Registration Procedures for Block Extension Scheme
How to register for Block Extension Scheme
Authorized representatives may participate in Block Extension Scheme to apply for block extension of time for submission of the current year tax returns for their clients. For participation in Block Extension Scheme, you need to apply in writing to the Department and send your application with the following documents to Unit One General Section, Inland Revenue Department, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong:
- a copy of your business registration certificate;
- a copy of your practising certificate or certificate of registration issued by a professional accountancy body (if any); and
- a client list showing at least 10 clients with their company names and IRD file numbers.
The Department will not accept underpaid mail items. Please pay sufficient postage to ensure your mail items can duly reach us. (Details)
Upon approval of your application, you will be given a Block Extension Scheme file number. You should quote this file number in future correspondence regarding the Scheme.
Lodgement of Applications for Block Extension through the Internet
Tax representatives, who have already registered with the Department for Block Extension Scheme, may further register for electronic lodgement of applications for block extension. This facility, provided by the Department at the GovHK website, allows tax representatives to send their applications for block extension or notifications through the Internet. To use this electronic service, you are required to get a password by completing the Registration Form.
Obtain Registration Form for Electronic Lodgement
A copy of the guidance notes on the operation of the service and a password will be provided to you upon registration. You can then gain access to this electronic lodgement service by entering your Business Registration Number and the password.
To Use the Electronic Lodgement Facility Now
For enquiries regarding this electronic lodgement facility, please telephone 2594 5137.
For enquiries in respect of the Block Extension Scheme for lodgement of Profits Tax Return and Tax Return - Individuals (BIR60), please telephone 2594 5173 and 2594 5224 respectively.