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Publications and Press Releases : Ordinances Administered
 
 

The Commissioner of Inland Revenue, who also holds the statutory appointments of Collector of Stamp Revenue and Estate Duty Commissioner, is responsible for the administration of the following Ordinances and the Rules and Regulations made under these Ordinances. For details of the Ordinances and the related Rules and Regulations, you may visit the Bilingual Laws Information System of the Department of Justice.

Betting Duty Ordinance Cap 108
Estate Duty Ordinance Cap 111
  Inland Revenue Ordinance Cap 112
Stamp Duty Ordinance Cap 117
  Tax Reserve Certificates Ordinance Cap 289
Business Registration Ordinance Cap 310
  Hotel Accommodation Tax Ordinance Cap 348


Amendments to Ordinances Administered since 2003
(Source : Government Logistics Department)

Betting Duty Ordinance (Cap 108)
Estate Duty Ordinance (Cap 111)
Inland Revenue Ordinance (Cap 112)
Stamp Duty Ordinance (Cap 117)
Tax Reserve Certificates Ordinance (Cap 289)
Business Registration Ordinance (Cap 310)
Hotel Accommodation Tax Ordinance (Cap 348) (No amendment since 2003)


Enactments relating to Betting Duty Ordinance (Cap 108)
Effective Date

Betting Duty (Amendment) Ordinance 2006 - Ordinance No. 17 of 2006

15.08.2006

Betting Duty Ordinance - Resolutions of the Legislative Council - L,N, 153 of 2003

01.08.2003

Betting Duty Ordinance - Resolutions of the Legislative Council - L,N, 152 of 2003

01.08.2003

Betting Duty (Amendment) Ordinance 2003 (29 of 2003) (Commencement) Notice 2003 - L.N. 195 of 2003

18.07.2003

Betting Duty (Amendment) Ordinance 2003 - Ordinance No. 29 of 2003

18.07.2003

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Enactments relating to Estate Duty Ordinance (Cap 111)
Effective Date

Substitution of References to Commencement Date of Revenue (Abolition of Estate Duty) Ordinance 2005 Notice - L.N. 210 of 2005

12.02.2006

Revenue (Abolition of Estate Duty) Ordinance 2005 - Ordinance No. 21 of 2005

11.02.2006

Inland Revenue (Amendment) Ordinance 2004 - Ordinance No. 12 of 2004

25.06.2004

Law Amendment and Reform (Miscellaneous Provisions) Ordinance - Ordinance No. 14 of 2003

09.05.2003

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Enactments relating to Inland Revenue Ordinance
(Cap 112)
Effective Date

Specification of Arrangements (Government of The Republic of Finland)(Avoidance of Double Taxation on Income from Aircraft Operation) (Revocation) Order - L.N. 174 of 2008

26.11.2008

Inland Revenue (Double Taxation Relief on Income from Aircraft Operations) (Republic of Finland) Order - L.N. 173 of 2008

26.11.2008

Inland Revenue (Double Taxation Relief on Income from Aircraft Operations) (United Mexican States) Order - L.N. 172 of 2008

26.11.2008

Specification of Arrangements (Government of the Grand Duchy of Luxembourg) (Avoidance of Double Taxation on Income and Capital and Prevention of Fiscal Evasion) Order - L.N. 18 of 2008

01.04.2008

Revenue Ordinance 2006 - Ordinance No. 13 of 2006

01.04.2005

Revenue (Profits Tax Exemption for Offshore Funds) Ordinance 2006 - Ordinance No. 4 of 2006

10.03.2006

Inland Revenue Ordinance (Amendment of Schedules 5 and 11 - Fee Revision) Order 2006

06.03.2006

Substitution of References to Commencement Date of Revenue (Abolition of Estate Duty) Ordinance 2005 Notice - L.N. 210 of 2005

12.02.2006

Specification of Arrangements (Government of The Kingdom of Thailand)(Avoidance of Double Taxation on Income and Prevention of Fiscal Evasion) Order - L.N. 179 of 2005

18.10.2005

Specification of Arrangements (Government of The Kingdom of Denmark)(Avoidance of Double Taxation on Income from Shipping Operation) Order - L.N. 102 of 2005

