On July 14, 2026, the Hong Kong Inland Revenue Department issued its latest circular to tax representatives: The deadline for paper tax returns for Category D companies has been extended to August 31, and the deadline for electronic filing has been extended to October 2. That is exactly 45 days from today.

Cross-border e-commerce businesses and foreign trade companies most commonly use Category D Hong Kong companies with a December fiscal year-end. This extension directly affects the annual compliance schedules of thousands of sellers in Shenzhen, Guangzhou, Dongguan, and Foshan.

Forty-five days—it doesn’t sound like a short time. But when you break it down—sorting out related-party transactions, preparing the audit report, compiling the transfer pricing documentation, and gathering evidence to substantiate the business substance—if any one of these steps gets held up, the deadline becomes the end of the road.

Mr. Wang from Shenzhen obtained Hong Kong residency in 2023 through the High-Talent Pass (Category A) program. Over the past three years, his company—which specializes in cross-border e-commerce—has generated annual revenue exceeding 100 million, but he has continued to work from his office in Shenzhen. When the renewal window opened in early 2026, he submitted his application based on past experience—only to have it rejected outright by the Immigration Department, which required him to provide a complete set of evidence for the ”two addresses and two invoices.” It was then that he realized times had changed.

深圳张总，2019年注册了一家香港公司做跨境电商。 四年下来流水不小，但从没做过审计。他的逻辑很简单——”我又不在香港做生意，利润都走境外，应该不用报税吧？” 结果2026年初，他收到了税务局的估税通知——按行业平均值直接给他算了80多万的…

On July 18, the Hong Kong Companies Registry released a set of data that went viral in the cross-border business community. In the first half of 2025, 84,293 new local companies were registered, bringing the total number of registered local companies to 1,494,806—both figures setting new all-time highs.

On July 18, the Hong Kong Companies Registry released a set of data that went viral in the cross-border business community. In the first half of 2025, 84,293 new local companies were registered, bringing the total number of registered local companies to 1,494,806—both figures setting new all-time highs.