Recognising the impact of the recent situation of the COVID-19 pandemic on daily operation of business and practitioners, the Inland Revenue Department decided to grant a final extension time up to 30 September 2022 for filing of 2021/22 Profits Tax returns with accounting date falls within 1 December 2021 to 31 December 2021. However, the department encourage filing the Profits Tax returns well before the extended due date as possible.