Route 1: the block extension through a tax representative
A tax representative is a person authorized by the taxpayer to act for it. The authorization must be in writing and signed by the taxpayer, e-mail authorization is not acceptable, and every extension application must confirm that the written authorization has been received[1]. From April 2026, block extension applications are submitted only online, through the representative's Tax Representative Portal (TRP) account, and an acknowledgement is given immediately[1][2].
For 2025/26, clients the IRD had been told about before 20 February 2026 were already in its records and needed no new application. New clients, clients the firm stopped acting for, and changes of accounting date had to be notified by 4 May 2026, and changes between 4 May and 31 May 2026 by 1 June 2026[1].
| Extension | How it is obtained | Result |
|---|---|---|
| Block extension, code D | Representative's notification through the TRP | Due 17 August 2026 |
| Block extension, code M | Representative's notification through the TRP | Due 16 November 2026 |
| M code case with an allowable loss | List of file numbers received by 2 November 2026; individual requests by 16 November 2026 | Due 1 February 2027, and the return must show an allowable loss |
| Voluntary e-filing | Application received at least 7 working days before the return is otherwise due | A further 1 month |
| Return issued outside the April bulk issue | Application received within 1 month of issue | Treated the same way as the block extension |
| Beyond all of the above | Written request at least 14 days before the extension expires, with evidence | Only in the most exceptional circumstances |
Route 2: the e-filing extension
The IRD grants a further 1 month on application if the return will be e-filed through the Business Tax Portal, counted from the day after the block extension date or the normal due date, whichever is later[1]. The IRD's e-filing page says this extension is granted whether the taxpayer itself or its service provider e-files voluntarily[3]. If the e-filing extension is obtained and a paper return is then filed, the extension is treated as void from the start, and the IRD may consider penalty action if the request had no reasonable excuse[1].
Route 3: past the extended date
A further extension past the block dates is granted only in the most exceptional circumstances. The request must be made in writing at least 14 days before the block extension expires, explain why the return cannot be lodged in time, and come with supporting evidence. Out of time requests are refused, and telephone requests are not entertained under any circumstances[1].
Without a tax representative
The block scheme is set out in a circular addressed to tax representatives, and the notice on a BIR51 requires filing within 1 month of issue[1][4]. The official pages read for this answer set out no separate procedure for an unrepresented company to stretch that month, apart from the e-filing extension, which is granted on application to the taxpayer as well[3]. If you file yourself and need more time, write to the IRD well before the date on your return, give the reason, and do not treat the extension as granted until the IRD confirms it. For a sole proprietor's Tax Return, Individuals, the IRD accepts a written application stating why the return cannot be filed in time, entertained only in exceptional circumstances[5].
What an extension does not change
- It moves the filing date, not the date tax is payable on an assessment.
- A company in liquidation gets no block extension, and one already granted is withdrawn automatically when liquidation starts[1].
- Where a return is still not lodged by the extended date, the IRD issues an estimated assessment or starts penalty proceedings[1].
The IRD revises these arrangements every year, so its current circular, not this page, settles any question about your own dates.