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1. www.elegislation.gov.hk › hk › cap112A!enInland Revenue Rules - e-Legislation

   www.elegislation.gov.hk › hk › cap112A!en

   Inland Revenue Rules (Cap. 112, section 85) [22 August 1947] (Format changes E.R. 1 of 2017) 1. Citation These rules may be cited as the Inland Revenue Rules. Rates of Depreciation 2. Rates of depreciation (1) For the purpose of the Ordinance, the

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

   www.ird.gov.hk › eng › pdf

   However, section 40 of the Ordinance and Rule 2 of the Inland Revenue Rules provide assistance in determining what constitutes “machinery or plant” for the purposes of making depreciation allowances.

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   What are the apportionments of expenses under the Inland Revenue Rules?

   • 8. Rules 2A, 2B and 2C of the Inland Revenue Rules provide the methods for apportionment of expenses in general, interest and management expenses in relation to the holding of share investments. Under Rules 2A, 2B and 2C, apportionment should be made on a basis that is most reasonable and appropriate in the circumstances of the case.

   Departmental Interpretation And Practice Notes - No.3

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

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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 are the rights under Rule 2A 2B & 2C?

   • 2D. Rights of objection and appeal Any decision under rule 2A, 2B or 2C shall be subject to the same rights of objection and appeal as are conferred by Part XI of the Ordinance. (12 of 2016 s. 19)

   Inland Revenue Rules - e-Legislation

   www.elegislation.gov.hk/hk/cap112A!en.pdf

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   What are the rights of Appeal under Rule 2A 2B & 2C?

   • Any decision under rule 2A, 2B or 2C shall be subject to the same rights of objection and appeal as are conferred by Part XI of the Ordinance. (12 of 2016 s. 19) 3. (12 of 2016 s.

   Inland Revenue Rules - e-Legislation

   www.elegislation.gov.hk/hk/cap112A!en.pdf

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4. 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—.

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

   www.ird.gov.hk › eng › pdf

   INLAND REVENUE RULES 8. Rules 2A, 2B and 2C of the Inland Revenue Rules provide the methods for apportionment of expenses in general, interest and management expenses in relation to the holding of share investments. Under Rules 2A, 2B and 2C

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6. www.legco.gov.hk › yr18-19 › chinese年稅務 修訂 ) ( 第9 號 條例》 Inland Revenue (Amendment) ...

   www.legco.gov.hk › yr18-19 › chinese

   The provisions of the Inland Revenue Ordinance (Cap. 112) as amended by this Part apply in relation to all years of assessment commencing on or after 1 April 2018.

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7. www.elegislation.gov.hk › hk › 2016年稅務 修訂 ) ( 第 號 條例》 Inland Revenue (Amendment) (No. ...

   www.elegislation.gov.hk › hk › 2016

   An Ordinance to amend the Inland Revenue Ordinance to give profits tax concession to qualifying corporate treasury centres, to make provisions for profits tax purposes regarding interests on money

8. www.legco.gov.hk › yr18-19 › englishInland Revenue (Amendment) (No. 2) Ordinance 2019 - LegCo

   www.legco.gov.hk › yr18-19 › english

   An Ordinance to amend the Inland Revenue Ordinance to align tax treatment of financial instruments with their accounting treatment in certain circumstances; to provide for deduction of