microsoft YaHei\", sans-serif; background-color: #f9f9f9; margin: 20px; line-height: 1.5; } table { width: 100%; border-collapse: collapse; box-shadow: 0 2px 6px rgba(0,0,0,0.08); margin-bottom: 20px; } th { background-color: #e6f2ff; \/* \u6dfa\u85cd \/ color: #333; padding: 14px 12px; text-align: left; font-weight: 600; border: 1px solid #ccc; } td { padding: 14px 12px; border: 1px solid #ddd; vertical-align: top; text-align: left; } tr:nth-child(even) td { background-color: #ffffff; } tr:nth-child(odd) td { background-color: #fafafa; } @media (max-width: 600px) { th, td { padding: 10px 8px; font-size: 14px; } } <\/style> <\/head> <body> <table> <thead> <tr> <th>\u7a05\u8868\u985e\u578b<\/th> <th>\u91dd\u5c0d\u5c0d\u8c61<\/th> <th>\u767c\u51fa\u65e5\u671f<\/th> <th>\u63d0\u4ea4\u9650\u671f (\u4e00\u822c)<\/th> <th>\u96fb\u5b50\u5831\u7a05\u5ef6\u671f<\/th> <\/tr> <\/thead> <tbody> <tr> <td>\u5229\u5f97\u7a05 (BIR51\/52)<\/td> <td>\u6709\u9650\u516c\u53f8\u53ca\u5408\u5925\u696d\u52d9<\/td> <td>2026\u5e744\u67081\u65e5<\/td> <td>1\u500b\u6708\u5167<\/td> <td>\u984d\u59161\u500b\u6708<\/td> <\/tr> <tr> <td>\u7269\u696d\u7a05 (BIR57)<\/td> <td>\u7269\u696d\u6536\u79df\u696d\u4e3b<\/td> <td>2026\u5e744\u67081\u65e5<\/td> <td>1\u500b\u6708\u5167<\/td> <td>\u984d\u59162\u661f\u671f<\/td> <\/tr> <tr> <td>\u50f1\u4e3b\u7a05\u8868 (BIR56A)<\/td> <td>\u50f1\u4e3b (\u7533\u5831\u54e1\u5de5\u85aa\u916c)<\/td> <td>2026\u5e744\u67081\u65e5<\/td> <td>1\u500b\u6708\u5167<\/td> <td>\u984d\u59161\u661f\u671f<\/td> <\/tr> <tr> <td>\u500b\u5225\u4eba\u58eb (BIR60)<\/td> <td>\u50f1\u54e1\u3001\u7368\u8cc7\u6771\u4e3b<\/td> <td>2026\u5e745\u67084\u65e5<\/td> <td>1\u500b\u6708\u5167<\/td> <td>\u984d\u5916 1 \u500b\u6708<\/td> <\/tr> <\/tbody> <\/table> <\/body> <\/html>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec43de8 elementor-widget elementor-widget-text-editor\" data-id=\"ec43de8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/company-taxation\/\">[Corporate Tax Filing] Sole Proprietorship\/Partnership Limited Company Tax Filing Guide | Latest Guide to Tax Rates, Fees and Process<\/a><\/strong><\/span><\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/employers-return\/\"><strong>[Employer\u2019s Return] BIR56A vs IR56B: What\u2019s the Difference? Company Filing for Employees | Employer Filing Guide<\/strong><\/a><\/span><\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/ir56m\/\"><strong>What is IR56M?<\/strong><strong>How to complete IR6036B?<\/strong><strong> <\/strong><strong>Step-by-step filing guide (<\/strong><strong>with form download link)<\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-847c8e6 elementor-widget elementor-widget-heading\" data-id=\"847c8e6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Limited Company Profits Tax Extension Rules<br \/>(N, D, M Code Explained)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-489a1a9 elementor-widget elementor-widget-text-editor\" data-id=\"489a1a9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you have appointed a \u201ctax representative\u201d (e.g., General Accounting), you may apply for an extension to file your tax return based on your company\u2019s <strong>year-end date<\/strong><strong> (Year-End-Date)<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f37b0c elementor-widget elementor-widget-heading\" data-id=\"4f37b0c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is a tax filing Code?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87f5eb0 elementor-widget elementor-widget-image\" data-id=\"87f5eb0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code.webp\" class=\"attachment-large size-large wp-image-24832\" alt=\"What is a tax filing Code? Depending on the company\u2019s year-end date, the IRD classifies it into three categories: N Code: April 1 to November 30), D Code: December 1 to December 31, and M Code: January 1 to March 31.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code.webp 800w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code-300x300.webp 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code-150x150.webp 150w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/03\/\u4ec0\u9ebc\u662f\u5831\u7a05\u985e\u5225-Code-768x768.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a6658b elementor-widget elementor-widget-text-editor\" data-id=\"0a6658b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Depending on the company\u2019s year-end date, the IRD classifies it into three categories:<\/p><ul><li><strong>N Code:<\/strong> Year-end date falls between April 1 and November 30.<\/li><li><strong>D Code:<\/strong> Year-end date falls between December 1 and December 31.<\/li><li><strong>M Code:<\/strong> Year-end date falls between January 1 and March 31.