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  Home > What's New > News Archives (started from April 2013)

News Archives (started from April 2013)

Title Date
Business Registration Advance Notice – Suspension of Instant Services 27.03.2014
Second instalment is falling due Tender payment promptly to avoid penalty Second instalment is falling due Tender payment promptly to avoid penalty 27.03.2014

Stamping Circulars No. 02/2014 and No. 03/2014  

IRD has updated the Stamping Circulars No. 02/2014 and No. 03/2014 for the new stamping arrangements in relation to the enhanced Special Stamp Duty and Buyer's Stamp Duty. You can also browse the Chinese version in our website.

26.03.2014
Hong Kong and US sign tax information agreement (with photos) 25.03.2014
Bill passed to lower tax of captive insurers 19.03.2014
Property investment company fined for failure to notify chargeability to tax 19.03.2014
Inland Revenue Department Notice – Business Registration Inland Revenue Department Notice – Business Registration 17.03.2014
Expiry of the Revenue (Reduction of Business Registration Fees) Order 2013 04.03.2014
Profits Tax Return - Fair Value Accounting 04.03.2014
Newly published Advance Ruling Case 28.02.2014
The Stamp Duty (Amendment) Ordinance 2014 has been gazetted. The Amendment Ordinance adjusts the duty rates and extends the property holding period in respect of Special Stamp Duty, and introduces a Buyer's Stamp Duty. Please refer to Stamping Circulars No. 02/2014 and No. 03/2014 for the new stamping arrangements. 28.02.2014
Tax measures proposed in 2014-15 Budget 26.02.2014
2014-15 Budget - Tax Measures 26.02.2014
LCQ11: Filing of Employer's Return 19.02.2014

DIPN 47 (Revised) DIPN 47 (Revised)

The Inland Revenue (Amendment) (No. 2) Ordinance was enacted in July 2013 to provide a legal framework for standalone tax information exchange agreements and to enhance the existing exchange of information arrangement. The Departmental Interpretation and Practice Notes No. 47 (“Exchange of Information”) is revised to set out the current practice on exchange of information upon requests received from treaty partners.

30.01.2014
Employer's Return - New requirement specifications of self-developed software   29.01.2014
Change of Postal Address of Taxpayers Change of Postal Address of Taxpayers 16.01.2014
Hong Kong and Vietnam sign second protocol to comprehensive agreement on avoidance of double taxation (with photos)   13.01.2014
Change of Postal Address of Employer Change of Postal Address of Employer 09.01.2014
The Administration has accepted the views of the members of Bills Committee of the Legislative Council and decided to withdraw the proposed BSD exemption for HKPR minors. For details, please refer to the Administration's written response. The Administration has accepted the views of the members of Bills Committee of the Legislative Council and decided to withdraw the proposed BSD exemption for HKPR minors. For details, please refer to the Administration's written response. 07.01.2014
Newly added Q10, Q11, Q12 and Q13 to "FAQ for Share-based Payment Transactions"   06.01.2014
Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions 02.01.2014
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 5 December 2013   31.12.2013
HK, Qatar tax treaty in force 31.12.2013
Bill for lowering captive insurers' tax and raising deduction ceiling for contributions to recognised retirement schemes gazetted 27.12.2013
Tax is falling due Tender payment promptly to avoid penalty Tax is falling due Tender payment promptly to avoid penalty 27.12.2013
Workshop on Transfer Pricing Dispute Resolution and Avoidance opens in Hong Kong (with photo) 10.12.2013
LCQ18: Profits tax assessments 04.12.2013
Newly published Advance Ruling Case 02.12.2013
LCQ13: Prevention of tax base erosion and profit shifting   20.11.2013
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 29 October 2013   30.10.2013
HK, Canada tax treaty in force   30.10.2013
LCQ11: Arrangements for payment of salaries tax 23.10.2013
Second Protocol Modifying the Protocol to the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital has come into effect on 3 July 2013 17.10.2013
HK, Austria protocol to tax treaty in force   17.10.2013
Fraudulent emails purportedly issued by Inland Revenue Department 10.10.2013
LCQ9: Statistics on salaries tax   09.10.2013
Three orders on avoidance of double taxation agreements gazetted   04.10.2013
Notify IRD promptly of change of address Notify IRD promptly of change of address 03.10.2013
Community service order for ex-senior system engineer over tax evasion 02.10.2013
Annual Report 2012-13 30.09.2013
Inland Revenue Department Notice - Business Registration Inland Revenue Department Notice - Business Registration 16.09.2013
Ex-senior system engineer convicted of evading tax 04.09.2013
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 24 July 2013 25.07.2013
HK, Kuwait tax treaty in force   25.07.2013

