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On 1 April 2019, The Hong Kong Inland Revenue Department had issued the Profits Tax Returns, Employer’s Returns and Property Tax Returns for the year of assessment 2018/19. On 2 May 2019, it will issue the 2018/19 Individual Tax Returns for individuals.
The following table summarises the tax filing due dates for reference.
| Types of Tax Return | Filing Due Date | |
| Taxpayers without tax representatives | Taxpayers with tax representatives | |
| Profits Tax Return | ||
| Year-end date between | ||
| 1 April 2018 – 30 November 2018 | 2 May 2019 (no extension is available) | |
| 1 December 2018 – 31 December 2018 | Within 1 month from the date of the Return | 15 August 2019 |
| 1 January 2019 – 31 March 2019 | Within 1 month from the date of the Return | 15 November 2019 31 January 2020 (current year loss cases) |
| Individual Tax Return | ||
| Not involving sole-proprietorship | 3 June 2019 | 3 July 2019 |
| Involving sole-proprietorship | 2 August 2019 | 2 October 2019 |
| Employer’s Return | ||
| To report employees’ remuneration on an annual basis | Within 1 month from the date of the Return | |
| Property Tax Return | ||
| Applicable for – Jointly owned property – Property owned by a corporation |
Within 1 month from the date of the Return | |
If taxpayers fail to submit returns by due dates, penalties could be imposed and the Inland Revenue Department may also issue estimated assessments or institute court actions against the taxpayers.
