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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. Nil.
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.
Introduction. For the benefit of the tax paying public and their tax representatives, some frequently asked questions and their answers are listed below for general information and guidance. Section 1 – Basis Period. Section 2 – Business Operations. Section 3 – Assessable Profits or Adjusted Loss.
by sections 16 and 17 of the IRO. 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
chargeable to profits tax under the Inland Revenue Ordinance (IRO). Where the money borrowed had been made available to the borrower in Hong Kong, it would generally be clear that any interest paid on the loan would be chargeable to profits tax in the
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—.
partner fund ( 夥伴基金) means a fund that is a party (whether or not through an agent) to an agreement—. to which ITVFC is also a party; that stipulates the overall rights and obligations of ITVFC and the fund in respect of their participation in the ITVF Scheme; and. that is valid and in force;
However, section 16(1)(c) of the IRO provides that foreign tax paid in respect of certain specified interest, gains and profits 1 are deductible. While section 16(1)(c) does not allow deduction for foreign tax charged on income other than those specified, it was the
ALL required supplementary forms (S1 to S18 and S20) and other forms (IR1478, IR1481 and IR1482) must be submitted electronically via the “Uploading of Data Files for Required Forms and Supporting Documents to Profits Tax Return” service, irrespective of the mode of filing the Profits Tax return.
Persons, including corporations, partnerships, trustees and bodies of persons carrying on any trade, profession or business in Hong Kong are chargeable to tax on all profits (excluding profits arising from the sale of capital assets) arising in or derived from Hong Kong from such trade, profession or business.
