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  Home > Access to Information > List of Information published or otherwise made available

List of Information published or otherwise made available

 

InformationRemarks
(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*
   
  •  
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*
   
  •  
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*
   
  •  
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
(F) Environmental Protection Facilities
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 Mutual Funds, unit trust and similar 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 Profits Tax - Specified Securities for the Purposes of section 15E of the Inland Revenue Ordinance Available for reference and can be downloaded from Internet*
    No.27 Profits Tax - 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 (Note: The arrangement explained herein ceases to apply after the year of assessment 2006/07.) 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-based Benefits 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*
    No.47 Exchange of information under comprehensive double taxation agreements Available for reference and can be downloaded from Internet*
    No.48 Advance pricing arrangement Available for reference and can be downloaded from Internet*
    No.49 Part A : Profits tax deduction of capital expenditure on relevant intellectual property rights
Part B : Taxation of royalties derived from licensing of intellectual property right
Available for reference and can be downloaded from Internet*
    No.50 Taxation of specified alternative bond schemes Available for reference and can be downloaded from Internet*
    No.51 Profits Tax Exemption for Offshore Private Equity Funds Available for reference and can be downloaded from Internet*
    No.52 Taxation of Corporate Treasury Activity Available for reference and can be downloaded from Internet*
    No.53 Tax Treatment of Regulatory Capital Securities 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 immovable Property Available for reference and can be downloaded from Internet*
    No.2 Relief for Stock Borrowing and Lending Transactions 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*
    No.5 Special Stamp Duty Available for reference and can be downloaded from Internet*
    No.6 Alternative Bond Schemes Available for reference and can be downloaded from Internet*
    No.7 Buyer's Stamp Duty Available for reference and can be downloaded from Internet*
    No.8 Ad Valorem Stamp Duty 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 - 31 Available for sale at the Government Publications Centre and the latest list can be browsed through Internet*
     
(VII) Hong Kong Tax Cases, Volumes 1 - 8 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

 

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