<\/li><\/ul><p>Further reading:<\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/company-taxation\/\">[Corporate Tax Filing] Sole Proprietorship\/Partnership Limited Company Tax Filing Guide | Latest Guide to Tax Rates, Fees and Process<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7751bf elementor-widget elementor-widget-heading\" data-id=\"d7751bf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2026 Limited Company Extension Timeline<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-352d3d3 elementor-widget elementor-widget-text-editor\" data-id=\"352d3d3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<!DOCTYPE html> <html lang=\"en\"> <head> \u00a0 <meta charset=\"UTF-8\" \/> \u00a0 <title>Hong Kong Company Profits Tax Filing Deadlines<\/title> \u00a0 <style> \u00a0 \u00a0 body { \u00a0 \u00a0 \u00a0 font-family: \"Microsoft YaHei\", sans-serif; \u00a0 \u00a0 \u00a0 background-color: #f9f9f9; \u00a0 \u00a0 \u00a0 margin: 20px; \u00a0 \u00a0 \u00a0 line-height: 1.5; \u00a0 \u00a0 } \u00a0 \u00a0 table { \u00a0 \u00a0 \u00a0 width: 100%; \u00a0 \u00a0 \u00a0 border-collapse: collapse; \u00a0 \u00a0 \u00a0 box-shadow: 0 2px 6px rgba(0,0,0,0.08); \u00a0 \u00a0 \u00a0 margin-bottom: 20px; \u00a0 \u00a0 } \u00a0 \u00a0 th { \u00a0 \u00a0 \u00a0 background-color: #e6f2ff; \/ \u6dfa\u85cd \/ \u00a0 \u00a0 \u00a0 color: #333; \u00a0 \u00a0 \u00a0 padding: 14px 12px; \u00a0 \u00a0 \u00a0 text-align: left; \u00a0 \u00a0 \u00a0 font-weight: 600; \u00a0 \u00a0 \u00a0 border: 1px solid #ccc; \u00a0 \u00a0 } \u00a0 \u00a0 td { \u00a0 \u00a0 \u00a0 padding: 14px 12px; \u00a0 \u00a0 \u00a0 border: 1px solid #ddd; \u00a0 \u00a0 \u00a0 vertical-align: top; \u00a0 \u00a0 \u00a0 text-align: left; \u00a0 \u00a0 } \u00a0 \u00a0 tr:nth-child(even) td { background-color: #ffffff; } \u00a0 \u00a0 tr:nth-child(odd) td { background-color: #fafafa; } \u00a0 \u00a0 @media (max-width: 600px) { \u00a0 \u00a0 \u00a0 th, td { padding: 10px 8px; font-size: 14px; } \u00a0 \u00a0 } \u00a0 <\/style> <\/head> <body> <table> \u00a0 <thead> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <th>Financial Year End<\/th> \u00a0 \u00a0 \u00a0 <th>Code<\/th> \u00a0 \u00a0 \u00a0 <th>Normal Deadline<\/th> \u00a0 \u00a0 \u00a0 <th>Extended Deadline<\/th> \u00a0 \u00a0 <\/tr> \u00a0 <\/thead> \u00a0 <tbody> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>1 April 2026 – 30 November 2026<\/td> \u00a0 \u00a0 \u00a0 <td>N Code<\/td> \u00a0 \u00a0 \u00a0 <td>4 May 2026<\/td> \u00a0 \u00a0 \u00a0 <td>No extension allowed<\/td> \u00a0 \u00a0 <\/tr> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>1 December 2026 – 31 December 2026<\/td> \u00a0 \u00a0 \u00a0 <td>D Code<\/td> \u00a0 \u00a0 \u00a0 <td>4 May 2026<\/td> \u00a0 \u00a0 \u00a0 <td>17 August 2026<\/td> \u00a0 \u00a0 <\/tr> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>1 January 2026 – 31 March 2026<\/td> \u00a0 \u00a0 \u00a0 <td>M Code<\/td> \u00a0 \u00a0 \u00a0 <td>4 May 2026<\/td> \u00a0 \u00a0 \u00a0 <td> \u00a0 \u00a0 \u00a0 \u00a0 Profit: 16 November 2026<br\/> \u00a0 \u00a0 \u00a0 \u00a0 Loss: 1 February 2027 \u00a0 \u00a0 \u00a0 <\/td> \u00a0 \u00a0 <\/tr> \u00a0 <\/tbody> <\/table> <\/body> <\/html>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-128a940 elementor-widget elementor-widget-heading\" data-id=\"128a940\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When will you receive your first tax return? (Newly incorporated companies)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b10d8a6 elementor-widget elementor-widget-text-editor\" data-id=\"b10d8a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Newly registered Hong Kong limited companies will not receive a tax return immediately in April.<\/p><ul><li><strong>First filing:<\/strong> You will usually receive your first Profits Tax Return (BIR51) about <strong>18<\/strong><strong> months<\/strong> after incorporation.<\/li><li><strong>Subsequent filings:<\/strong> Thereafter, you will receive the tax return on the first working day of April each year.<\/li><\/ul><p>Example: A limited company incorporated in December 2024 will receive its first tax return in June 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a03daa0 elementor-widget elementor-widget-heading\" data-id=\"a03daa0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> 2026 Tax Filing Months \u2014 Overview<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8fe53c elementor-widget elementor-widget-text-editor\" data-id=\"c8fe53c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Based on the IRD\u2019s \u201c<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/bel26e.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Circular Letter to Tax Representatives \u2013 Arrangements for Block Extension of Time for Lodging 2025\/26 Tax Returns<\/strong><\/a><\/span>\u201d, here is a quick navigation summary of the key tax filing months:<\/p><ul><li>April to early May: Peak period for tax returns (Property Tax, Employer\u2019s Returns, Profits Tax, and Individual Tax Returns issued).<\/li><li>May 4: First filing deadline for multiple returns (N Code, Property Tax, Employer\u2019s Returns).<\/li><li>Key point on extensions: Deadlines differ for profit-making vs loss-making companies. M Code companies can be extended up to November 16, 2026.<\/li><li><strong>Professional advice<\/strong>: It is recommended to appoint a tax representative within one month of receiving the tax return to obtain the longest possible extension.