On 29 June 2023, the Hong Kong Immigration Department (ImmD) extended the temporary exemption allowing eligible individuals to file extension applications from outside Hong Kong until 31 December 2023. Individuals who hold qualifying work, study or temporary residence visas and permits may now continue to file extension applications from outside Hong Kong until 31 December 2023, provided they submit a reason for being outside the jurisdiction at the time of filing. Effective 1 January 2024, these individuals will be required to be physically present in Hong Kong when filing extension applications and collecting their extended visas.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
