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  Home > What's New > News Archives (started from April 2014)

News Archives (started from April 2014)

Title Date
Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2014/15 Tax Returns Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2014/15 Tax Returns 27.03.2015
Second instalment is falling due Tender payment promptly to avoid penalty Second instalment is falling due Tender payment promptly to avoid penalty 27.03.2015
Business Registration Advance Notice – Suspension of Instant Services 23.03.2015
Inland Revenue (Amendment) Bill 2015 gazetted 20.03.2015
LCQ8: Collection of stamp duties and land premium 18.03.2015

Business Registration Fees

For business registration certificates and branch registration certificates commencing on or after 1 April 2015, the amounts of prescribed business registration fee and prescribed branch registration fee remain at $2,000 and $73 respectively.  Please refer to the business registration fee & levy table for details of the total amount payable under a certificate.  Prescribed business registration fees and prescribed branch registration fees are not waived for the year 2015/16.

17.03.2015
Profits Tax Return – Fair Value Accounting 03.03.2015
Tax measures proposed in 2015-16 Budget 25.02.2015
2015-16 Budget - Tax Measures 25.02.2015
HK, Vietnam protocol to tax treaty in force 23.02.2015
Stamp Duty (Amendment) Ordinance 2015 gazetted today 13.02.2015
Stamp duty waiver for the transfer of shares or units of exchange traded funds Stamp duty waiver for the transfer of shares or units of exchange traded funds 13.02.2015
Business Registration Notice Business Registration Notice 02.02.2015

Revised forms for application for certificate of resident status by company / partnership / trust / body of persons on or after 1 February 2015  

With effect from 1 February 2015, application for certificate of resident status under comprehensive arrangement / agreements for the avoidance of double taxation (“DTA”) by a company / partnership / trust / body of persons has to be made on the following revised application forms:

  • IR1313A (1/2015) - for the DTA with the Mainland of China
  • IR1313B (1/2015) - for the DTAs with other jurisdictions


The same form applies no matter whether the above applicant was incorporated / established in or outside Hong Kong.  These revised forms can be downloaded here.

29.01.2015
LCQ10: Regulation of leases under the Stamp Duty Ordinance 21.01.2015
List of Qualifying Debt Instruments (as at 31 December 2014)   20.01.2015
Notification of Change of Address Notification of Change of Address 15.01.2015
Change of Postal Address of Employer Change of Postal Address of Employer 08.01.2015
Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 02.01.2015
Tax is falling due Tender payment promptly to avoid penalty  Tax is falling due Tender payment promptly to avoid penalty 29.12.2014
LCQ 21: Measures for cooling down the overheated property market and meeting public demand for housing 17.12.2014
Hong Kong, United Arab Emirates enter into tax pact 11.12.2014
LCQ14: Helping young people to start online businesses 10.12.2014
Hong Kong exchanges notes with Japan regarding comprehensive agreement on avoidance of double taxation 10.12.2014
Stamp Duty (Amendment) Bill 2014 gazetted today 05.12.2014
Suspended jail sentence for taxpayer convicted of false claims for additional dependent grandparent and additional dependent parent allowances 26.11.2014
Profits Tax Return - Format Specifications for Supporting Documents 21.11.2014
List of Qualifying Debt Instruments (as at 30 September 2014) 20.11.2014
Suspended jail sentence for taxpayer convicted of falsely claiming deductions of expenses for self-education and approved charitable donations 19.11.2014
FAQ: Stamp duty on transactions under Shanghai-Hong Kong Stock Connect 17.11.2014
Annual Report 2013-14 13.11.2014

SOIPN 8 SOIPN 8

The Stamp Duty (Amendment) (No. 2) Ordinance 2014 (“the Amendment Ordinance”) was published in the gazette on 25 July 2014. The law has retrospective effect from 23 February 2013 (“Effective Date”).  The Amendment Ordinance increases the Ad Valorem Stamp Duty (“AVD”) rates on certain transactions for both residential and non-residential properties.  Unless specifically exempted or otherwise provided, all instruments executed on or after the Effective Date and chargeable with AVD will be subject to higher (Scale 1) rates.  The Stamp Office Interpretation and Practice Notes No. 8 (Ad Valorem Stamp Duty) is issued to set out how the Department will apply the provisions in relation to AVD and explains the Department’s practices in connection therewith.

