List of Information published or otherwise made available

List of Information published
Information				Remarks
(I)	Information booklets and pamphlets on the various taxes
	(i)	General Information
			A Brief Guide to Taxes Administered by the Inland Revenue Department of Hong Kong	Free of charge and can be downloaded from Internet*
			A Brief Guide on Complaints (How and where to lodge complaints?)	Free of charge and can be downloaded from Internet*
			Fax-A-Form Service	Free of charge
			Interactive Telephone Enquiry Service	Free of charge
			Personal Information Collection Statement	Free of charge
			The Taxpayer's Charter	Free of charge and can be downloaded from Internet*
	(ii)	Completion of Tax Returns
			Electronic Filing - Tax Return - Individuals	Free of charge and can be downloaded from Internet*
			Electronic Filing - Property Tax Return	Free of charge and can be downloaded from Internet*
			Notes and Instructions - Profits Tax Return - Corporations (BIR51)	Free of charge and can be downloaded from Internet*
			Notes and Instructions - Profits Tax Return - Persons other than corporation (BIR52)	Free of charge and can be downloaded from Internet*
			Notes and Instructions - Profits Tax Return - In Respect Of Non-Resident Persons (BIR54)	Free of charge and can be downloaded from Internet*
			Notes and Instructions - Property Tax Return - Property co-owned or jointly owned by individuals (BIR57)	Free of charge and can be downloaded from Internet*
			Notes and Instructions - Property Tax Return - Corporations and Bodies of Persons (BIR58)	Free of charge and can be downloaded from Internet*
			Guide to Tax Return - Individuals (BIR60)	Free of charge and can be downloaded from Internet*
			Notes and Instructions - Provisional Tax Return - Individuals (BIR60C)	Free of charge and can be downloaded from Internet*
			Notes and Instructions for Form BIR56A	Free of charge
	(iii)	Profits Tax
			A Guide to Keeping Business Records (booklet)	Can be downloaded from Internet*
			Admissibility of Business Records Kept in Electronic Form for Tax Purposes	Can be downloaded from Internet*
			A Guide to Profits Tax for Unincorporated Businesses (1) [The "need-to-knows" for new businesses and commonly asked questions]	Free of charge and can be downloaded from Internet*
			A Guide to Profits Tax for Unincorporated Businesses (2) [Which receipts are taxable? Which expenses are deductible?]	Free of charge and can be downloaded from Internet*
			A Guide to Profits Tax for Unincorporated Businesses (3) [Commonly asked questions concerning partnership businesses]	Free of charge and can be downloaded from Internet*
			A Simple Guide on the Territorial Source Principle of Taxation (booklet)	Free of charge and can be downloaded from Internet*
			How to Apply - Notice of No Objection to a Company being Deregistered	Free of charge and can be downloaded from Internet*
			Notes and Guidance - IR1263 (Request under section 88B of the IRO for a Notice of No Objection to a Company being Deregistered)	Free of charge
			Pro Forma Profits Tax Computation	Free of charge and can be downloaded from Internet*
			Taxation of non-resident entertainers and sportsmen in Hong Kong (Hong Kong payers should complete Form IR623 and withhold money to meet tax payment)	Free of charge and can be downloaded from Internet*
			Frequently Asked Questions: Companies Incorporated Outside Hong Kong	Free of charge and can be downloaded from Internet*
	(iv)	Salaries Tax & Personal Assessment
			A Brief Guide to Personal Assessment (Whether Tax may be Reduced through Election for Personal Assessment)	Free of charge and can be downloaded from Internet*
			A Guide for First Time Salaries Tax Taxpayers (When and how should the employer report and whether the employee has to notify chargeability)	Free of charge and can be downloaded from Internet*
			A Guide to Salaries Tax (1) [How to compute Salaries Tax? What are separate taxation & joint assessment? How to lodge objection & holdover claim?]	Free of charge and can be downloaded from Internet*
			A Guide to Salaries Tax (2) [Which income is assessable and which deductions are allowable]	Free of charge and can be downloaded from Internet*
			A Guide to Salaries Tax for People coming to Work in Hong Kong [HK or non-HK office; HK or non-HK employment; the days-in-days-out basis of assessment]	Free of charge and can be downloaded from Internet*
			Deductibility of Contributions for Employees and Self-employed Persons (Mandatory Provident Fund Scheme or Recognized Occupational Retirement Scheme)	Free of charge and can be downloaded from Internet*