07.06.2005

Specification of Arrangements (Government of The Hashemite Kingdom of Jordan)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 101 of 2005

07.06.2005

Specification of Arrangements (Government of The Republic of Iceland)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 100 of 2005

07.06.2005

Specification of Arrangements (Government of The Republic of Kenya)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 99 of 2005

07.06.2005

Specification of Arrangements (Government of The State of Kuwait)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 98 of 2005

07.06.2005

Specification of Arrangements (Government of The Republic of Finland)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 97 of 2005

07.06.2005

Specification of Arrangements (Swiss Federal Council)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 96 of 2005

07.06.2005

Revenue (Abolition of Estate Duty) Ordinance 2005 - Ordinance No. 21 of 2005

11.02.2006

Revenue (Allowances for Tax) Ordinance 2005 - Ordinance No. 8 of 2005

17.06.2005

Specification of Arrangements (Government of The Democratic Socialist Republic of Srilanka)(Avoidance of Double Taxation on Income from Shipping and Air Transport) Order - L.N. 185 of 2004

16.11.2004

Specification of Arrangements (Government of The Republic of Singapore)(Avoidance of Double Taxation on Income from Shipping or Aircraft Operations) Order - L.N. 184 of 2004

16.11.2004

Specification of Arrangements (Government of The Kingdom of Norway)(Avoidance of Double Taxation on Income from Shipping Operation) Order - L.N. 183 of 2004

16.11.2004

Specification of Arrangements (Government of The Federal Republic of Germany)(Avoidance of Double Taxation on Shipping Income) Order - L.N. 182 of 2004

16.11.2004

Specification of Arrangements (Government of The Macao Special Administrative Region)(Avoidance of Double Taxation on Income from Aircraft Operation) Order - L.N. 162 of 2004

12.10.2004

Specification of Arrangements (Government of The Republic of Croatia Concerning Air Services)(Avoidance of Double Taxation) Order - L.N. 32 of 2004

24.02.2004

Electronic Transactions (Amendment) Ordinance 2004 - Ordinance No. 23 of 2004

08.09.2004

Specification of Arrangements (Government of The Kingdom of Belgium)(Avoidance of Double Taxation on Income and Capital and Prevention of Fiscal Evasion) Order - L.N. 16 of 2004

03.02.2004

Electronic Transactions (Amendment) Ordinance 2004 - Ordinance No. 14 of 2004

30.06.2004

Inland Revenue (Amendment) Ordinance 2004 - Ordinance No. 12 of 2004

25.06.2004

Revenue Ordinance 2004 - Ordinance No. 9 of 2004

21.05.2004

Tax Exemption (2001 Tax Year) Order - L.N. 133 of 2003

20.05.2003

Inland Revenue (Amendment) Ordinance 2003 (5 of 2003) (Commencement) Notice 2003 - L.N. 69 of 2003

17.04.2003

Revenue (No. 3) Ordinance 2003 - Ordinance No. 34 of 2003

14.11.2003

Revenue (No. 2) Ordinance 2003 - Ordinance No. 24 of 2003

04.07.2003

Law Amendment and Reform (Miscellaneous Provisions) Ordinance - Ordinance No. 14 of 2003

09.05.2003

Inland Revenue (Amendment) Ordinance 2003 - Ordinance No. 5 of 2003

17.04.2003

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Enactments relating to Stamp Duty Ordinance (Cap 117)
Effective Date

Stamp Duty (Amendment) Ordinance 2003 (21 of 2003) (Commencement) Notice 2004 - L.N. 82 of 2004

02.08.2004

Stamp Duty (Specification of Instruments) Notice - L.N. 81 of 2004

02.08.2004

Inland Revenue (Amendment) Ordinance 2004 - Ordinance No. 12 of 2004

25.06.2004

Revenue (No. 3) Ordinance 2003 - Ordinance No. 34 of 2003

14.11.2003

Companies (Amendment) Ordinance 2003 - Ordinance No. 28 of 2003

13.02.2004

Stamp Duty (Amendment) Ordinance 2003 - Ordinance No. 21 of 2003

02.08.2004

Law Amendment and Reform (Miscellaneous Provisions) Ordinance - Ordinance No. 14 of 2003

