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做账审计(英文)

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R-When to file Tax Return



When to file Tax Return

Ø Generally, Profits Tax Return should be filed within 1 month from the date of issue; 

Ø However, for the 1st Profits Tax Return, it is allowed to submit it within 3 months from the date of issue; 

Ø Next Tax Returns issue after the 1st one are allowed to apply for extension to file the Tax Returns; 

Ø The due date is normally extended as follows : 

Extended Due Date

Accounting Date

August-15, 2009 

for D Code Returns 
(Accounting Date between 1 to 31 December) 

November-16, 2009 

for M Code Returns 
(Accounting Date between 1 Jan to 31 March) 

February-1, 2010 

for M Code Returns and Current Year Loss Cases 

 


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