News Archives (started from April 2011)
Title | Date |
---|---|
Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2011/12 Tax Returns | 30.03.2012 |
Government launches consultation on proposed legislative amendments to facilitate development of Islamic bond market | 29.03.2012 |
DIPN 48 The Departmental Interpretation and Practice Notes No. 48 ("Advance Pricing Arrangement") is issued on 29 March 2012 and is intended to provide guidance on Advance Pricing Arrangement (APA) to enterprises. It explains in detail the APA process, in particular the terms and conditions under which an APA may be granted by the Commissioner. The Inland Revenue Department will roll out the APA programme as from 2 April 2012. |
29.03.2012 |
LCQ12: Revenues from profits and salaries taxes | 28.03.2012 |
IRD Notice: Pay promptly as second instalment falling due | 28.03.2012 |
Suspension of Business Registration Instant Services on 2.4.2012 | 22.03.2012 |
Newly published Advance Ruling Case | 22.03.2012 |
Alert issued on fraudulent website | 12.03.2012 |
Deduction of Share-based Payments and Amendment to Q9 of "FAQ for Share-based Payment Transactions" | 06.03.2012 |
LCQ9: Special Stamp Duty | 29.02.2012 |
Hong Kong and Jersey sign tax treaty | 24.02.2012 |
The Companies Registry and the IRD jointly introduced anOPTIONAL ELECTRONIC one-stop notification service at the e-Registry of the Companies Registry on 20 February 2012. Please refer to Q23, Q24 and Q25 of "FAQ - One-stop Company and Business Registration and One-stop Notification of Change of Business Particulars" for details. | 20.02.2012 |
The Agreement between the Hong Kong Special Administrative Region of the People's Republic of China and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income will come into effect on 16 April 2012 | 06.02.2012 |
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 24 January 2012 | 06.02.2012 |
HK-Czech Republic tax treaty now in force | 06.02.2012 |
Tax measures proposed in 2012-13 Budget | 01.02.2012 |
LCQ18: Home loan interest | 01.02.2012 |
2012-13 Budget - Tax Measures | 01.02.2012 |
Stamping Circular No. 01/2012: Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions | 03.01.2012 |
IRD Notice: Pay Promptly as tax falling due | 28.12.2011 |
Circular Letter to Tax Representatives - Extended Due Date for Lodgement of Profits Tax Returns 2010/11 for 'M' Code Current Year Loss Cases | 21.12.2011 |
Inland Revenue (Amendment) (No. 3) Ordinance 2011 gazetted today | 16.12.2011 |
Newly published Advance Ruling Case | 07.12.2011 |
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the French Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion comes into effect on 1 December 2011 | 01.12.2011 |
LCQ15: Arrangement for avoidance of double taxation | 23.11.2011 |
DIPN 31 (Revised) Departmental Interpretation and Practice Notes No. 31 ("Advance Rulings") has been revised to provide more information to enable taxpayer to better understand the advance ruling service provided by the Department. New paragraphs have been added to cover issues like discretion, extent of disclosure, quality and completeness of information, class rulings and incorrect information or false answer. In addition, issues like ruling shall not apply, processing of ruling requests and publication of rulings are elaborated in greater detail in the present update. |
18.11.2011 |
DIPN 25 (Revised) Departmental Interpretation and Practice Notes No. 25 ("Service Company "Type I" Arrangements - Salaries Tax") was first issued in August 1995. It was updated in November 2011 to include Board of Review decisions concerning section 9A, to draw reference from CFA judgement for the purposes of section 9A(4), and to add examples to illustrate the coverage of section 9A. |
18.11.2011 |
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 9 November 2011 | 10.11.2011 |
Hong Kong and Malta sign tax treaty | 08.11.2011 |
Annual Report 2010-11 | 02.11.2011 |
The Agreement between the Hong Kong Special Administrative Region of the People's Republic of China and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 24 October 2011 | 25.10.2011 |
SOIPN 5 (Revised) The Stamp Office Interpretation & Practice Notes No. 5, which was first issued in July 2011, was revised on 21 October 2011 to cater for the subsequent comments received from stakeholders. |
21.10.2011 |
DIPN 32 (Revised) Departmental Interpretation and Practice Notes No. 32, which was first issued in June 1998, was revised on 21 October 2011 to reflect the revisions made in Departmental Interpretation and Practice Notes No. 10 (Revised 2007) and No. 21 (Revised 2009). Amendments are found in paragraphs 6 and 67. |
21.10.2011 |
Annual meetings between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants | 18.10.2011 |
