What if the tax filing deadline has passed? How do I apply for a delayed tax return?

The Inland Revenue Department has issued tax returns to all taxpayers in Hong Kong for the year of assessment 2021/22. If the tax returns are not successfully delivered after the tax filing deadline, penalties and additional tax may be imposed. In order to avoid the above penalties, taxpayers and tax representatives can apply to the Inland Revenue Department for a batch extension to submit tax returns, or through online tax returns, so that the deadline for submitting tax returns will be automatically postponed.

Penalties for late filing of tax returns

According to Sections 80 and 82A of the Inland Revenue Ordinance, if the person concerned fails to submit a completed tax return without reasonable explanation before the specified date (usually one month from the date of issue of the tax return) , the taxpayer can be prosecuted and, upon conviction, a maximum fi         ne of HK$25,000 and an additional tax not exceeding three times the relevant tax.

Once the taxpayer has not paid the tax before the tax filing deadline, it is considered to be in arrears, and an additional 5% surcharge may be imposed; if the tax is not paid within the next six months, an additional 10% will be charged Additional fee.

If you want to avoid the tax penalty, you can consider the following two options to extend the tax filing deadline:

Online tax deferral

The Government encourages taxpayers to file their tax returns electronically. They can automatically obtain an additional tax return for individuals submitted by logging in to GovHK, the tax filing platform “eTax”, and tax returns for sole proprietorships through the Internet. Monthly tax filing deadline.

Users who want to participate in the “Batch Delayed Filing of Tax Returns” can submit the application through the above method. After reading the relevant service guidelines, you can complete and submit the relevant registration form, and ask the Inland Revenue Department for a user activation password to use the facility. The password is usually provided by email, and the process may take 2 working days.

The registration form for requesting the electronic filing of tax deferral applications – “Tax Representatives Applying for Bulk Delay Filing of Tax Returns via Internet” can be downloaded from the following website.

Written application for extension of tax return

If the taxpayer fails to file the tax return on time due to serious difficulties, you or your tax representative may apply in writing to the Inland Revenue Department for a bulk extension of the tax return and return it to Taxation, 5 Gloucester Road, Hong Kong together with the following documents The General Affairs Section, Division I, Inland Revenue Department, 14th Floor, Building, will extend the reporting period as appropriate after consideration by the authorities:

• A written explanation of the extension of the tax return or related certification;

• A copy of the relevant business registration certificate;

• The tax representative may present a copy of the practising certificate or certificate of registration issued by the Institute of Professional Accountants (if applicable); and

A client list with not less than ten client names and their tax office file numbers.

In addition, please ensure that there is sufficient postage when mailing the application, to avoid the authorities not receiving the relevant application due to insufficient postage or postage problems. When the application is approved, the Inland Revenue Department will issue you a file number for reference in future correspondence.

The above information is for reference only. If you have any questions about tax declaration and accounting, we welcome your inquiries.