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1. www.ird.gov.hk › chi › tax稅務局 : 慈善捐款及獲豁免繳稅的慈善團體 - Inland Revenue ...

   www.ird.gov.hk › chi › tax

   • 網頁紀錄

   「認可慈善捐款」是指捐贈給根據《税務條例》第88條獲豁免繳税的屬公共性質的慈善機構或慈善信託作慈善用途的款項，或指捐贈給政府作慈善用途的款項。

2. www.ird.gov.hk › eng › taxIRD : Charitable Donations and Tax-Exempt Charities - Inland ...

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   Members of the public can check whether their donations will qualify for a tax deduction by : Searching for charitable institutions and trusts of a public character, which are exempt from tax under section 88 of the Inland Revenue Ordinance; OR.

3. www.ird.gov.hk › eng › taxIRD : Charitable Donations and Tax-Exempt Charities - Inland ...

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   The proviso to section 88 of the IRO provides that where a charity carries on a trade or business, the profits derived from such trade or business are exempt from profits tax only if all of the following conditions are satisfied:

4. www.elegislation.gov.hk › hk › cap112!enCap. 112 Inland Revenue Ordinance - e-Legislation

   www.elegislation.gov.hk › hk › cap112!en

   • 網頁紀錄

   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.

5. www.gov.hk › en › residentsGovHK: Approved Charitable Donations - 香港政府一站通簡

   www.gov.hk › en › residents

   • 網頁紀錄

   You can claim a deduction for a donation of money to any charity that is exempted from tax under section 88 of the Inland Revenue Ordinance or to the Government for charitable purposes. You can also claim a deduction for any approved charitable donation

6. www.info.gov.hk › gia › generalLCQ15: Tax-exempt charities - Gov

   www.info.gov.hk › gia › general

   • 網頁紀錄

   2021年7月14日 · Under section 88 of the Inland Revenue Ordinance (Cap. 112), if a charitable institution or charitable trust of a public character fulfills certain requirements (including that the profits derived from the trade or business carried on by it are applied solely for charitable

7. www.elegislation.gov.hk › hk › cap112!enCap. 112 Inland Revenue Ordinance - e-Legislation

   www.elegislation.gov.hk › hk › cap112!en

   • 網頁紀錄

   條例年表. 憲報. 編輯修訂紀錄. 有用資料. 其他刊物. 香港法例的草擬和制定. 《香港法律草擬文體及實務指引》. 《香港法例的草擬和制定過程》. 相關文章.