| Information |
Remarks |
| (I) |
Information booklets
and pamphlets on the various taxes |
| |
(i) |
General Information |
| |
|
|
A
Brief Guide to Taxes Administered by the Inland Revenue Department
of Hong Kong |
Free
of charge and can be downloaded from Internet* |
| |
|
|
A
Brief Guide on Complaints
(How and where to lodge complaints?) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
A
Tax Guide for Charitable Institutions and Trusts of a Public
Character |
Free
of charge and can be downloaded from Internet* |
| |
|
|
eTAX
Information Leaflet |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Fax-A-Form
Service |
Free
of charge |
| |
|
|
Interactive
Telephone Enquiry Service |
Free
of charge |
| |
|
|
Personal
Information Collection Statement |
Free
of charge |
| |
|
|
The
Taxpayer's Charter |
Free
of charge and can be downloaded from Internet* |
| |
(ii) |
Completion of Tax
Returns |
| |
|
|
Electronic
Filing - Tax Return - Individuals |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Notes
and Instructions -
Profits Tax Return - Corporations (BIR51) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Notes
and Instructions -
Profits Tax Return - Persons other than corporation (BIR52)
|
Free
of charge and can be downloaded from Internet* |
| |
|
|
Quick
Guide to BIR52 |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Notes
and Instructions -
Profits Tax Return - In Respect Of Non-Resident Persons (BIR54) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Notes
and Instructions -
Property Tax Return - Property co-owned or jointly owned by
individuals (BIR57) |
Free of charge
|
| |
|
|
Notes
and Instructions -
Property Tax Return - Corporations and Bodies of Persons (BIR58) |
Free of charge
|
| |
|
|
Guide
to Tax Return - Individuals (BIR60) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Notes
and Instructions -
Provisional Tax Return - Individuals (BIR60C) |
Free
of charge |
| |
|
|
Notes
and Instructions for Forms BIR56A and IR56B |
Free
of charge |
| |
(iii) |
Profits
Tax |
| |
|
|
A
Guide to Keeping Business Records (booklet) |
Can
be downloaded from Internet* |
| |
|
|
Admissibility
of Business Records Kept in Electronic Form for Tax Purposes |
Can
be downloaded from Internet* |
| |
|
|
A
Guide to Profits Tax for Unincorporated Businesses (1)
[The "need-to-knows" for new businesses and commonly
asked questions] |
Free
of charge and can be downloaded from Internet* |
| |
|
|
A
Guide to Profits Tax for Unincorporated Businesses (2)
[Which receipts are taxable? Which expenses are deductible?]
|
Free
of charge and can be downloaded from Internet* |
| |
|
|
A
Guide to Profits Tax for Unincorporated Businesses (3)
[Commonly asked questions concerning partnership businesses] |
Free
of charge and can be downloaded from Internet* |
| |
|
|
A
Simple Guide on the Territorial Source
Principle of Taxation (booklet) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Arrangement
between the Mainland of China and the HKSAR for Avoidance of
Double Taxation -
Guide for Enterprises |
Free
of charge and can be downloaded from Internet* |
| |
|
|
How
to Apply -
Notice of No Objection to a Company being Deregistered |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Notes and Guidance
- IR1263 (Request under section 88B of the IRO for a Notice
of No Objection to a Company being Deregistered) |
Free
of charge |
| |
|
|
Pro
Forma Profits Tax Computation |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Taxation
of non-resident entertainers and sportsmen in Hong Kong
(Hong Kong payers should complete Form IR623 and withhold money
to meet tax payment) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Frequently
Asked Questions: Companies Incorporated Outside Hong Kong |
Free
of charge and can be downloaded from Internet* |
| |
(iv) |
Salaries
Tax & Personal Assessment |
| |
|
|
A
Brief Guide to Personal Assessment
(Whether Tax may be Reduced through Election for Personal Assessment) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
A
Guide for First Time Salaries Tax Taxpayers
(When and how should the employer report and whether the employee
has to notify chargeability) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
A Guide
to Deduction of Home Loan Interest and Elderly Residential Care
Expenses |
Free
of charge |
| |
|
|
A
Guide to Salaries Tax (1)
[How to compute Salaries Tax? What are separate taxation &
joint assessment? How to lodge objection & holdover claim?] |
Free
of charge and can be downloaded from Internet* |
| |
|
|
A
Guide to Salaries Tax (2)
[Which income is assessable and which deductions are allowable]
|
Free
of charge and can be downloaded from Internet* |
| |
|
|
A
Guide to Salaries Tax for People coming to Work in Hong Kong
[HK or non-HK office; HK or non-HK employment; the days-in-days-out
basis of assessment] |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Arrangement
between the Mainland of China and the HKSAR for Avoidance of
Double Taxation -
Guide for Personal Services |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Arrangement
between the Mainland of China and the HKSAR for Avoidance of
Double Taxation -
A Guide for Hong Kong Residents Working Across the Mainland
