Enactments relating to Inland Revenue Ordinance
(Cap 112) |
Effective Date/ Gazettal Date |
Inland Revenue (Amendment) (Tax Concessions for Intellectual Property Income) Ordinance 2024 - Ord. No. 17 of 2024  |
05.07.2024 |
| Inland Revenue (Amendment) (Tax Concessions and Two-tiered Standard Rates) Ordinance 2024 - Ord. No. 10 of 2024 |
31.05.2024 |
| Inland Revenue (Amendment) (Aircraft Leasing Tax Concessions) Ordinance 2024 - Ord. No. 5 of 2024 |
01.03.2024 |
| Inland Revenue (Amendment) (Tax Deductions for Spectrum Utilization Fees) Ordinance 2024 - Ord. No. 1 of 2024 |
19.01.2024 |
| Inland Revenue (Amendment) (Disposal Gain by Holder of Qualifying Equity Interests) Ordinance 2023 - Ord. No. 33 of 2023 |
15.12.2023 |
| Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Ordinance 2023 - Ord. No. 32 of 2023 |
08.12.2023 |
| Insurance (Amendment) Ordinance 2023 - Ord. No. 20 of 2023 |
14.07.2023 |
| Inland Revenue (Amendment) (Tax Concessions for Family-owned Investment Holding Vehicles) Ordinance 2023 |
19.05.2023 |
| Inland Revenue (Amendment) (Child Allowance and Tax Concessions) Ordinance 2023 - Ord. No.4 of 2023 |
28.04.2023 |
| Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Ordinance 2022 - Ord. No. 17 of 2022 |
23.12.2022 |
| Inland Revenue (Amendment) (Tax Concessions for Certain Shipping-related Activities) Ordinance 2022 - Ord. No. 10 of 2022 |
22.07.2022 |
| Inland Revenue (Amendment) (Tax Deductions for Domestic Rents) Ordinance 2022 - Ord. No. 7 of 2022 |
30.06.2022 |
| Revenue (Tax Concessions) Ordinance 2022 - Ord. No. 1 of 2022 |
14.04.2022 |
| Inland Revenue (Amendment) (Miscellaneous Provisions) Ordinance 2021 - Ord. No. 18 of 2021 |
11.06.2021 |
| Revenue (Tax Concessions) Ordinance 2021 - Ord. No. 10 of 2021 |
07.05.2021 |
| Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021 - Ord. No. 9 of 2021 |
07.05.2021 |
| Inland Revenue (Amendment) (Profits Tax Concessions for Insurance-related Businesses) Ordinance 2020 (Commencement) Notice - L.N. 5 of 2021 |
15.01.2021 |
| Inland Revenue (Profits Tax Concessions for Insurance-related Businesses) (Threshold Requirements) Notice - L.N. 4 of 2021 |
15.01.2021 |
| Inland Revenue (Amendment) (Profits Tax Concessions for Insurance-related Businesses) Ordinance 2020 - Ord. No. 15 of 2020 |
24.07.2020 |
| Inland Revenue (Amendment) (Ship Leasing Tax Concessions) Ordinance 2020 - Ord. No. 5 of 2020 |
19.06.2020 |
| Inland Revenue (Amendment) (Tax Concessions) Ordinance 2020 - Ord. No. 4 of 2020 |
19.06.2020 |
| Exemption from Salaries Tax and Profits Tax (Anti-epidemic Fund) Order - L.N. 112 of 2020 |
29.05.2020 |
| Exemption from Profits Tax (Feed-in Tariff Scheme) Order - L.N. 190 of 2019 |
01.03.2020 |
Inland Revenue (Amendment) (Tax Concessions) Ordinance 2019 - Ord. No. 9 of 2019  |
15.11.2019 |
| Inland Revenue and MPF Schemes Legislation (Tax Deductions for Annuity Premiums and MPF Voluntary Contributions) (Amendment) Ordinance 2019 - Ord. No. 7 of 2019 |
29.03.2019 |
| Exemption from Profits Tax (People's Bank of China Debt Instrument) Order - L.N. 267 of 2018 |
01.03.2019 |
| Inland Revenue (Amendment) (No.2) Ordinance 2019 - Ord. No. 6 of 2019 |
01.03.2019 |
| Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Ordinance 2019 - Ord. No. 5 of 2019 |
01.03.2019 |
| Inland Revenue (Amendment) Ordinance 2019 - Ord. No. 4 of 2019 |
15.02.2019 |
| Inland Revenue (Amendment) (No.9) Ordinance 2018 - Ord. No. 32 of 2018 |
23.11.2018 |
| Inland Revenue (Amendment) (No.8) Ordinance 2018 - Ord. No. 31 of 2018 |
09.11.2018 |
| Inland Revenue (Amendment) (No.7) Ordinance 2018 - Ord. No. 29 of 2018 |
02.11.2018 |
| Inland Revenue (Amendment) (No.6) Ordinance 2018 - Ord. No. 27 of 2018 |