			How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceased's properties	Free of charge and can be downloaded from Internet*
			How to tax benefits related to stock awards and share options (How are these benefits assessed? How should these benefits be reported?)	Free of charge and can be downloaded from Internet*
			How to tax the provision of a place of residence to the employee ("Rental value", types of accommodation, treatment of rent paid by the employee and whether the employer has exercised proper control)	Free of charge and can be downloaded from Internet*
			Notes on Computation of Salaries Tax / Personal Assessment	Free of charge and can be downloaded from Internet*
			Notes and Instructions for Form IR56M	Free of charge
			Obligations of An Employer	Free of charge and can be downloaded from Internet*
			You or your employee is going to leave Hong Kong (What are you required to do under the tax law?)	Free of charge and can be downloaded from Internet*
	(v)	Property Tax
			A guide to Property Tax (1) [The charge to Property Tax; Reporting rental income in tax returns]	Free of charge and can be downloaded from Internet*
			A guide to Property Tax (2) [Deduction for mortgage interests and allowances; Holdover of Provisional Property Tax]	Free of charge and can be downloaded from Internet*
			Informing the IRD that You are Chargeable to Tax (For Joint Owners and Co-owners of Properties)	Free of charge
	(vi)	Tax-Exempt Charities
			Tax Guide for Charitable Institutions and Trusts of a Public Character	Free of charge and can be downloaded from Internet*
			Guidance on Writing Charitable Purposes in the Governing Instrument	Free of charge and can be downloaded from Internet*
			Examples of Clauses Generally Contained in a Charity’s Governing Instrument	Free of charge and can be downloaded from Internet*
	(vii)	Business Registration
			A Brief Guide to Business Registration	Available for reference and can be downloaded from Internet*
			Business Registration Fee & Levy Table	Available for reference and can be downloaded from Internet*
			Supplementary Notes to Form 3 (Application for Exemption from Payment of BR Fee & Levy )	Available for reference and can be downloaded from Internet*
	(viii)	Stamp Duty
			New e-Stamping Service	Free of charge and can be downloaded from Internet*
			Stamping of Tenancy Agreement	Free of charge and can be downloaded from Internet*
			Stamping of Agreements and Assignments	Free of charge and can be downloaded from Internet*
			Late Stamping of Agreement and Assignment	Free of charge and can be downloaded from Internet*
	(ix)	Advance Ruling
			Information Sheet - Application for Advance Ruling	Free of charge
(II)	Performance Pledge
		Annual Report on Performance Pledge		Available for reference and can be downloaded from Internet*
		Performance Pledge - Information leaflet		Available for reference and can be downloaded from Internet*
(III)	Inland Revenue Department Annual Report			Available for reference and can be downloaded from Internet*
(IV)	Interpretation and Practice Notes
	(i)	Departmental Interpretation and Practice Notes
		No.1	Profits Tax Part A : Computing Assessable Profits Part B : Revenue Recognition Part C : Measurement of Inventories or Stock	Available for reference and can be downloaded from Internet*
		No.2	Profits Tax Part A : Industrial Building Allowances Part B : Commercial Building Allowances	Available for reference and can be downloaded from Internet*
		No.3	Profits Tax - Apportionment of Expenses	Available for reference and can be downloaded from Internet*
		No.4	Lease premiums / Non-returnable deposits / Key or tea money / construction fees etc.	Available for reference and can be downloaded from Internet*
		No.5	Profits Tax Deductions for Expenditure on - Technical Education Building Refurbishment Prescribed Fixed Assets Environmental Protection Facilities	Available for reference and can be downloaded from Internet*
		No.6	Inland Revenue Ordinance - Provisions as to (A) Objections to the Commissioner (B) Appeals to the Board of Review (C) Appeals to the Courts	Available for reference and can be downloaded from Internet*
		No.7	Machinery and Plant - Depreciation Allowances	Available for reference and can be downloaded from Internet*
		No.8	Profits Tax - Losses	Available for reference and can be downloaded from Internet*
		No.9	Major Deductible Items under Salaries Tax	Available for reference and can be downloaded from Internet*
		No.10	The Charge to Salaries Tax	Available for reference and can be downloaded from Internet*
		No.11	Elements of Tax Investigation	Available for reference and can be downloaded from Internet*