One-stop Service | 17.10.2011 |
Notify IRD promptly on change of address | 06.10.2011 |
Information Security Reminder | 22.09.2011 |
Enhancement of One-stop Company and Business Registration and One-stop Notification of Change of Company Particulars | 21.09.2011 |
Tax Information : Refund of Tax | 06.09.2011 |
The Protocol to the Agreement between the Hong Kong Special Administrative Region of the People's Republic of China and the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital has come into effect on 17 August 2011 | 25.08.2011 |
New Service - Electronic Filing of Employer's Return Employers can file their Employer's Returns IR56E/ IR56F/ IR56G under eTAX through the Internet from 23 August 2011 onwards. The e-filing service will be extended to cover BIR56A / IR56B and IR6036B / IR56M in April 2012. |
23.08.2011 |
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 14 August 2011 | 15.08.2011 |
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Principality of Liechtenstein for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital has come into effect on 8 July 2011 | 10.08.2011 |
Newly published Advance Ruling Case | 04.08.2011 |
Performance Pledge Annual Report 2010/11 The Inland Revenue Department has achieved all the targets, and exceeded many, in its performance pledges in 2010/11. Starting from 1 April 2011, the Department has also further shortened the time for processing refunds arising from revised assessments from 12 working days to 10 working days. The Performance Pledge Annual Report 2010/11 is offered in Adobe PDF (Portable Document Format) File. PDF file can be opened by Adobe Acrobat Reader which is available at the Adobe Systems Incorporated.Hard copies of the report can be collected on the ground and first floors of Revenue Tower and the public enquiry service centers of district offices. |
03.08.2011 |
SOIPN 5 SOIPN 5 is issued to set out the stamping requirements and the practices adopted by the Collector of Stamp Revenue in relation to Special Stamp Duty. |
21.07.2011 |
Tax Treatment for Defined Benefit Retirement Schemes | 18.07.2011 |
Standard forms for application of certificate of resident status under a comprehensive agreement for the avoidance of double taxation With immediate effect, any application for a certificate of Hong Kong resident status under a comprehensive agreement for the avoidance of double taxation signed between Hong Kong and other jurisdictions (apart from the Mainland of China) has to be made on the standard form IR1313B (for company, partnership, trust or other body of persons) or IR1314B (for individuals). For applications involving the Mainland of China, standard form IR1313 / IR1313A / IR1314 / IR1314A should continue to be used. The forms can be downloaded from the Inland Revenue Department Homepage atwww.ird.gov.hk. |
13.07.2011 |
Various tax obligations of the employers and taxpayers | 07.07.2011 |
Tax arrangements on dividends paid to Hong Kong residents by Mainland companies clarified | 04.07.2011 |
Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions | 04.07.2011 |
Procedural Matters in relation to the Stamp Duty (Amendment) Ordinance 2011 | 30.06.2011 |
Applications for Registration of Business which has not commenced business will not be accepted | 27.06.2011 |
LCQ14: Filing of tax returns and payment of taxes | 22.06.2011 |
Expiry of the Revenue (Reduction of Business Registration Fees) Order 2010 | 17.06.2011 |
Property Tax - Obligations of Property Owners | 16.06.2011 |
Hong Kong signs tax treaty with Czech Republic (with photos) | 07.06.2011 |
Newly published Advance Ruling Case | 27.05.2011 |
Various tax obligations of the employers and taxpayers | 27.05.2011 |
Alert issued on fraudulent website | 26.05.2011 |
LCQ17: Hong Kong enterprises engaged in processing trade operations | 25.05.2011 |
Five orders on avoidance of double taxation agreements gazetted | 13.05.2011 |
File Your Tax Return on time | 12.05.2011 |
LCQ19: Hong Kong enterprises engaged in processing trade operations | 11.05.2011 |
Hong Kong Tax Cases Volume 8 | 06.05.2011 |
Over two million individual tax returns issued | 03.05.2011 |
Press Conference 3 May 2011 - The Gist of CIR's Speech | 03.05.2011 |
Revamping of homepage - Double Taxation Relief | 03.05.2011 |
Inland Revenue (Amendment) (No. 3) Bill 2011 gazetted | 21.04.2011 |
Promotion for Electronic Filing of Profits Tax Return | 14.04.2011 |
Notice to Employers | 14.04.2011 |
LCQ14: HK enterprises engaged in processing operations | 13.04.2011 |
LCQ14: Taxation issues faced by Hong Kong enterprises | 06.04.2011 |
Hong Kong signs tax treaty with Spain | 01.04.2011 |
IRD issues tax returns for 2010-11 | 01.04.2011 |
Tax Representatives' Corner | 01.04.2011 |