The Hong Kong Inland Revenue Department (IRD) usually issues the first Profits Tax Return to the newly incorporated company about 18 months after the date of incorporation. For non-newly incorporated companies, the Inland Revenue Department (IRD) will normally send a Profits Tax Return to the company on the first working day of April each year. These tax returns need to be filed with the Inland Revenue Department by the required deadline. Before filing a tax return, the company needs to prepare the relevant financial statements and documents required for tax filing.