13.07.2018 |
| Inland Revenue (Amendment) (No.5) Ordinance 2018 - Ord. No. 24 of 2018 |
29.06.2018 |
| Inland Revenue Ordinance (Amendment of Schedule 16) Notice 2018 - L.N. 69 of 2018 |
22.06.2018 |
| Inland Revenue (Amendment) (No.4) Ordinance 2018 - Ord. No. 20 of 2018 |
25.05.2018 |
| Exemption from Profits Tax (Non-Renminbi Sovereign Bonds) Order - L.N. 2 of 2018 |
30.03.2018 |
| Inland Revenue (Amendment) (No.3) Ordinance 2018 - Ord. No. 13 of 2018 |
29.03.2018 |
| Inland Revenue (Amendment) (No.2) Ordinance 2018 - Ord. No. 12 of 2018 |
29.03.2018 |
| Inland Revenue (Amendment) Ordinance 2018 - Ord. No. 5 of 2018 |
02.02.2018 |
| Inland Revenue (Amendment) (No.3) Ordinance 2017 - Ord. No. 9 of 2017 |
07.07.2017 |
| Inland Revenue (Amendment) (No.2) Ordinance 2017 - Ord. No. 4 of 2017 |
01.07.2017 |
| Inland Revenue (Amendment) Ordinance 2017 - Ord. No. 3 of 2017 |
02.06.2017 |
| Inland Revenue (Amendment) (No.3) Ordinance 2016 - Ord. No. 22 of 2016 |
30.06.2016 |
| Inland Revenue (Amendment) (No.2) Ordinance 2016 - Ord. No. 12 of 2016 |
03.06.2016 |
| Inland Revenue (Amendment) Ordinance 2016 - Ord. No. 8 of 2016 |
27.05.2016 |
| Inland Revenue (Amendment) (No. 3) Ordinance 2015 (Commencement) Notice - L.N. 6 of 2016 |
01.04.2016 |
| Inland Revenue (Amendment) (No.3) Ordinance 2015 - Ord. No. 17 of 2015 |
13.11.2015 |
| Inland Revenue (Amendment) (No.2) Ordinance 2015 - Ord. No. 13 of 2015 |
17.07.2015 |
| Inland Revenue (Amendment) Ordinance 2015 - Ord. No. 10 of 2015 |
17.07.2015 |
| Inland Revenue (Amendment) (No.2) Ordinance 2014 - Ord. No. 10 of 2014 |
04.07.2014 |
| Inland Revenue (Amendment) Ordinance 2014 - Ord. No. 3 of 2014 |
28.03.2014 |
| Inland Revenue and Stamp Duty Legislation (Alternative Bond Schemes) (Amendment) Ordinance 2013 - Ord. No. 10 of 2013 |
19.07.2013 |
| Inland Revenue (Amendment) (No. 2) Ordinance 2013 - Ord. No. 9 of 2013 |
19.07.2013 |
| Inland Revenue (Amendment) Ordinance 2013 - Ord. No. 5 of 2013 |
05.07.2013 |
| Inland Revenue (Amendment) Ordinance 2012 - Ord. No. 21 of 2012 |
20.07.2012 |
| Inland Revenue (Amendment) (No.3)Ordinance 2011 - Ord. No. 21 of 2011 |
16.12.2011 |
| Inland Revenue (Amendment) (No.2)Ordinance 2011 - Ord. No. 9 of 2011 |
17.06.2011 |
| Inland Revenue (Amendment) Ordinance 2011 - Ord. No. 4 of 2011 |
25.03.2011 |
| Inland Revenue (Amendment) (No.3)Ordinance - Ord. No. 10 of 2010 |
18.06.2010 |
| Inland Revenue (Amendment) (No.2)Ordinance - Ord. No. 4 of 2010 |
12.02.2010 |
| Inland Revenue (Amendment) Ordinance - Ord. No. 1 of 2010 |
15.01.2010 |
| Inland Revenue (Amendment) Ordinance - Ord. No. 8 of 2009 |
03.07.2009 |
| Specification of Arrangements (Government of The Republic of Finland)(Avoidance of Double Taxation on Income from Aircraft Operation) (Revocation) Order - L.N. 174 of 2008 |
20.06.2008 |
| Inland Revenue (Double Taxation Relief on Income from Aircraft Operations) (Republic of Finland) Order - L.N. 173 of 2008 |
20.06.2008 |
| Inland Revenue (Double Taxation Relief on Income from Aircraft Operations) (United Mexican States) Order - L.N. 172 of 2008 |
20.06.2008 |
| Specification of Arrangements (Government of the Grand Duchy of Luxembourg) (Avoidance of Double Taxation on Income and Capital and Prevention of Fiscal Evasion) Order - L.N. 18 of 2008 |
01.02.2008 |
| Revenue Ordinance 2006 - Ordinance No. 13 of 2006 |
02.06.2006 |
| Revenue (Profits Tax Exemption for Offshore Funds) Ordinance 2006 - Ordinance No. 4 of 2006 |
10.03.2006 |
| Inland Revenue Ordinance (Amendment of Schedules 5 and 11 - Fee Revision) Order 2006 |
06.01.2006 |