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c81a8db elementor-widget elementor-widget-heading\" data-id=\"c81a8db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2025\/26 Tax Filing and Extension \u2014 Key Timeline<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1b0815 elementor-widget elementor-widget-spacer\" data-id=\"d1b0815\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-333ccc6 elementor-widget elementor-widget-text-editor\" data-id=\"333ccc6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This checklist consolidates the full process from the issue of letters in April 2026 through to the final deadline in February 2027. Please refer to the items that apply to your role (employer, property owner, business owner).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b0703 elementor-widget elementor-widget-text-editor\" data-id=\"b3b0703\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<!DOCTYPE html> <html lang=\"en\"> <head> <meta charset=\"UTF-8\" \/> <title>2026\u20132027 Hong Kong Tax Filing Schedule<\/title> <style> body { font-family: \"Microsoft YaHei\", sans-serif; background-color: #f9f9f9; margin: 20px; line-height: 1.5; } table { width: 100%; border-collapse: collapse; box-shadow: 0 2px 6px rgba(0,0,0,0.08); margin-bottom: 20px; } th { background-color: #e6f2ff; \/ \u6dfa\u85cd \/ color: #333; padding: 14px 12px; text-align: left; font-weight: 600; border: 1px solid #ccc; } td { padding: 14px 12px; border: 1px solid #ddd; vertical-align: top; text-align: left; } tr:nth-child(even) td { background-color: #ffffff; } tr:nth-child(odd) td { background-color: #fafafa; } .deadline { color: #d32f2f; font-weight: bold; } @media (max-width: 600px) { th, td { padding: 10px 8px; font-size: 14px; } .deadline { font-size: 14px; } } <\/style> <\/head> <body> <table> <thead> <tr> <th>Month \/ Date<\/th> <th>Taxpayer<\/th> <th>Action Item<\/th> <th>Form Number<\/th> <\/tr> <\/thead> <tbody> <tr> <td>1 April 2026<\/td> <td>Partnerships, Limited Companies<br\/>(excluding N Code)<\/td> <td><B>Apply for Tax Extension<\/B><\/td> <td>BIR51 \/ BIR52<\/td> <\/tr> <tr> <td>1 April 2026<\/td> <td>Property Owners (Rental Income)<\/td> <td>File Property Tax Return<\/td> <td>BIR57<\/td> <\/tr> <tr> <td>1 April 2026<\/td> <td>Employers<\/td> <td>File Employer’s Return<\/td> <td>BIR56A<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Employers<\/td> <td>Deadline to <B>submit<\/B> Employer’s Return<\/td> <td>BIR56A<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Property Owners<\/td> <td>Deadline to <B>submit<\/B> Property Tax Return<\/td> <td>BIR57<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Limited Companies (N Code)<\/td> <td>Deadline to <B>submit<\/B> Profits Tax Return<\/td> <td>BIR51<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td>Individuals (Employees)<\/td> <td>File Tax Return – Individuals<\/td> <td>BIR60<\/td> <\/tr> <tr> <td>4 May 2026<\/td> <td>Sole Proprietorships – Unlimited Company Owners<\/td> <td><B>Apply for Tax Extension<\/B><\/td> <td>BIR60<\/td> <\/tr> <tr> <td>4 June 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Individuals (Employees)<\/td> <td>Deadline to <B>submit<\/B> Tax Return – Individuals<\/td> <td>BIR60<\/td> <\/tr> <tr> <td>17 August 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Limited Companies (D Code)<\/td> <td>Deadline to <B>submit<\/B> Profits Tax Return<\/td> <td>BIR51<\/td> <\/tr> <tr> <td>16 November 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Limited Companies (M Code Profit)<\/td> <td>Deadline to <B>submit<\/B> Profits Tax Return<\/td> <td>BIR51<\/td> <\/tr> <tr> <td>4 August 2026<\/td> <td><span class=\"deadline\">[Important Deadline]<\/span> Unlimited Companies: Sole Proprietorships and Partnerships<\/td> <td><B>Submit<\/B> Tax Return<\/td> <td>BIR52 \/ BIR60<\/td> <\/tr> <tr> <td>1 February 2027<\/td> <td>Limited Companies (M Code Loss)<\/td> <td><B>Apply for Tax Extension<\/B><\/td> <td>BIR51<\/td> <\/tr> <\/tbody> <\/table> <\/body> <\/html>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad1b814 elementor-widget elementor-widget-heading\" data-id=\"ad1b814\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a0f1ea uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"6a0f1ea\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-111' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">When do sole proprietorships file tax?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Profits Tax for a sole proprietorship is reported together with the proprietor\u2019s Individual Tax Return (BIR60), which is issued each May. You may appoint a tax representative to apply for an extension to November 16.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-ba032df\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-ba032df uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">When do partnerships file tax?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>A partnership\u2019s Profits Tax Return is issued each April. You may appoint a tax representative to apply for an extension to November 16.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-61d3b18\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-61d3b18 uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">If I have both Salaries Tax and a sole proprietorship business, which deadline should I follow?