		No.12	Commissions, Rebates and Discounts	Available for reference and can be downloaded from Internet*
		No.13	Profits Tax - Taxation of Interest Received	Available for reference and can be downloaded from Internet*
		No.13A	Profits Tax - Deductibility of Interest Expense	Available for reference and can be downloaded from Internet*
		No.14	Property Tax	Available for reference and can be downloaded from Internet*
		No.15	(A) Limitation of loss relief (Section 22B) (B) Leasing arrangements (Section 39E) (C) General anti-avoidance provision (Section 61) (D) General anti-avoidance provision (Section 61A) (E) Loss companies (Section 61B) (F) Ramsay principle (G) Penalty on tax avoidance cases (H) Guidelines on lease financing (I) Advance rulings	Available for reference and can be downloaded from Internet*
		No.16	Salaries Tax - Taxation of Fringe Benefits	Available for reference and can be downloaded from Internet*
		No.17	The Taxation of Persons Chargeable to Profits Tax on behalf of non-residents	Available for reference and can be downloaded from Internet*
		No.18	Assessment of Individuals under Salaries Tax and Personal Assessment	Available for reference and can be downloaded from Internet*
		No.19	The Agreement between the United States of America and Hong Kong in respect of the Taxation of Shipping Profits	Available for reference and can be downloaded from Internet*
		No.20	Mutual Funds, unit trust and similar investment schemes	Available for reference and can be downloaded from Internet*
		No.21	Locality of Profits	Available for reference and can be downloaded from Internet*
		No.22	Taxation of royalties and other income from intellectual properties	Available for reference and can be downloaded from Internet*
		No.23	Recognized retirement schemes	Available for reference and can be downloaded from Internet*
		No.24	Profits Tax - Service Company "Type II" Arrangements	Available for reference and can be downloaded from Internet*
		No.25	Service Company "Type I" Arrangements - Salaries Tax	Available for reference and can be downloaded from Internet*
		No.26	Profits Tax - Specified Securities for the Purposes of section 15E of the Inland Revenue Ordinance	Available for reference and can be downloaded from Internet*
		No.27	Profits Tax - Stock Borrowing and Lending	Available for reference and can be downloaded from Internet*
		No.28	Profits Tax: Deduction of Foreign Taxes	Available for reference and can be downloaded from Internet*
		No.29	Tax Relations between the Hong Kong Special Administrative Region and the People's Republic of China	Available for reference and can be downloaded from Internet*
		No.30	Profits Tax : Section 20AA Persons Not Treated as Agents	Available for reference and can be downloaded from Internet*
		No.31	Advance Rulings	Available for reference and can be downloaded from Internet*
		No.32	Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation on Income (Note: The arrangement explained herein ceases to apply after the year of assessment 2006/07.)	Available for reference and can be downloaded from Internet*
		No.33	Insurance Agents	Available for reference and can be downloaded from Internet*
		No.34	Exemption From Profits Tax (Interest Income) Order 1998	Available for reference and can be downloaded from Internet*
		No.35	Concessionary Deductions : Sections 26E and 26F Home Loan Interest	Available for reference and can be downloaded from Internet*
		No.36	Concessionary Deductions : Section 26D Elderly Residential Care Expenses	Available for reference and can be downloaded from Internet*
		No.37	Concessionary Deductions : Section 26C Approved Charitable Donations	Available for reference and can be downloaded from Internet*
		No.38	Salaries Tax - Employee Share-based Benefits	Available for reference and can be downloaded from Internet*
		No.39	Profits Tax - Digital Economy, Electronic Commerce and Digital Assets	Available for reference and can be downloaded from Internet*
		No.40	Profits Tax - Prepaid or Deferred Revenue Expenses	Available for reference and can be downloaded from Internet*
		No.41	Salaries Tax - Taxation of Holiday Journey Benefits	Available for reference and can be downloaded from Internet*
		No.42	Profits tax - Part A : Taxation of financial instruments Part B : Taxation of foreign exchange differences	Available for reference and can be downloaded from Internet*
		No.43	Profits tax exemption for offshore funds	Available for reference and can be downloaded from Internet*
		No.44	Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income	Available for reference and can be downloaded from Internet*
