| Title | Date |
|---|
| Business Registration Advance Notice – Suspension of Instant Services |
27.03.2014 |
Second instalment is falling due Tender payment promptly to avoid penalty  |
27.03.2014 |
|
Stamping Circulars No. 02/2014 and No. 03/2014
IRD has updated the Stamping Circulars No. 02/2014 and No. 03/2014 for the new stamping arrangements in relation to the enhanced Special Stamp Duty and Buyer's Stamp Duty. You can also browse the Chinese version in our website.
|
26.03.2014 |
| Hong Kong and US sign tax information agreement (with photos) |
25.03.2014 |
| Bill passed to lower tax of captive insurers |
19.03.2014 |
| Property investment company fined for failure to notify chargeability to tax |
19.03.2014 |
| Inland Revenue Department Notice – Business Registration |
17.03.2014 |
| Expiry of the Revenue (Reduction of Business Registration Fees) Order 2013 |
04.03.2014 |
| Profits Tax Return - Fair Value Accounting |
04.03.2014 |
| Newly published Advance Ruling Case |
28.02.2014 |
| The Stamp Duty (Amendment) Ordinance 2014 has been gazetted. The Amendment Ordinance adjusts the duty rates and extends the property holding period in respect of Special Stamp Duty, and introduces a Buyer's Stamp Duty. Please refer to Stamping Circulars No. 02/2014 and No. 03/2014 for the new stamping arrangements. |
28.02.2014 |
| Tax measures proposed in 2014-15 Budget |
26.02.2014 |
| 2014-15 Budget - Tax Measures |
26.02.2014 |
| LCQ11: Filing of Employer's Return |
19.02.2014 |
|
DIPN 47 (Revised)
The Inland Revenue (Amendment) (No. 2) Ordinance was enacted in July 2013 to provide a legal framework for standalone tax information exchange agreements and to enhance the existing exchange of information arrangement. The Departmental Interpretation and Practice Notes No. 47 (“Exchange of Information”) is revised to set out the current practice on exchange of information upon requests received from treaty partners.
|
30.01.2014 |
| Employer's Return - New requirement specifications of self-developed software |
29.01.2014 |
| Change of Postal Address of Taxpayers |
16.01.2014 |
| Hong Kong and Vietnam sign second protocol to comprehensive agreement on avoidance of double taxation (with photos) |
13.01.2014 |
| Change of Postal Address of Employer |
09.01.2014 |
| The Administration has accepted the views of the members of Bills Committee of the Legislative Council and decided to withdraw the proposed BSD exemption for HKPR minors. For details, please refer to the Administration's written response. |
07.01.2014 |
| Newly added Q10, Q11, Q12 and Q13 to "FAQ for Share-based Payment Transactions" |
06.01.2014 |
| Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions |
02.01.2014 |
| The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 5 December 2013 |
31.12.2013 |
| HK, Qatar tax treaty in force |
31.12.2013 |
| Bill for lowering captive insurers' tax and raising deduction ceiling for contributions to recognised retirement schemes gazetted |
27.12.2013 |
| Tax is falling due Tender payment promptly to avoid penalty |
27.12.2013 |
| Workshop on Transfer Pricing Dispute Resolution and Avoidance opens in Hong Kong (with photo) |
10.12.2013 |
| LCQ18: Profits tax assessments |
04.12.2013 |
| Newly published Advance Ruling Case |
02.12.2013 |
| LCQ13: Prevention of tax base erosion and profit shifting |
20.11.2013 |
| The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 29 October 2013 |
30.10.2013 |
| HK, Canada tax treaty in force |
30.10.2013 |
| LCQ11: Arrangements for payment of salaries tax |
23.10.2013 |
| Second Protocol Modifying the Protocol to the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Austria 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 3 July 2013 |
17.10.2013 |
| HK, Austria protocol to tax treaty in force |
17.10.2013 |
| Fraudulent emails purportedly issued by Inland Revenue Department |
10.10.2013 |
| LCQ9: Statistics on salaries tax |
09.10.2013 |
| Three orders on avoidance of double taxation agreements gazetted |
04.10.2013 |
| Notify IRD promptly of change of address |
03.10.2013 |
| Community service order for ex-senior system engineer over tax evasion |
02.10.2013 |
| Annual Report 2012-13 |
30.09.2013 |
| Inland Revenue Department Notice - Business Registration |
16.09.2013 |
| Ex-senior system engineer convicted of evading tax |
04.09.2013 |
| The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 24 July 2013 |
25.07.2013 |
| HK, Kuwait tax treaty in force |
25.07.2013 |
|
DIPN 49
The English Version of Departmental Interpretation Practice Notes No. 49 ("DIPN 49") has been updated by making some minor textual amendments (including Example 11) to achieve better clarity. The Chinese Version for DIPN 49 has also been issued. DIPN 49 covers the following topics:
PART A : PROFITS TAX DEDUCTION OF CAPITAL EXPENDITURE ON RELEVANT INTELLECTUAL PROPERTY RIGHTS
PART B : TAXATION OF ROYALTIES DERIVED FROM LICENSING OF INTELLECTUAL PROPERTY RIGHTS
|
25.07.2013 |
| New levy rate of Business Registration Certificate effective today |
19.07.2013 |
|
The Business Registration Ordinance (Amendment of Schedule 2) Order 2013 has come into operation on 19 July 2013. Pursuant to the Order, the levy for business registration certificate is reduced from $450 per annum to $250 per annum. The new levy is applicable to (1) business registration certificates to be issued on simultaneous business registration applications if the related incorporation applications are made on or after July 19 and (2) for other cases, business/branch registration certificates beginning on or after July 19.
