The bulk issue of 2022/23 Profits Tax returns to corporations and partnership businesses, the files of which fall within the “active” category in the Inland Revenue Department, will take place on 3 April 2023.

For taxpayers who are represented, the compliance date of the 2022/23 Profits Tax return will be extended as follows:
Accounting Date 1 April 2022 - 30 November 2022 (Accounting Date Code “N”):  No extension
Accounting Date 1 December 2022 - 31 December 2022 (Accounting Date Code “D”): Extended Due Date 15 August 2023
Accounting Date 1 January 2023 - 31 March 2023 (Accounting Date Code “M”): Extended Due Date 15 November 2023