| Substitution of References to Commencement Date of Revenue (Abolition of Estate Duty) Ordinance 2005 Notice - L.N. 210 of 2005 |
25.11.2005 |
| Specification of Arrangements (Government of The Kingdom of Thailand)(Avoidance of Double Taxation on Income and Prevention of Fiscal Evasion) Order - L.N. 179 of 2005 |
28.10.2005 |
| Specification of Arrangements (Government of The Kingdom of Denmark)(Avoidance of Double Taxation on Income from Shipping Operation) Order - L.N. 102 of 2005 |
17.06.2005 |
| Specification of Arrangements (Government of The Hashemite Kingdom of Jordan)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 101 of 2005 |
17.06.2005 |
| Specification of Arrangements (Government of The Republic of Iceland)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 100 of 2005 |
17.06.2005 |
| Specification of Arrangements (Government of The Republic of Kenya)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 99 of 2005 |
17.06.2005 |
| Specification of Arrangements (Government of The State of Kuwait)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 98 of 2005 |
17.06.2005 |
| Specification of Arrangements (Government of The Republic of Finland)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 97 of 2005 |
17.06.2005 |
| Specification of Arrangements (Swiss Federal Council)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 96 of 2005 |
17.06.2005 |
| Revenue (Abolition of Estate Duty) Ordinance 2005 - Ordinance No. 21 of 2005 |
11.11.2005 |
| Revenue (Allowances for Tax) Ordinance 2005 - Ordinance No. 8 of 2005 |
17.06.2005 |
| Specification of Arrangements (Government of The Democratic Socialist Republic of Srilanka)(Avoidance of Double Taxation on Income from Shipping and Air Transport) Order - L.N. 185 of 2004 |
19.11.2004 |
| Specification of Arrangements (Government of The Republic of Singapore)(Avoidance of Double Taxation on Income from Shipping or Aircraft Operations) Order - L.N. 184 of 2004 |
19.11.2004 |
| Specification of Arrangements (Government of The Kingdom of Norway)(Avoidance of Double Taxation on Income from Shipping Operation) Order - L.N. 183 of 2004 |
19.11.2004 |
| Specification of Arrangements (Government of The Federal Republic of Germany)(Avoidance of Double Taxation on Shipping Income) Order - L.N. 182 of 2004 |
19.11.2004 |
| Specification of Arrangements (Government of The Macao Special Administrative Region)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 162 of 2004 |
21.10.2004 |
| Specification of Arrangements (Government of The Republic of Croatia Concerning Air Services)(Avoidance of Double Taxation) Order - L.N. 32 of 2004 |
05.03.2004 |
| Professional Accountants (Amendment) Ordinance 2004 - Ordinance No. 23 of 2004 |
16.07.2004 |
| Specification of Arrangements (Government of The Kingdom of Belgium)(Avoidance of Double Taxation on Income and Capital and Prevention of Fiscal Evasion) Order - L.N. 16 of 2004 |
06.02.2004 |
| Electronic Transactions (Amendment) Ordinance 2004 - Ordinance No. 14 of 2004 |
30.06.2004 |
| Inland Revenue (Amendment) Ordinance 2004 - Ordinance No. 12 of 2004 |
25.06.2004 |
| Revenue Ordinance 2004 - Ordinance No. 9 of 2004 |
21.05.2004 |
| Tax Exemption (2001 Tax Year) Order - L.N. 133 of 2003 |
23.05.2003 |
| Inland Revenue (Amendment) Ordinance 2003 (5 of 2003) (Commencement) Notice 2003 - L.N. 69 of 2003 |
14.03.2003 |
| Revenue (No. 3) Ordinance 2003 - Ordinance No. 34 of 2003 |
14.11.2003 |
| Revenue (No. 2) Ordinance 2003 - Ordinance No. 24 of 2003 |
04.07.2003 |
| Law Amendment and Reform (Miscellaneous Provisions) Ordinance - Ordinance No. 14 of 2003 |
09.05.2003 |
| Inland Revenue (Amendment) Ordinance 2003 - Ordinance No. 5 of 2003 |
07.03.2003 |
RSS 
Share
Printer View 
