Skip to main content
Skip to content
GovHK Trandition Chinese Simplified Chinese Background A A A Search Search Site Map Contact Us

Level Double-A conformance, W3C WAI Web Content Accessibility Guidelines 2.0

Web Accessibility Recognition Scheme
Mobile / Accessible Version IconMobile / Accessible Version Printer View IconPrinter View RSS Icon RSS
    Home > What's New : News Archives

What's New

  • Hong Kong, South Africa enter into tax pact 
    (Press Release - October 17, 2014)
  • Two orders on avoidance of double taxation agreements gazetted 
    (Press Release - October 17, 2014)
  • Notify Inland Revenue Department promptly of change of address  Notify Inland Revenue Department promptly of change of address
    (October 09, 2014)
  • Inland Revenue Department Notice – Business Registration  Inland Revenue Department Notice – Business Registration
    (September 15, 2014)
  • SOIPN 6  SOIPN 6

    The Inland Revenue and Stamp Duty Legislation (Alternative Bond Schemes) (Amendment) Ordinance 2013 was enacted in July 2013 to bring particular types of arrangements that are economically equivalent to debt arrangements under tax rules comparable to those applying to debt arrangements and to give stamp duty relief in relation to those types of arrangements.  The Stamp Office Interpretation and Practice Notes No. 6 (“Alternative Bond Schemes”) is issued to set out the interpretation of the relevant stamp duty provisions and the practice to be followed by the Stamp Office


    (August 29, 2014)
  • Tax evasion sentence suspended by court upon appeal 
    (Press Release - August 26, 2014)
  • Hong Kong and six Nordic jurisdictions sign tax information agreements (with photos) 
    (Press Release - August 22, 2014)
  • SOIPN 7  SOIPN 7

    “The Stamp Duty (Amendment) Ordinance 2014 (“the Amendment Ordinance”) was published in the gazette on 28 February 2014. The law has retrospective effect from 27 October 2012 (“Effective Date”).  The Amendment Ordinance introduces a Buyer’s Stamp Duty ("BSD") on certain agreements for sale and conveyances on sale of residential property executed on or after that date.  The Stamp Office Interpretation and Practice Notes No. 7 (“Buyer’s Stamp Duty”) is issued to set out the Department’s views and practice on the application of the new provisions in relation to BSD.”


    (July 31, 2014)
  • SOIPN 5 (Revised)  SOIPN 5 (Revised)

    "The Stamp Duty (Amendment) Ordinance 2014 (“the Amendment Ordinance”) was published in the gazette on 28 February 2014. The law has retrospective effect from 27 October 2012 (“Effective Date”).  The Amendment Ordinance imposes a higher rate of Special Stamp Duty ("SSD") on certain transactions of residential property acquired on or after the Effective Date if those transactions occur within 36 months after acquisition.  The Department has updated the Stamp Office Interpretation and Practice Notes No. 5 (Revised) (“Special Stamp Duty”) with further examples to illustrate the application and computation of SSD."


    (July 31, 2014)
  • The Stamp Duty (Amendment) (No. 2) Ordinance 2014 has been gazetted 

    The Amendment Ordinance provides the ad valorem stamp duty (AVD) payable on certain instruments dealing with immovable properties executed on or after 23 February 2013 (“Effective Date”) shall be payable at higher rates (Scale 1); and advances the timing for charging AVD on non-residential property transactions from the conveyance on sale to the agreement for sale executed on or after the Effective Date. Please refer to Stamping Circular Nos. 05/2014, 06/2014 and 07/2014 for the new stamping arrangements.  The FAQs and the illustrative examples have also been updated.


    (July 25, 2014)
  • Stamp Office – Special Counter Arrangement for Property Transfer Documents 
    (July 25, 2014)
  • Community service order and fine for taxpayer convicted of falsely claiming deductions of expenses for self-education and approved charitable donations 
    (Press Release - July 17, 2014)
  • Community service order and fine for ex-senior manager over tax evasion 
    (Press Release - July 14, 2014)
  • DIPN 50  DIPN 50

    The Inland Revenue and Stamp Duty Legislation (Alternative Bond Schemes) (Amendment) Ordinance 2013 was enacted in July 2013 to bring particular types of arrangements that are economically equivalent to debt arrangements under tax rules comparable to those applying to debt arrangements and to give stamp duty relief in relation to those types of arrangements.  The Departmental Interpretation and Practice Notes No. 50 (“Taxation of Specified Alternative Bond Schemes”) is issued to set out the Department’s views and practice on the application of the new provisions under section 40AB and Schedule 17A of the Inland Revenue Ordinance.


    (July 11, 2014)
  • Performance Pledge Annual Report 2013/14 
    The Inland Revenue Department has achieved all the targets, and exceeded many, in its performance pledges in 2013/14.

    The Performance Pledge Annual Report 2013/14 is offered in Adobe PDF (Portable Document Format) Files.  For environmental protection, no hard copy would be produced.

    (July 10, 2014)
  • Hong Kong, Korea tax treaty signed (with photos) 
    (Press Release - July 08, 2014)
  • Tax Obligations of Taxpayers and Employers  Tax Obligations of Taxpayers and Employers
    (July 03, 2014)
  • Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions  Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions
    (July 02, 2014)

back to top