Pamphlets

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• General Information
• Profits Tax
• Salaries Tax & Personal Assessment
• Property Tax
• Employers
• Tax-Exempt Charities
• Business Registration
• Stamp Duty
• Estate Duty
• Automatic Exchange of Financial Account Information
• Performance Pledge

Pamphlet Title

Pamphlet Title
General Information
A Brief Guide on Complaints (How and where to lodge complaints?)
A Brief Guide to Taxes
Electronic Filing - Tax Return - Individuals
Electronic Filing - Annual Employer's Return
Electronic Filing - Property Tax Return
Electronic Filing - Profits Tax Return
e-Stamping - Property
e-Stamping - Share Transfer
Online Services - Stamping of Tenancy Agreements
Notifying the IRD that you are chargeable to tax - Specimen Copy of Advice Letter (I.R.C.6106) - Information Sheet (I.R.1397)

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Profits Tax

Profits Tax
A Guide to Keeping Business Records
Admissibility of Business Records Kept in Electronic Form for Tax Purposes
A Simple Guide on The Territorial Source Principle of Taxation
Deductibility of contributions for employees and self-employed persons (Mandatory Provident Fund Scheme or Recognized Occupational Retirement Scheme)
How to Apply for a Notice of No Objection to a Company or Limited Partnership Fund (LPF) Being Deregistered
Taxation of non-resident entertainers and sportsmen in Hong Kong (Hong Kong payer should complete Form IR623 and withhold money to meet tax payment)
A guide to Profits Tax for unincorporated businesses (1) [The "need-to-knows" for new businesses and commonly asked questions]
A guide to Profits Tax for unincorporated businesses (2) [Which receipts are taxable? Which expenses are deductible?]
A guide to Profits Tax for unincorporated businesses (3) [Commonly asked questions concerning partnership businesses]
Commonly Asked Questions on Departmental Interpretation and Practice Notes No.40 - Prepaid or Deferred Revenue Expenses
Frequently Asked Questions: Non-resident Persons (Other Than Individuals)

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Salaries Tax & Personal Assessment

Salaries Tax & Personal Assessment
Salaries Tax / Personal Assessment - Allowances, Deductions and Tax Rate Table
A Brief Guide to Personal Assessment (Whether tax may be reduced through election for personal assessment)
Deductibility of Contributions for Employees and Self-employed persons (Mandatory Provident Fund Scheme or Recognized Occupational Retirement Scheme)
A guide to Salaries Tax (1) [How to compute Salaries Tax? What are separate taxation & joint assessment? How to lodge objection & holdover claim?]
A guide to Salaries Tax (2) [which income is assessable and which deductions are allowable]
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]
A Guide for First Time Salaries Tax Taxpayers (When and How Should the Employer Report and Whether the Employee has to Notify Chargeability)
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)
You or your employee is going to leave Hong Kong (What are you required to do under the tax law ?)
How to tax benefits related to stock awards and share options
How should the executor report the income earned by a deceased taxpayer before death And rental income derived from the deceased's properties
File Correct Return to Avoid Penalty

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Property Tax

Property Tax
A guide to Property Tax (1) [The charge to Property Tax; Reporting rental income in tax returns]
A guide to Property Tax (2) [Deduction for mortgage interests and allowances; Holdover of Provisional Property Tax]

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Employers

Employers
Obligations of an Employer
Notes and Instructions for Form BIR56A
Notes and Instructions for Form IR56B
Notes and Instructions for Form IR56M

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Tax Exempt Charities

Tax-Exempt Charities
Tax Guide for Charitable Institutions and Trusts of a Public Character
Guidance on Writing Charitable Purposes in the Governing Instrument
Examples of Clauses Generally Contained in a Charity’s Governing Instrument

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Business Registration

Business Registration
A Brief Guide to Business Registration

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Stamp Duty

Stamp Duty
Notes on Appeal Procedures effective from 1 May 1998
Stamping of Tenancy Agreement
Stamping of Agreements and Assignments
Late Stamping of Agreement and Assignment
Intra Group Relief Transfer or Sale of Hong Kong Stock and Immovable Property

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Estate Duty

Estate Duty
Guidelines for Valuation of Unquoted Shares
Guidelines for Valuation of Unincorporated Business
Penalty Policy

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Automatic Exchange of Financial Account Information

Automatic Exchange of Financial Account Information
Questions about automatic exchange of financial information
Reporting of financial account information－The new rules
A global device to ensure tax compliance
Automatic Exchange of Information is a breakthrough in ensuring tax compliance
Tax authorities get the global device they need to ensure tax compliance

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Estate Duty

Performance Pledge
Performance Pledge as from April 2024
Annual Report on Performance Pledge 2023-24