The up-to-date Business Registration Fee Levy Table and related Frequently Asked Questions have been uploaded to IRD’s website.
For details of the Order, please refer to the Press Release of Labour Department.
|
19.07.2013 |
| Inland Revenue and Stamp Duty Legislation (Alternative Bond Schemes) (Amendment) Ordinance 2013 commenced operation today |
19.07.2013 |
| Payment arrangements for Special Stamp Duty (English Only) |
12.07.2013 |
| Law for TIEA framework passed |
10.07.2013 |
| The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of Jersey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 3 July 2013 |
08.07.2013 |
| HK, Jersey tax treaty in force |
05.07.2013 |
| Tax obligations of taxpayers and employers |
04.07.2013 |
| LCQ19: Measures to address the overheated property market |
03.07.2013 |
| Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions |
02.07.2013 |
| Government welcomes passage of Inland Revenue (Amendment) (No. 2) Bill 2013 |
26.06.2013 |
| Performance Pledge Annual Report 2012/13 |
19.06.2013 |
| Revamped IRD website |
14.06.2013 |
| Senior appointments (with photos) |
13.06.2013 |
| Property Tax - Obligations of Property Owners |
13.06.2013 |
| Newly published Advance Ruling Case |
29.05.2013 |
|
In relation to the proposed reduction of Business Registration Certificate levy, the Labour Department has announced information concerning the Business Registration Ordinance (Amendment of Schedule 2) Order 2013 (the Order).
|
24.05.2013 |
| Order to reduce levy rate of Business Registration Certificate gazetted today |
24.05.2013 |
| Various tax obligations of the employers and taxpayers |
23.05.2013 |
| File Your Tax Return on time |
16.05.2013 |
| Hong Kong, Qatar tax treaty signed |
13.05.2013 |
| The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 28 December 2012 |
06.05.2013 |
| HK, Malaysia tax treaty in force |
06.05.2013 |
| Three orders on avoidance of double taxation agreements gazetted |
03.05.2013 |
| Over 2 million tax returns for individuals issued |
02.05.2013 |
| Press Conference 2 May 2013-The Gist of CIR's Speech |
02.05.2013 |
| Inland Revenue (Amendment) (No. 2) Bill 2013 gazetted |
26.04.2013 |
| Hong Kong, Guernsey enter into tax pact |
23.04.2013 |
| Inland Revenue (Amendment) Bill 2013 gazetted |
12.04.2013 |
| Notice to Employers |
12.04.2013 |
| Business Registration - Request for a Notice of No Objection (NNO) to a Company Being Deregistered |
08.04.2013 |
| Stamp Duty (Amendment) Bill 2013 gazetted |
05.04.2013 |
| IRD issues tax returns for 2012-13 |
02.04.2013 |
| Electronic Filing of Employer's Return - New/Enhanced service |
02.04.2013 |
|
Application for certification of resident status on or after 1 April 2013
With effect from 1 April 2013, applications for certificates of resident status under comprehensive arrangement/agreements for the avoidance of double taxation (“DTA”) have to be made on the following new (with*) or revised (with#) forms:
| DTA Partner |
Form |
Required Document |
| Company/Partnership/Trust/Other Body of Persons |
Individual |
| Incorporated / Constituted in Hong Kong |
Incorporated / Constituted
outside Hong Kong |
| The Mainland of China |
IR1313A(L)* |
IR1313A(F)* |
IR1314A# |
Referral letter from the Mainland tax authorities |
| Other Jurisdictions |
IR1313B# |
IR1314B# |
|
These forms can be downloaded from the Inland Revenue Department Homepage at ../tax/dta_cor.htm#form.
|
01.04.2013 |
| Tax Representatives' Corner |
01.04.2013 |
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