Border |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Deductibility
of Contributions for Employees and
Self-employed Persons
(Mandatory Provident Fund Scheme or Recognized Occupational
Retirement Scheme) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
How
should the executor report the income earned by a deceased taxpayer
before death and rental income derived from the deceased's properties |
Free
of charge and can be downloaded from Internet* |
| |
|
|
How
to tax benefits related to stock awards and share options
(How are these benefits assessed? How should these benefits
be reported?) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
How
to tax the provision of a place of residence to the employee
("Rental value", types of accommodation, treatment
of rent paid by the employee, whether the employer has exercised
proper control) |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Notes
on Computation of Salaries Tax / Personal Assessment |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Notes
on how to complete IR Form 56M |
Free
of charge |
| |
|
|
Obligations
of An Employer |
Free
of charge and can be downloaded from Internet* |
| |
|
|
You
or your employee is going to leave Hong Kong
(What are you required to do under the tax law?) |
Free
of charge and can be downloaded from Internet* |
| |
(v) |
Property
Tax |
| |
|
|
A
guide to Property Tax (1)
[The charge to Property Tax; Reporting rental income in tax
returns] |
Free
of charge and can be downloaded from Internet* |
| |
|
|
A
guide to Property Tax (2)
[Deduction for mortgage interests and allowances; Holdover of
Provisional Property Tax] |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Informing
the IRD that You are Chargeable to Tax (For Joint Owners and
Co-owners of Properties) |
Free
of charge |
| |
(vi) |
Tax Payments |
| |
|
|
Electronic
Payments |
Free
of charge |
| |
|
|
Electronic
Tax Reserve Certificates (TRCs) Scheme - Ready Reckoner for
the Recommended Amount of Monthly Purchases for 2000/2001 |
Free
of charge |
| |
|
|
Electronic
Tax Reserve Certificates (TRCs)
Scheme - Save up regularly. Pay your tax timely.
Please use electronic TRCs |
Free
of charge |
| |
|
|
Save-As-You-Earn(SAYE)
Scheme Authorization Form (For Serving Civil Servants) |
Free
of charge |
| |
|
|
SAYE
Scheme - Save up regularly. Pay your tax timely. |
Free
of charge |
| |
(vii) |
Business
Registration |
| |
|
|
How to
apply - Business Registration |
Free
of charge |
| |
|
|
How to
apply for business registration of an overseas company which
is incorporated outside Hong Kong |
Free
of charge |
| |
|
|
Keeping
the Business Register Up-to-date |
Free
of charge |
| |
|
|
Business
Registration Office -
Personal Information Collection Statement |
Free
of charge |
| |
|
|
Notes
on how to notify change of business name |
Free
of charge |
| |
|
|
Notes
on how to notify admission or retirement of partner |
Free
of charge |
| |
|
|
Notes
on Application for Exemption of Business Registration Fee &
Levy (S.9 &10 of the Business Registration Ordinance) |
Free
of charge |
| |
|
|
Business Registration
Regulations - Claim for exemption from payment of fee and levy
under section 9 of the Business Registration Ordinance |
Free
of charge |
| |
|
|
Supplementary
Notes to Form 3
(Application for Exemption from Payment of BR Fee & Levy
) |
Free
of charge |
| |
(viii) |
Stamp
Duty |
| |
|
|
New
e-Stamping Service |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Stamping
of Tenancy Agreement |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Stamping
of Agreements and Assignments |
Free
of charge and can be downloaded from Internet* |
| |
|
|
Late
Stamping of Agreement and Assignment |
Free
of charge and can be downloaded from Internet* |
| |
(ix) |
Estate
Duty |
| |
|
|
How to
apply - Estate Duty clearance |
Free
of charge |
| |
(x) |
Advance
Ruling |
| |
|
|
Information
Sheet - Application for Advance Ruling |
Free
of charge |
| (II) |
Performance
Pledge |
| |
|
Annual
Report on Performance Pledge |
Free
of charge and can be downloaded from Internet* |
| |
|
Performance
Pledge - Information leaflet |
Free
of charge and can be downloaded from Internet* |
| (III) |
Inland
Revenue Department Annual Report |
Available
for reference and can be downloaded from Internet* |
| (IV) |
Interpretation
and Practice Notes |
| |
(i) |
Departmental
Interpretation and Practice Notes |
| |
|
No.1 |
Profits
Tax
Part A : Valuation of Stock-in-Trade and Work-in-Progress
Part B : Ascertainment of Profits and the Valuation of Work-in
Progress
(A) Building and engineering contracts
(B) Property development and property investment |
Available
for reference and can be downloaded from Internet* |
| |
|
No.2 |
Profits
Tax
Part A : Industrial Building Allowances
Part B : Commercial Building Allowances |
Available
for reference and can be downloaded from Internet* |
| |
|
No.3 |
Profits
Tax - Apportionment of Expenses |
Available
for reference and can be downloaded from Internet* |
| |
|
No.4 |
Lease
premiums / Non-returnable deposits / Key or tea money / construction
fees etc. |
Available for reference and can be downloaded from Internet*
|
| |
|
No.5 |
Profits
Tax Deductions for Expenditure on -
(A) Research and Development
(B) Technical Education
(C) Patent Rights, etc.
