A Brief Guide on Complaints
(How and where to lodge complaints?)
A Brief Guide to Taxes
A Tax Guide for Charitable
Institutions and Trusts of a Public Character
Electronic Filing - Tax Return
- Individuals
Electronic Filing - Annual Employer's Return
Notifying the
IRD that you are chargeable to tax
- Specimen Copy of Advice Letter (I.R.C.6106)
- Information Sheet (I.R.1397)
Double
Taxation Relief
Related to the Arrangement
between the Mainland of China and the Hong Kong Special
Administrative Region for the Avoidance of Double Taxation
on Income and the Prevention of Fiscal Evasion signed
on 21 August 2006
("the Comprehensive Arrangement")
Arrangement between the Mainland of China
and
the HKSAR for the Avoidance of Double Taxation and
the Prevention of Fiscal Evasion -
Business Profits
Income from Immovable Property
Income from Investment
Gains from Alienation of Property
Arrangement between the Mainland of China
and
the HKSAR for the Avoidance of Double Taxation and
the Prevention of Fiscal Evasion -
Income from personal services
Arrangement between the Mainland of China
and
the HKSAR for the Avoidance of Double Taxation and
the Prevention of Fiscal Evasion -
Certification of Resident Status
Related to the Arrangement
between the Mainland of China and the Hong Kong Special
Administrative Region for the Avoidance of Double Taxation
on Income signed in 1998 ("the Limited Arrangement")
Arrangement between the Mainland of China
and the HKSAR for Avoidance of Double Taxation : Guide
for Enterprises
Arrangement between the Mainland of China
and the HKSAR for Avoidance of Double Taxation : Guide
for Personal Services
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
Profits
Tax
A Guide to Keeping Business
Records
Admissibility of Business Records
Kept in Electronic Form for Tax Purposes
A Simple Guide on The Territorial
Source Principle of Taxation
Deductibility of contributions
for employees and self-employed persons (Mandatory Provident
Fund Scheme or Recognized Occupational Retirement Scheme)
How to apply for a notice of
no objection to a company being deregistered
Taxation of non-resident entertainers
and sportsmen in Hong Kong (Hong Kong payer should complete
Form IR623 and withhold money to meet tax payment)
A guide to Profits
Tax for unincorporated businesses (1) [The "need-to-knows"
for new businesses and commonly asked questions]
A guide to Profits
Tax for unincorporated businesses (2) [Which receipts
are taxable? Which expenses are deductible?]
A guide to Profits
Tax for unincorporated businesses (3) [Commonly asked
questions concerning partnership businesses]
Electronic Filing - Profits
Tax Return - Persons Other Than Corporations
Commonly Asked Questions on
Departmental Interpretation and Practice Notes No.40 -
Prepaid or Deferred Revenue Expenses
Frequently Asked Questions:
Companies Incorporated Outside Hong Kong
Salaries
Tax & Personal Assessment
A Brief Guide to Personal Assessment
(Whether tax may be reduced through election for personal
assessment)
Deductibility of Contributions
for Employees and Self-employed persons (Mandatory Provident
Fund Scheme or Recognized Occupational Retirement Scheme)
A guide to Salaries Tax (1)
[How to compute Salaries Tax? What are separate taxation
& joint assessment? How to lodge objection & holdover
claim?]
A guide to Salaries Tax (2)
[which income is assessable and which deductions are allowable]
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]
A Guide for First Time Salaries
Tax Taxpayers (When and How Should the Employer Report
and Whether the Employee has to Notify Chargeability)
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 and whether the employer
has exercised proper control)
You or your employee is going
to leave Hong Kong (What are you required to do under
the tax law ?)
How to tax benefits related
to stock awards and share options
How should the executor report the income
earned by a deceased taxpayer before death And rental
income derived from the deceased's properties
Salaries Tax / Personal Assessment - Allowances,
Deductions and Tax Rate Table
File Correct Return to Avoid
Penalty
Property
Tax
A guide to Property Tax (1)
[The charge to Property Tax; Reporting rental income in
tax returns]
A guide to Property Tax (2)
[Deduction for mortgage interests and allowances; Holdover
of Provisional Property Tax]
Business Registration
A Brief Guide to Business Registration
Stamp
Duty
Notes on Appeal Procedures effective from
1 May 1998
Stamping of Tenancy Agreement
Stamping of Agreements and Assignments
Late Stamping of Agreement and Assignment
Intra Group Relief Transfer or Sale of
Hong Kong Stock and Immovable Property
Estate
Duty
Guidelines for Valuation of
Unquoted Shares
Guidelines for Valuation of Unincorporated
Business
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