The Hong Kong Inland Revenue Department (IRD) has issued a Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2022/23 Tax Returns. The letter provides that the IRD has decided to provide an extension of the due date for filing 2022/23 Profits Tax returns from 15 November 2023 to 29 November 2023 for taxpayers with an accounting date falling within the period 1 January 2023 to 31 March 2023 (Accounting Date Code M). The extension is provided "recognizing the genu…