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>You should refer to <strong>BIR60 (<\/strong><strong>Individual Tax Return)<\/strong>. As a sole proprietorship is not treated as a separate legal entity for tax purposes, your business income must be reported together with your personal employment income.<\/p><p>According to the chart, you may apply for an extension and submit the tax return no later than November 16, 2026.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-1a1e5fe\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-1a1e5fe uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">Does e-filing really provide an automatic extension?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Yes. By filing online via \u201c<span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/personal-tax-itp-guide\/\">eTAX (Individual Tax)<\/a><\/strong><\/span>\u201d, Individual Tax Returns receive an automatic one-month extension, while Property Tax and Employer\u2019s Returns receive an additional two weeks.<\/p><p><strong><u>Important!! <\/u><\/strong><strong><u>This does not apply to all types of Profits Tax filings.<\/u><\/strong><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-9064a50\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-9064a50 uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">Can a non-operating company skip filing tax?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>No. Even if the company has not commenced operations, once you receive a tax return you must still file a \u201cnil return\u201d or apply to be treated as a \u201cDormant Company\u201d. Ignoring the tax return may result in penalties or even a court summons.<\/p><p>Further reading:<span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/nil-tax-return\/\">[Nil Return] Can a company file a nil return if it has no operations? Common misconceptions about dormant company tax returns<\/a><\/strong><\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-9222cfd\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-9222cfd uael-question-span\" tabindex=\"0\" id=\"uael-faq-6\">What if I forgot to apply for an extension?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>If the deadline has passed, it is recommended that you contact a professional accounting firm immediately for remedial action. The tax representative will try to explain the situation to the IRD and apply for penalty mitigation.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-3207472\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-3207472 uael-question-span\" tabindex=\"0\" id=\"uael-faq-7\">How do I apply for a tax filing extension? <\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>You may appoint a tax representative to handle the application, and you must apply before the deadline; otherwise, the IRD may refuse to grant the extension.<\/p><p>General Accounting provides free tax representative services. We can act as your company\u2019s tax representative at no charge and apply to the IRD for a tax filing extension based on your actual circumstances. Enquiries are welcome.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3df7bb0 elementor-widget elementor-widget-heading\" data-id=\"3df7bb0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Take action now: avoid late filing penalties<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cc41d1 elementor-widget elementor-widget-text-editor\" data-id=\"3cc41d1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The tax filing process is complex, and audits in particular require time to prepare.<strong>General Accounting provides one-stop accounting, tax filing, and tax representative services.<\/strong><\/p><ul><li>\u2705 <strong>Free<\/strong> to act as your company\u2019s tax representative<\/li><li>\u2705 <strong>Free<\/strong> tax filing extension application<\/li><li>\u2705 One-to-one support from a professional team for all types of tax filing issues<\/li><\/ul><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.google.com\/search?q=https:\/\/wa.me\/85268183861\" target=\"_blank\" rel=\"noopener\"><strong>\ud83d\udc49 <\/strong><strong>Click here to contact our experts via WhatsApp<\/strong><strong><\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb5e681 elementor-widget elementor-widget-html\" data-id=\"eb5e681\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe width=\"560\" height=\"420\" src=\"https:\/\/www.youtube.com\/embed\/2lvMTcnVMC0?si=MlFhj51MyAkgZ76A\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen=\"\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-698ca87 elementor-widget elementor-widget-heading\" data-id=\"698ca87\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58259a3 elementor-widget elementor-widget-text-editor\" data-id=\"58259a3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In summary, April and May are the key months for receiving tax returns each year. Whether you are a limited company, an unlimited company, a property investor, or an employee, once you receive a tax return you must file it before the deadline.<\/p><p>Different types of tax returns have different filing methods and deadlines, and the supporting documents required also vary. Many people may not fully understand how to complete each type of return, the filing deadlines, or how to apply for an extension. It is recommended to seek professional assistance to avoid unnecessary losses caused by late filing, missed filings, under-reporting, postal errors, and similar issues.