30.10.2014

SOIPN 1 (Revised) SOIPN 1 (Revised)

The Stamp Duty (Amendment) Ordinance 2010 came into effect on 1 April 2010 to cancel the arrangement for the deferral of payment of stamp duty chargeable on agreements for sale of residential property with consideration over $20 million.  The stamp duty deferral arrangement for other agreements for sale of residential property with consideration at $20 million or below was cancelled by the Stamp Duty (Amendment) Ordinance 2011 on 30 June 2011.  The Stamp Duty (Amendment) (No. 2) Ordinance 2014 (“the 2014 Amendment Ordinance”) was published in the Gazette on 25 July 2014, which has a retrospective effect from 23 February 2013.  The 2014 Amendment Ordinance advances the timing for charging ad valorem stamp duty on non-residential property transactions from the conveyance on sale to the agreement for sale.  The SOIPN 1 (revised) was updated to reflect these changes.

30.10.2014
Hong Kong, South Africa enter into tax pact 17.10.2014
Two orders on avoidance of double taxation agreements gazetted 17.10.2014
Notify Inland Revenue Department promptly of change of address Notify Inland Revenue Department promptly of change of address 09.10.2014
Inland Revenue Department Notice – Business Registration Inland Revenue Department Notice – Business Registration 15.09.2014

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

29.08.2014
Tax evasion sentence suspended by court upon appeal 26.08.2014
Hong Kong and six Nordic jurisdictions sign tax information agreements (with photos) 22.08.2014

SOIPN 7 (Revised) SOIPN 7 (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 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.”

31.07.2014

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."

31.07.2014

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.

25.07.2014
Stamp Office – Special Counter Arrangement for Property Transfer Documents 25.07.2014
Community service order and fine for taxpayer convicted of falsely claiming deductions of expenses for self-education and approved charitable donations 17.07.2014
Community service order and fine for ex-senior manager over tax evasion 14.07.2014

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.

11.07.2014

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.

10.07.2014
Hong Kong, Korea tax treaty signed (with photos) 08.07.2014
Tax Obligations of Taxpayers and Employers  Tax Obligations of Taxpayers and Employers 03.07.2014
Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions 02.07.2014
Government welcomes passage of Inland Revenue (Amendment) Bill 2014 25.06.2014
Taxpayer convicted of falsely claiming deductions for self-education expenses and approved charitable donations 25.06.2014
The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the United States of America for the Exchange of Information relating to Taxes has come into effect on 20 June 2014 24.06.2014
Hong Kong, US tax treaty now in force 24.06.2014
Ex-senior manager convicted of evading tax   18.06.2014
Property Tax - Obligations of Property Owners  Property Tax - Obligations of Property Owners 12.06.2014
Taxpayer jailed for false claims for dependent parent allowances 28.05.2014
Community service orders for two property owners over tax evasion 23.05.2014
Tax Obligations of Taxpayers and Employers  Tax Obligations of Taxpayers and Employers 22.05.2014
File Your Tax Return on time  File Your Tax Return on time 15.05.2014
Transcript of SFST's remarks 13.05.2014
SFST's opening remarks at meeting of Bills Committee on Stamp Duty (Amendment) Bill 2013 13.05.2014

Buyer’s Stamp Duty  

FAQ34 of buyer's stamp duty has been updated to further explain the requirement for making statutory declaration overseas.  A new statutory declaration form (IRSD131A) has also been uploaded.

12.05.2014
Two property owners convicted of evading tax 12.05.2014
LCQ10: Statutory declarations for seeking exemptions from Buyer's Stamp Duty 07.05.2014
Newly uploaded FAQ: Tax Recovery Notices 07.05.2014
Over 2.3 million tax returns for individuals issued 02.05.2014
Press Conference 2 May 2014 - The Gist of CIR's Speech  Press Conference 2 May 2014 - The Gist of CIR's Speech 02.05.2014
Fraudulent emails purportedly issued by Inland Revenue Department 30.04.2014
LCQ14: Revenues from the Special Stamp Duty and the Buyer's Stamp Duty 30.04.2014
List of Qualifying Debt Instruments (as at 31 March 2014) 25.04.2014
Seminar on tax treaty between Hong Kong and Malaysia held in Kuala Lumpur (with photos) 25.04.2014
Order on tax information exchange agreement with the US gazetted 25.04.2014
Inland Revenue (Amendment) Bill 2014 gazetted 25.04.2014
Suspended jail sentence for taxpayer convicted of falsely claiming deduction of expenses of self-education 17.04.2014
LCQ14: Statutory declarations requirement for HKPRs seeking exemption from BSD 16.04.2014
LCQ21: BSD of units acquired under TPS 16.04.2014
LCQ20: The proposed new open-ended fund company structure 16.04.2014
Notice to Employers Notice to Employers 10.04.2014

Buyer’s Stamp Duty  

FAQs from Q25 to Q37 in relation to the procedures for applying exemption of buyer's stamp duty and the making of statutory declaration have been uploaded.  Appendices A and B of Stamping Circular 03/2014 have also been updated.

04.04.2014
IRD issues tax returns for 2013-14 01.04.2014
Tax Representatives' Corner 01.04.2014

 

 

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