09.05.2003

Education Reorganization (Miscellaneous Amendments) Ordinance 2003 - Ordinance No. 3 of 2003

28.02.2003

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Enactments relating to Tax Reserve Certificates Ordinance (Cap 289)
Effective Date

Tax Reserve Certificates (Rate of Interest) (NO. 3) Notice 2008 - L.N. 72 of 2008

07.04.2008

Tax Reserve Certificates (Rate of Interest) (NO. 2) Notice 2008 - L.N. 46 of 2008

03.03.2008

Tax Reserve Certificates (Rate of Interest) Notice 2008 - L.N. 22 of 2008

04.02.2008

Tax Reserve Certificates (Rate of Interest) (NO. 6) Notice 2007 - L.N. 226 of 2007

03.12.2007

Tax Reserve Certificates (Rate of Interest) (NO. 5) Notice 2007 - L.N. 204 of 2007

05.11.2007

Tax Reserve Certificates (Rate of Interest) (NO. 10) Notice 2005 - L.N. 237 of 2005

28.12.2005

Tax Reserve Certficates (Rate of Interest) (NO. 9) Notice 2005 - L.N. 220 of 2005

29.11.2005

Tax Reserve Certificates (Rate of Interest) (NO. 8) Notice 2005 - L.N. 194 of 2005

01.11.2005

Tax Reserve Certficates (Rate of Interest) (NO. 7) Notice 2005 - L.N. 155 of 2005

27.09.2005

Tax Reserve Certificates (Rate of Interest) (NO. 6) Notice 2005 - L.N. 141 of 2005

30.08.2005

Tax Reserve Certificates (Rate of Interest) (NO. 5) Notice 2005 - L.N. 128 of 2005

26.07.2005

Tax Reserve Certificates (Rate of Interest) (NO. 4) Notice 2005 - L.N. 89 of 2005

31.05.2005

Tax Reserve Certificates (Rate of Interest) (NO. 3) Notice 2005 - L.N. 59 of 2005

26.04.2005

Tax Reserve Certificates (Rate of Interest) (NO. 2) Notice 2005 - L.N. 44 of 2005

30.03.2005

Tax Reserve Certificates (Rate of Interest) Notice 2005 - L.N. 25 of 2005

01.03.2005

Tax Reserve Certificates (Rate of Interest) (NO. 7) Notice 2004 - L.N. 194 of 2004

30.11.2004

Tax Reserve Certificates (Rate of Interest) (NO. 6) Notice 2004 - L.N. 153 of 2004

27.09.2004

Tax Reserve Certificates (Rate of Interest) (NO. 5) Notice 2004 - L.N. 146 of 2004

31.08.2004

Tax Reserve Certificates (Rate of Interest) (NO. 4) Notice 2004 - L.N. 106 of 2004

01.06.2004

Tax Reserve Certificates (Rate of Interest) (NO. 3) Notice 2004 - L.N. 69 of 2004

27.04.2004

Tax Reserve Certificates (Rate of Interest) (NO. 2) Notice 2004 - L.N. 30 of 2004

24.02.2004

Tax Reserve Certificates (Rate of Interest) Notice 2004 - L.N. 12 of 2004

28.01.2004

Tax Reserve Certificates (Rate of Interes) (NO. 5) Notice 20034 - L.N. 240 of 2003

29.10.2003

Tax Reserve Certificates (Rate of Interest) (NO. 4) Notice 2003 - L.N. 203 of 2003

27.08.2003

Tax Reserve Certificates (Rate of Interest) (NO. 3) Notice 2003 - L.N. 200 of 2003

29.07.2003

Tax Reserve Certficates (Rate of Interest) (NO. 2) Notice 2003 - L.N. 144 of 2003

27.05.2003

Tax Reserve Certificates (Rate of Interest) Notice 2003 - L.N. 25 of 2003

28.01.2003

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Enactments relating to Business Registration Ordinance (Cap 310)
Effective Date

Business Registration Ordinance (Amendment: Levy Reduction) Order 2008 - L.N. 4 of 2008

14.03.2008

Business Registration ( Fee Reduction ) Regulation 2006

03.04.2006

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2003 | Important notices | Privacy policy Last revision date: 17 November 2008