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  Home >  Tax Information - Individuals/Businesses  >  Double Taxation Relief and Exchange of Information Arrangements  >  Automatic Exchange of Financial Account Information  >  AEOI Legislation > Inland Revenue (Amendment) Ordinance 2018

Inland Revenue (Amendment) Ordinance 2018

The Inland Revenue (Amendment) Ordinance 2018 was gazetted on 2 February 2018. The technical amendments on automatic exchange of financial account information in tax matters (i.e. clauses 5 to 11) under this Amendment Ordinance came into operation on 1 January 2019, while other provisions take effect on the day of gazettal of the Amendment Ordinance.

This Amendment Ordinance is mainly to –

  1. empower the Chief Executive in Council to give effect to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, and other tax agreements that apply to the Hong Kong Special Administrative Region; and
  2. align the relevant provisions of the Inland Revenue Ordinance with the international standard for the automatic exchange of financial account information in tax matters.

Click here to view full content of this Amendment Ordinance.

Click here to view the Press Release announced on 2 February 2018.

 

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