(D) Building Refurbishment
(E) Prescribed Fixed Assets |
Available
for reference and can be downloaded from Internet* |
| |
|
No.6 |
Inland
Revenue Ordinance - Provisions as to
(A) Objections to the Commissioner
(B) Appeals to the Board of Review
(C) Appeals to the Courts |
Available
for reference and can be downloaded from Internet* |
| |
|
No.7 |
Machinery
and Plant - Depreciation Allowances |
Available
for reference and can be downloaded from Internet* |
| |
|
No.8 |
Profits
Tax - Losses |
Available
for reference and can be downloaded from Internet* |
| |
|
No.9 |
Major
Deductible Items under Salaries Tax |
Available
for reference and can be downloaded from Internet* |
| |
|
No.10 |
The
Charge to Salaries Tax |
Available
for reference and can be downloaded from Internet* |
| |
|
No.11 |
Elements
of Tax Investigation |
Available
for reference and can be downloaded from Internet* |
| |
|
No.12 |
Commissions,
Rebates and Discounts |
Available
for reference and can be downloaded from Internet* |
| |
|
No.13 |
Profits
Tax -
Taxation of Interest Received |
Available
for reference and can be downloaded from Internet* |
| |
|
No.13A |
Profits
Tax -
Deductibility of Interest Expense |
Available
for reference and can be downloaded from Internet* |
| |
|
No.14 |
Property
Tax |
Available
for reference and can be downloaded from Internet* |
| |
|
No.15 |
(A)
Limitation of loss relief (Section 22B)
(B) Leasing arrangements (Section 39E)
(C) General anti-avoidance provision (Section 61)
(D) General anti-avoidance provision (Section 61A)
(E) Loss companies (Section 61B)
(F) Ramsay principle
(G) Penalty on tax avoidance cases
(H) Guidelines on lease financing
(I) Advance rulings |
Available
for reference and can be downloaded from Internet* |
| |
|
No.16 |
Salaries
Tax - Taxation of Fringe Benefits |
Available
for reference and can be downloaded from Internet* |
| |
|
No.17 |
The
Taxation of Persons Chargeable to Profits Tax on behalf of non-residents |
Available
for reference and can be downloaded from Internet* |
| |
|
No.18 |
Assessment
of Individuals under Salaries Tax and Personal Assessment |
Available
for reference and can be downloaded from Internet* |
| |
|
No.19 |
The
Agreement between
the United States of America and Hong Kong in respect of the
Taxation of Shipping Profits |
Available
for reference and can be downloaded from Internet* |
| |
|
No.20 |
Unit
Trusts, Mutual Fund Corporations and Similar Collective Investment
Schemes |
Available
for reference and can be downloaded from Internet* |
| |
|
No.21 |
Locality
of Profits |
Available
for reference and can be downloaded from Internet* |
| |
|
No.22 |
Computation
of assessable profits from cinematograph films, patents, trademarks,
etc. |
Available
for reference and can be downloaded from Internet* |
| |
|
No.23
|
Recognized
retirement schemes |
Available
for reference and can be downloaded from Internet* |
| |
|
No.24 |
Profits
Tax - Service Company "Type II" Arrangements
|
Available
for reference and can be downloaded from Internet* |
| |
|
No.25 |
Service
Company "Type I" Arrangements -
Salaries Tax |
Available
for reference and can be downloaded from Internet* |
| |
|
No.26 |
Specified
Securities for the Purposes of section 15E of the Inland Revenue
Ordinance |
Available
for reference and can be downloaded from Internet* |
| |
|
No.27 |
Stock
Borrowing and Lending |
Available
for reference and can be downloaded from Internet* |
| |
|
No.28 |
Profits
Tax - Deductibility of Foreign Taxes |
Available
for reference and can be downloaded from Internet* |
| |
|
No.29 |
Tax
Relations between
the Hong Kong Special Administrative Region and the People's
Republic of China |
Available
for reference and can be downloaded from Internet* |
| |
|
No.30 |
Profits
Tax : Section 20AA
Persons Not Treated as Agents |
Available
for reference and can be downloaded from Internet* |
| |
|
No.31 |
Advance
Rulings |
Available
for reference and can be downloaded from Internet* |
| |
|
No.32 |
Arrangement
between the Mainland of China and the Hong Kong Special Administrative
Region for the Avoidance of Double Taxation on Income |
Available
for reference and can be downloaded from Internet* |
| |
|
No.33 |
Insurance
Agents |
Available
for reference and can be downloaded from Internet* |
