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.

For enquiries in respect of paper application of the Block Extension Scheme for lodgement of Profits Tax Return and Tax Return - Individuals (BIR60), please telephone 2594 5173 and 2594 5224 respectively.

Electronic Lodgement of Applications for Block Extension through Tax Representative Portal (TRP)