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  Home > Publications and Press Releases  > Ordinances Administered

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

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Amendments to Ordinances Administered since 2003

  •  
 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
Inland Revenue (Amendment) Ordinance 2012 - Ord. No 21 of 2012 01.04.2012
Inland Revenue (Amendment) (No.3)Ordinance 2011 - Ord. No 21 of 2011 16.12.2011
Inland Revenue (Amendment) (No.2)Ordinance 2011 - Ord. No 9 of 2011 17.06.2011
Inland Revenue (Amendment) Ordinance 2011 - Ord. No 4 of 2011 25.03.2011
Inland Revenue (Amendment) (No.3)Ordinance - Ord. No 10 of 2010 18.06.2010
Inland Revenue (Amendment) (No.2)Ordinance - Ord. No 4 of 2010 12.02.2010
Inland Revenue (Amendment) Ordinance - Ord. No 1 of 2010 15.01.2010
Inland Revenue (Amendment) Ordinance - Ord. No. 8 of 2009 03.07.2009
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
Professional Accountants (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 01.04.2004
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 07.03.2003

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Enactments relating to Stamp Duty Ordinance (Cap 117)Effective Date
Stamp Duty (Amendment) Ordinance 2011 - Ordinance No. 14 of 2011 30.06.2011
Stamp Duty (Amendment) Ordinance 2010 - Ordinance No. 16 of 2010 01.04.2010
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
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
Revenue (No. 3) Ordinance 2003 - Ordinance No. 34 of 2003 14.11.2003
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. 6) Notice 2009 - L.N. 264 of 2009 04.01.2010
Tax Reserve Certificates (Rate of Interest) (NO. 5) Notice 2009 - L.N. 241 of 2009 07.12.2009
Tax Reserve Certificates (Rate of Interest) (NO. 4) Notice 2009 - L.N. 172 of 2009 03.08.2009
Tax Reserve Certificates (Rate of Interest) (NO. 3) Notice 2009 - L.N. 115 of 2009 01.06.2009
Tax Reserve Certificates (Rate of Interest) (NO. 2) Notice 2009 - L.N. 19 of 2009 02.02.2009
Tax Reserve Certificates (Rate of Interest) Notice 2009 - L.N. 2 of 2009 05.01.2009
Tax Reserve Certificates (Rate of Interest) (NO. 4) Notice 2008 - L.N. 250 of 2008 01.12.2008
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 2003 - 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 of Schedule 2) Order 2013 - L.N. 91 of 2013 19.07.2013
Revenue (Reduction of Business Registration Fees) Order 2013 - L.N. 27 of 2013 01.04.2013
Business Registration (Amendment) Ordinance 2010 - L.N. 13 of 2010 16.07.2010
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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