Full Adoption of Electronic Block Extension Scheme

2025/26 New Arrangement ^NEW

To keep pace with the global digital transformation in tax administration and information technology, the Department will implement the full adoption of electronic Block Extension Scheme.  Starting from 1 April 2026, tax representatives will be mandated to submit block extension applications or notifications in respect of their clients’ Profits Tax Returns and Tax Return – Individuals electronically through the online Block Extension service provided under the Tax Representative Portal (TRP).

At that time, the current requirement of pre-registration for participating in the Block Extension Scheme will be dispensed with.  Tax representatives can access the online Block Extension services through their dedicated TRP Business Account.  If you have not yet registered for your TRP Business Account, please do so now to get early preparation.  You can visit our website for detailed information on TRP account registration.  Additionally, you can access the user guide for electronic Block Extension service through the New Tax Portals Learning Resources Centre Page.