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91a18b3 elementor-align-left elementor-mobile-align-justify elementor-widgetwidth-initial elementor-widget-tabletwidth-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"91a18b3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f47333 elementor-widget elementor-widget-text-editor\" data-id=\"7f47333\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With over 20 years of experience, General Accounting provides <strong>tax filing services for individuals, property investors, unlimited companies and limited companies<\/strong>. Trust or Company Service Provider licence no.: TC002940. If you have any questions about <strong>tax filing extensions<\/strong>, our professional customer service managers can provide free initial enquiries about <strong>tax filing services<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3442917 elementor-widget elementor-widget-text-editor\" data-id=\"3442917\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/dividend\/\"> <strong>[Hong Kong Company Dividends] Do you need to pay tax on dividends received?<\/strong><strong> Key points on the 4<\/strong><strong> conditions for dividend distributions!<\/strong><\/a><\/span><\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/joint-assessment\/\">[Joint Assessment] What are the benefits of joint assessment for couples? A guide to filling out tax forms for married persons <\/a><\/strong><\/span><\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/payroll-418-468\/\"><strong>Hong Kong \u201c468\u201d<\/strong><strong> Labour Legislation: A must-read guide for employers and employees on the full impact of the \u201c418<\/strong><strong>\u201d to \u201c468<\/strong><strong>\u201d change<\/strong><\/a><\/span><\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/mainland-hk-salary-tax-guide-183-days\/\">How should Mainland Chinese working in Hong Kong file tax? Salaries Tax guide for non-Hong Kong residents (with 183-day calculation) <\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a854159 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a854159\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7635654\" data-id=\"7635654\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d0665e uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"5d0665e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Questions about \u201cTax Filing Months\u201d<br \/>Free consultation by General Accounting<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1a980c elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"b1a980c\" data-element_type=\"widget\" data-settings=\"{"_animation":"zoomIn"}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-792986d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"792986d\" data-element_type=\"widget\" data-settings=\"{"step_next_label":"Next","step_previous_label":"Previous","button_width":"100","step_type":"number_text","step_icon_shape":"circle"}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"24825\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"792986d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"[2025\/26 Tax Filing Deadlines] Hong Kong Corporate Individual Tax Return Due Dates and Extension Guide\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"24825\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCustomer Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65a0d99 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65a0d99\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany Name (if any)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65a0d99]\" id=\"form-field-field_65a0d99\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_1d1b960 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d1b960\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTitle\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Mr. \/ Mrs \/ Miss\" id=\"form-field-field_1d1b960-0\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-0\">Mr. \/ Mrs \/ Miss<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tContact Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&+-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tInquiries\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm elementor-field-textual\" placeholder=\"Tax filing deadline\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send Immediately<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7993b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7993b56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad63ce\" data-id=\"dad63ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c71d35 elementor-widget elementor-widget-text-editor\" data-id=\"4c71d35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<b style=\"font-size: 36px; font-weight: 600; color: #195562;\">Do you need to learn about General Accounting\u2019s professional services? <\/b>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2409da6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2409da6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-226a133\" data-id=\"226a133\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b8753c elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"1b8753c\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-ctabg-wrapper\">\n\t\t\t\t<div class=\"elementor-ctabg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/03\/\u5831\u7a05\u670d\u52d9.webp);\" role=\"img\" aria-label=\"What is the difference between the \u201cEmployer\u2019s Return\u201d BIR56A and IR56B? What you need to know for the latest 2024 filing\"><\/div>\n\t\t\t\t<div class=\"elementor-ctabg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-ctacontent\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-ctabutton-wrapper elementor-ctacontent-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/tax-services\/\">\n\t\t\t\t\t\tTax Filing Services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2fc49b8\" data-id=\"2fc49b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5589b0a elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"5589b0a\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-ctabg-wrapper\">\n\t\t\t\t<div class=\"elementor-ctabg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/03\/\u6703\u8a08\u670d\u52d9.webp);\" role=\"img\" aria-label=\"Accounting and Auditing Services\"><\/div>\n\t\t\t\t<div class=\"elementor-ctabg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-ctacontent\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-ctabutton-wrapper elementor-ctacontent-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/corporate-accounting-services\/\">\n\t\t\t\t\t\tAccounting Services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3bbf969\" data-id=\"3bbf969\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6b99d7 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d6b99d7\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-ctabg-wrapper\">\n\t\t\t\t<div class=\"elementor-ctabg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"Start a Company\"><\/div>\n\t\t\t\t<div class=\"elementor-ctabg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-ctacontent\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-ctabutton-wrapper elementor-ctacontent-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">\n\t\t\t\t\t\tStart a Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b00ce68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b00ce68\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3487fd2\" data-id=\"3487fd2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-624343c elementor-widget elementor-widget-heading\" data-id=\"624343c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Questions about \u201cWhen will I receive my tax return?\u201d<br \/>Free consultation by General Accounting<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-050ccaa elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"050ccaa\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:85225819231\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Phone: (852) 2581 9231<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">WhatsApp: (852) 6818 3861<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:%20cs@genacct.com\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Email: cs@genacct.com<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b55c55a elementor-align-left elementor-mobile-align-justify elementor-widgetwidth-initial elementor-widget-tabletwidth-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"b55c55a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-943c3c4 elementor-align-left elementor-widgetwidth-initial elementor-mobile-align-justify elementor-widget-tabletwidth-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"943c3c4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.genacct.com\/en\/tax-services\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tax Filing Services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\ud83d\udca1 2026 Tax Filing Update (Summary): Profits Tax (Companies): Letters issued on April 1. Filing deadline: N Code: May 2; D Code: August 17; M Code: November 16. Loss-making companies may be extended to February 1, 2027. Individuals (Personal): Letters issued on May 4; due on June 3. E-filing automatically grants a one-month extension. Penalty […]<\/p>\n","protected":false},"author":10,"featured_media":24543,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[126,125],"tags":[129,127,147],"class_list":["post-24825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax-filing","category-blogs","tag-corporate-tax-filing-tutorial","tag-profits-tax","tag-tax-filing-extension"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24825","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=24825"}],"version-history":[{"count":7,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24825\/revisions"}],"predecessor-version":[{"id":26716,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24825\/revisions\/26716"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/24543"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=24825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=24825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=24825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}