		No.45	Relief from double taxation due to transfer pricing or profit reallocation adjustments	Available for reference and can be downloaded from Internet*
		No.46	Transfer pricing guidelines - Methodologies and related issues	Available for reference and can be downloaded from Internet*
		No.47	Exchange of information on request	Available for reference and can be downloaded from Internet*
		No.48	Advance pricing arrangement	Available for reference and can be downloaded from Internet*
		No.49	Profits tax deduction of capital expenditures on patent rights, rights to know-how and specified intellectual property rights	Available for reference and can be downloaded from Internet*
		No.50	Taxation of specified alternative bond schemes	Available for reference and can be downloaded from Internet*
		No.51	Profits Tax Exemption for Offshore Private Equity Funds	Available for reference and can be downloaded from Internet*
		No.52	Taxation of Corporate Treasury Activity	Available for reference and can be downloaded from Internet*
		No.53	Tax Treatment of Regulatory Capital Securities	Available for reference and can be downloaded from Internet*
		No.54	Taxation of Aircraft Leasing Activities	Available for reference and can be downloaded from Internet*
		No.55	Deduction for Research and Development Expenditure	Available for reference and can be downloaded from Internet*
		No.56	Concessionary Deductions: Sections 26H to 26M Health Insurance Premiums	Available for reference and can be downloaded from Internet*
		No.57	Concessionary Deductions: Sections 26N to 26U Annuity Premiums and MPF Voluntary Contributions	Available for reference and can be downloaded from Internet*
		No.58	Transfer Pricing Documentation and Country-by-Country Reports	Available for reference and can be downloaded from Internet*
		No.59	Transfer Pricing Between Associated Persons	Available for reference and can be downloaded from Internet*
		No.60	Attribution of Profits to Permanent Establishments in Hong Kong	Available for reference and can be downloaded from Internet*
		No.61	Profits Tax Exemption for Funds	Available for reference and can be downloaded from Internet*
		No.62	Taxation of Ship Leasing Activities	Available for reference and can be downloaded from Internet*
		No.63	Part A : Qualifying amalgamation of companies Part B : Transfer or succession of specified assets without sale	Available for reference and can be downloaded from Internet*
	(ii)	Estate Duty Office Interpretation and Practice Notes
		No.1	Controlled Companies Provisions under theEstate Duty Ordinance (Cap.111)	Available for reference and can be downloaded from Internet*
	(iii)	Stamp Office Interpretation and Practice Notes
		No.1	Stamping of Agreements for Sale and Purchase of immovable Property	Available for reference and can be downloaded from Internet*
		No.2	Relief for Stock Borrowing and Lending Transactions	Available for reference and can be downloaded from Internet*
		No.3	Deemed Consideration under section 24 of theStamp Duty Ordinance, Cap.117	Available for reference and can be downloaded from Internet*
		No.4	Deemed Sale and Purchase under section 19(1E) of the Stamp Duty Ordinance, Cap.117	Available for reference and can be downloaded from Internet*
		No.5	Special Stamp Duty	Available for reference and can be downloaded from Internet*
		No.6	Alternative Bond Schemes	Available for reference and can be downloaded from Internet*
		No.7	Buyer's Stamp Duty	Available for reference and can be downloaded from Internet*
		No.8	Ad Valorem Stamp Duty	Available for reference and can be downloaded from Internet*
(V)	List of charitable institutions and trusts of a public character, which are exempt from tax under section 88 of the Inland Revenue Ordinance			Available for reference and the latest list can be browsed through Internet*

(VI)	Hong Kong Board of Review Decisions, Volumes 1 - 31			Available for sale at the Government Publications Centre and the latest list can be browsed through Internet*

(VII)	Hong Kong Tax Cases, Volumes 1 - 8			Available for sale at the Government Publications Centre

(VIII)	Extracts of any information on the register maintained by the Business Registration Office			Available upon payment of the fee prescribed by Reg.7 of Business Registration Regulations, Cap.310A($27)

(IX)	Copies of valid business or branch registration certificates			Available upon payment of the fee prescribed by Reg.7 of Business Registration Regulations, Cap.310A($20)

(X)	Interactive Telephone Enquiry System with a leave-and-call-back facility (24-hour service)			For public access at 187 8088

* IRD Web site : www.ird.gov.hk