| |
|
No.34 |
Exemption
From Profits Tax (Interest Income)
Order 1998 |
Available
for reference and can be downloaded from Internet* |
| |
|
No.35 |
Concessionary
Deductions : Sections 26E and 26F
Home Loan Interest |
Available
for reference and can be downloaded from Internet* |
| |
|
No.36 |
Concessionary
Deductions : Section 26D
Elderly Residential Care Expenses |
Available
for reference and can be downloaded from Internet* |
| |
|
No.37 |
Concessionary
Deductions : Section 26C
Approved Charitable Donations |
Available
for reference and can be downloaded from Internet* |
| |
|
No.38 |
Salaries
Tax - Employee Share-basedBenefits |
Available
for reference and can be downloaded from Internet* |
| |
|
No.39 |
Profits
Tax - Treatment of Electronic Commerce |
Available
for reference and can be downloaded from Internet* |
| |
|
No.40 |
Profits
Tax - Prepaid or Deferred Revenue Expenses |
Available
for reference and can be downloaded from Internet* |
| |
|
No.41 |
Salaries
Tax - Taxation of Holiday Journey Benefits |
Available
for reference and can be downloaded from Internet* |
| |
|
No.42 |
Profits
tax -
Part A : Taxation of financial instruments
Part B : Taxation of foreign exchange differences |
Available
for reference and can be downloaded from Internet* |
| |
|
No.43 |
Profits
tax -
Profits tax exemption for offshore funds |
Available
for reference and can be downloaded from Internet* |
| |
|
No.44 |
Arrangement
between the Mainland of China and the Hong Kong Special Administrative
Region for the avoidance of double taxation and the prevention
of fiscal evasion with respect to taxes on income |
Available
for reference and can be downloaded from Internet* |
| |
|
No.45 |
Relief
from double taxation due to transfer pricing or profit reallocation
adjustments |
Available
for reference and can be downloaded from Internet* |
| |
|
No.46 |
Transfer
pricing guidelines - Methodologies and related issues |
Available
for reference and can be downloaded from Internet* |
| |
(ii) |
Estate
Duty Office Interpretation and Practice Notes |
| |
|
No.1 |
Controlled
Companies Provisions under the
Estate Duty Ordinance (Cap.111) |
Available
for reference and can be downloaded from Internet* |
| |
(iii) |
Stamp
Office Interpretation and Practice Notes |
| |
|
No.1 |
Stamping
of Agreements for Sale and Purchase of Residential Property |
Available
for reference and can be downloaded from Internet* |
| |
|
No.2 |
Relief
for Stock Borrowing and Lending transactions
Part A - Commercial Stock Loans |
Available
for reference and can be downloaded from Internet* |
| |
|
No.3 |
Deemed
Consideration under section 24 of the
Stamp Duty Ordinance, Cap.117 |
Available
for reference and can be downloaded from Internet* |
| |
|
No.4 |
Deemed
Sale and Purchase under section 19(1E) of the Stamp Duty Ordinance,
Cap.117 |
Available
for reference and can be downloaded from Internet* |
| (V) |
List
of charitable institutions and trusts of a public character,
which are exempt from tax under section 88 of the Inland Revenue
Ordinance |
Available
for reference and the latest list can be browsed through Internet* |
| |
|
|
| (VI) |
Hong
Kong Board of Review Decisions, Volumes 1 - 19 |
Available
for sale at the Government Publications Centre and the latest
list can be browsed through Internet* |
| |
|
|
| (VII) |
Hong
Kong Tax Cases, Volumes 1 - 5 |
Available
for sale at the Government Publications Centre |
| |
|
|
| (VIII) |
Extracts
of any information on the register maintained by the Business
Registration Office |
Available
upon payment of the fee prescribed by Reg.7 of Business Registration
Regulations, Cap.310A($27) |
| |
|
|
| (IX) |
Copies
of valid business or branch registration certificates |
Available
upon payment of the fee prescribed by Reg.7 of Business Registration
Regulations, Cap.310A($20) |
| |
|
|
| (X) |
Interactive
Telephone Enquiry System with a leave-and-call-back facility
(24-hour service) |
For
public access at 187 8088 |
| |
|
|
| |
* IRD Web site
: www.ird.gov.hk |
|
| |
|
|
Requests for information held by the
department may be made by letter or by the following application
forms:
Requests should be addressed to Chief Assessor (Special
Duties) :
The following photocopying charge may
be levied in relation to your application :