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  1. 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 : 05/07/2024. Nil.

  2. 如需以HTML格式列印整章法例,請先按目錄下方的 鍵,然後按。如要在同一頁面中列印雙語內容,請把頁面方向調校至水平(橫向)。如法例同時備有RTF格式的選項,你可直接往頁底的下載區,下載並列印整章法例的RTF文本。

  3. It helps demonstrate that the enterprise has made reasonable efforts to determine the arm's length amount under section 50AAF (1) or 50AAK (2) of the Inland Revenue Ordinance (Cap. 112) ("the IRO").

  4. This Guidance is intended to aid financial institutions in complying with their obligations under Part 8A of the Inland Revenue Ordinance (Cap. 112). It contains the Department’s views on the due diligence procedures required by the Common Reporting Standard of the Organisation for Economic Co-operation and Development (OECD).

  5. Revenue Ordinance (Cap 112) (the IRO) provides that a charity is exempt from profits tax subject to certain conditions to be fulfilled in relation to the trade or business carried on by the charity concerned.

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  6. 《稅務條例》( 第112 章) 現予修訂,修訂方式列於第 2、3 及 4 部。An Ordinance to amend the Inland Revenue Ordinance to provide for the option for married persons to elect for personal assessment separately for all years of assessment commencing on or

  7. Inland Revenue Ordinance (Cap. 112) subject to the approval of the Legislative Council) PART 1 PRELIMINARY 1. Commencement These Rules come into operation on the day appointed for the commencement of the Inland Revenue (Amendment) Ordinance

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