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   What is Section 16(1) of the Inland Revenue Ordinance?

   • Section 16(1) of the Inland Revenue Ordinance provides that in ascertaining the assessable profits for any year of assessment there shall be deducted all outgoings and expenses to the extent to which they are incurred in the production of profits chargeable to tax. 2.

   Departmental Interpretation And Practice Notes - No.3

   www.ird.gov.hk/eng/pdf/dipn03.pdf

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   What is the difference between Section 16 and Section 17?

   • Section 16(1) permits deduction of all outgoings and expenses which satisfy two criteria, namely (1) they must be incurred in the production of assessable profits and (2) they must be incurred during the basis period of the year of assessment in question. Section 17 disallows deduction of certain types of outgoings and expenses.

   Departmental Interpretation And Practice Notes - No

   www.ird.gov.hk/eng/pdf/dipn24.pdf

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   How does section 16 determine chargeable profits?

   • Section 16 ascertains the chargeable profits by defining which outgoings and expenses are deductible from the chargeable profits of a taxpayer.

   Departmental Interpretation And Practice Notes - No

   www.ird.gov.hk/eng/pdf/dipn24.pdf

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   Which expenses are deductible under Section 16(1)?

   • Section 16(1) allows to ‘be deducted all outgoings and expenses to the extent to which they are incurred during the basis period ... in the production of profits in respect of which he is chargeable to tax under this Part for any period including...’ Section 16(1) then sets out those expenses which are deductible.” “20.

   Departmental Interpretation And Practice Notes - No

   www.ird.gov.hk/eng/pdf/dipn24.pdf

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2. www.elegislation.gov.hk › hk › cap112!en@2019/02/15T00:00:00Cap. 112 Inland Revenue Ordinance - e-Legislation

   www.elegislation.gov.hk › hk › cap112!en@2019/02/15T00:00:00

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   2019年2月15日 · If the chapter is also available in RTF format, you may go straight to the Download area at the bottom of the page to download and print the whole chapter RTF copy. Download. Version Date : 15/02/2019 [Past Version] Verified Copy [with legal status]

   • 《稅務規則》 Inland Revenue Rules

     The amendments made to rules 3 and 5 by the Inland ...

3. www.elegislation.gov.hk › hk › cap112第112章 《税務條例》 - e-Legislation

   www.elegislation.gov.hk › hk › cap112

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   章號索引. 中文標題索引 (按中文筆劃數目排列) 英文標題索引 (按英文字母排列) 條例中文主題索引. 條例英文主題索引. 條例年表. 憲報. 編輯修訂紀錄. 有用資料.

4. www.ird.gov.hk › eng › pdfDepartmental Interpretation And Practice Notes - No

   www.ird.gov.hk › eng › pdf

   Section 16(1) of the Inland Revenue Ordinance provides that in ascertaining the assessable profits for any year of assessment there shall be deducted all outgoings and expenses to the extent to which they are incurred in

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5. www.ird.gov.hk › eng › pdfDepartmental Interpretation And Practice Notes - No

   www.ird.gov.hk › eng › pdf

   Section 16(1) permits deduction of all outgoings and expenses which satisfy two criteria, namely (1) they must be incurred in the production of assessable profits and (2)

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   • 頁面計數: 17

6. www.ird.gov.hk › eng › taxIRD : Profits Tax - Inland Revenue Department

   www.ird.gov.hk › eng › tax

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   Generally, all outgoings and expenses, to the extent to which they have been incurred by the taxpayer in the production of chargeable profits, are allowed as deductions. Reference can be made to section 16 of the I.R.O.

7. www.elegislation.gov.hk › hk › cap112A《稅務規則》 Inland Revenue Rules - e-Legislation

   www.elegislation.gov.hk › hk › cap112A

   The amendments made to rules 3 and 5 by the Inland Revenue (Amendment) (No. 2) Ordinance 2016 (12 of 2016) apply only in ascertaining the profits in respect of which a person is chargeable to tax under Part 4 of the Ordinance—.

8. www.3ecpa.com.hk › resources › hong-kong-taxationTax Deductible Expenses for Hong Kong Company - 3E ...

   www.3ecpa.com.hk › resources › hong-kong-taxation

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   The Section 16 (Ascertainment of chargeable profits) of Inland Revenue Ordinance (“I.R.O.”) has stipulated that all outgoings and expenses of a company, which they have been incurred by the taxpayer in the production of chargeable profits, are tax deductible.