In view of the third wave of COVID-19 infection cases, the Institute has earlier proposed to the IRD to extend the D-code filing deadline.

The IRD has agreed to extend the due date for filing Profits Tax returns for 2019/20 with Accounting Date Code D (i.e. accounting date falls within 1 December 2019 to 31 December 2019) from 17 August 2020 to 15 September 2020. Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date.

The Institute thanks the IRD for their understanding in this difficult time.