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  Home > Public Forms and Pamphlets > Pamphlets

Pamphlets

The following pamphlets can be browsed and printed by using the Adobe Reader which is available at the Adobe Systems Incorporated website.


Pamphlet Title
General Information
A Brief Guide on Complaints (How and where to lodge complaints?) A Brief Guide on Complaints
A Brief Guide to Taxes A Brief Guide to Taxes
A Tax Guide for Charitable Institutions and Trusts of a Public Character A Tax Guide for Charitable Institutions and Trusts of a Public Character
Electronic Filing - Tax Return - Individuals Electronic Filing - Tax Return - Individuals
Electronic Filing - Annual Employer's Return Electronic Filing - Tax Return - Individuals
Electronic Filing - Property Tax Return Electronic Filing - Property Tax Return
Notifying the IRD that you are chargeable to tax
- Specimen Copy of Advice Letter (I.R.C.6106)

- Information Sheet (I.R.1397)

Specimen of Advice Letter (I.R.C.6106)

Information Sheet (I.R.1397)

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Profits Tax
A Guide to Keeping Business Records A Guide to Keeping Business Records
Admissibility of Business Records Kept in Electronic Form for Tax Purposes Admissibility of Business Records Kept in Electronic Form for Tax Purposes
A Simple Guide on The Territorial Source Principle of Taxation 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) Deductibility of Contributions for Employeesand Self-employed persons
How to apply for a notice of no objection to a company being deregistered 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) Taxation of non-resident entertainers and sportsmen in Hong Kong
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 (1)
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 (2)
A guide to Profits Tax for unincorporated businesses (3) [Commonly asked questions concerning partnership businesses] A guide to Profits Tax for unincorporated businesses (3)
Commonly Asked Questions on Departmental Interpretation and Practice Notes No.40 - Prepaid or Deferred Revenue Expenses Dipn40-Prepaid or Deferred Revenue Expense
Frequently Asked Questions: Companies Incorporated Outside Hong Kong Frequently Asked Questions:Companines Incorporated Outside HK

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Salaries Tax & Personal Assessment
A Brief Guide to Personal Assessment (Whether tax may be reduced through election for personal assessment) A Brief Guide to Personal Assessment
Deductibility of Contributions for Employees and Self-employed persons (Mandatory Provident Fund Scheme or Recognized Occupational Retirement Scheme) Deductibility of Contributions for Employeesand Self-employed persons
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 for Salaries Tax (1)
A guide to Salaries Tax (2) [which income is assessable and which deductions are allowable] A guide for Salaries Tax (2)
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 Salaries Tax for people coming to work in Hong Kong
A Guide for First Time Salaries Tax Taxpayers (When and How Should the Employer Report and Whether the Employee has to Notify Chargeability) A Guide for First Time Salaries Tax Taxpayers
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)
How to tax the provision of a place of residence to the employee
You or your employee is going to leave Hong Kong (What are you required to do under the tax law ?) You or your employee is going to leave Hong Kong
How to tax benefits related to stock awards and share options 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 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 Salaries Tax / Personal Assessment - Allowances, Deductions and Tax Rate Table
File Correct Return to Avoid Penalty File Correct Return to Avoid Penalty

 

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Property Tax
A guide to Property Tax (1) [The charge to Property Tax; Reporting rental income in tax returns] A guide to Property Tax (1)
A guide to Property Tax (2) [Deduction for mortgage interests and allowances; Holdover of Provisional Property Tax] A guide to Property Tax (2)

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Business Registration
A Brief Guide to Business Registration A Brief Guide to Business Registration

 

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Stamp Duty
Notes on Appeal Procedures effective from 1 May 1998 Notes on Appeal Procedures effective from 1 May 1998
Stamping of Tenancy Agreement Stamping of Tenancy Agreement
Stamping of Agreements and Assignments Stamping of Agreements and Assignments
Late Stamping of Agreement and Assignment Late Stamping of Agreement and Assignment
Intra Group Relief Transfer or Sale of Hong Kong Stock and Immovable Property Intra Group Relief Transfer or Sale of Hong Kong Stock and Immovable Property

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Estate Duty
Guidelines for Valuation of Unquoted Shares Guidelines for Valuation of Unquoted Shares
Guidelines for Valuation of Unincorporated Business Guidelines for Valuation of Unincorporated Business
Penalty Policy Penalty Policy

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Automatic Exchange of Financial Account Information
Questions about automatic exchange of financial information
Reporting of financial account information´╝ŹThe new rules
A global device to ensure tax compliance
Automatic Exchange of Information is a breakthrough in ensuring tax compliance
Tax authorities get the global device they need to ensure tax compliance

 

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Performance Pledge
Performance Pledge as from April 2017 Performance Pledge as from April 2017
Annual Report on Performance Pledge 2015-16 Annual Report on Performance Pledge 2015-16

 

 

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