DIPN 49 DIPN 49

The English Version of Departmental Interpretation Practice Notes No. 49 ("DIPN 49") has been updated by making some minor textual amendments (including Example 11) to achieve better clarity. The Chinese Version for DIPN 49 has also been issued. DIPN 49 covers the following topics:

PART A : PROFITS TAX DEDUCTION OF CAPITAL EXPENDITURE ON RELEVANT INTELLECTUAL PROPERTY RIGHTS

PART B : TAXATION OF ROYALTIES DERIVED FROM LICENSING OF INTELLECTUAL PROPERTY RIGHTS

25.07.2013
New levy rate of Business Registration Certificate effective today 19.07.2013

The Business Registration Ordinance (Amendment of Schedule 2) Order 2013 has come into operation on 19 July 2013. Pursuant to the Order, the levy for business registration certificate is reduced from $450 per annum to $250 per annum. The new levy is applicable to (1) business registration certificates to be issued on simultaneous business registration applications if the related incorporation applications are made on or after July 19 and (2) for other cases, business/branch registration certificates beginning on or after July 19.

The up-to-date Business Registration Fee Levy Table and related Frequently Asked Questions have been uploaded to IRD’s website.

For details of the Order, please refer to the Press Release of Labour Department.

19.07.2013
Inland Revenue and Stamp Duty Legislation (Alternative Bond Schemes) (Amendment) Ordinance 2013 commenced operation today 19.07.2013
Payment arrangements for Special Stamp Duty (English Only) Payment arrangements for Special Stamp Duty (English Only) 12.07.2013
Law for TIEA framework passed 10.07.2013
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of Jersey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 3 July 2013 08.07.2013
HK, Jersey tax treaty in force 05.07.2013
Tax obligations of taxpayers and employers Tax obligations of taxpayers and employers 04.07.2013
LCQ19: Measures to address the overheated property market 03.07.2013
Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions 02.07.2013
Government welcomes passage of Inland Revenue (Amendment) (No. 2) Bill 2013 26.06.2013
Performance Pledge Annual Report 2012/13 19.06.2013
Revamped IRD website 14.06.2013
Senior appointments (with photos) 13.06.2013
Property Tax - Obligations of Property Owners Property Tax - Obligations of Property Owners 13.06.2013
Newly published Advance Ruling Case 29.05.2013

In relation to the proposed reduction of Business Registration Certificate levy, the Labour Department has announced information concerning the Business Registration Ordinance (Amendment of Schedule 2) Order 2013 (the Order).


For details, please refer to the website of the Press Release of Labour Department. You may also refer to the FAQs posted on IRD’s website.
24.05.2013
Order to reduce levy rate of Business Registration Certificate gazetted today 24.05.2013
Various tax obligations of the employers and taxpayers Various tax obligations of the employers and taxpayers 23.05.2013
File Your Tax Return on time File Your Tax Return on time 16.05.2013
Hong Kong, Qatar tax treaty signed 13.05.2013
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 28 December 2012 06.05.2013
HK, Malaysia tax treaty in force 06.05.2013
Three orders on avoidance of double taxation agreements gazetted 03.05.2013
Over 2 million tax returns for individuals issued 02.05.2013
Press Conference 2 May 2013-The Gist of CIR's Speech Press Conference 2 May 2013-The Gist of CIR's Speech 02.05.2013
Inland Revenue (Amendment) (No. 2) Bill 2013 gazetted 26.04.2013
Hong Kong, Guernsey enter into tax pact 23.04.2013
Inland Revenue (Amendment) Bill 2013 gazetted 12.04.2013
Notice to Employers Notice to Employers 12.04.2013
Business Registration - Request for a Notice of No Objection (NNO) to a Company Being Deregistered 08.04.2013
Stamp Duty (Amendment) Bill 2013 gazetted 05.04.2013
IRD issues tax returns for 2012-13 02.04.2013
Electronic Filing of Employer's Return - New/Enhanced service 02.04.2013

Application for certification of resident status on or after 1 April 2013

With effect from 1 April 2013, applications for certificates of resident status under comprehensive arrangement/agreements for the avoidance of double taxation (“DTA”) have to be made on the following new (with*) or revised (with#) forms:

DTA Partner Form Required Document
Company/Partnership/Trust/Other Body of Persons Individual
Incorporated / Constituted in Hong Kong Incorporated / Constituted
outside Hong Kong
The Mainland of China IR1313A(L)* IR1313A(F)* IR1314A# Referral letter from the Mainland tax authorities
Other Jurisdictions IR1313B# IR1314B#  

These forms can be downloaded from the Inland Revenue Department Homepage at ../tax/dta_cor.htm#form.

01.04.2013
Tax Representatives' Corner 01.04.2013

 

 

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