Desktop VersionSite MapContact UsShare RSS
  • Default font size
  • Bigger font size
  • Biggest font size

Ordinances Administered

The Ordinances

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


Note : For enactments relating to the above Ordinances, you may visit Publications and Press Releases.


Amendments to Ordinances

In proposing amendments to the above Ordinances, the Government will take into account the views of the public as well as those of interested professional bodies, trade associations and various stakeholders, including the Joint Liaison Committee on Taxation (JLCT).

The JLCT is a discussion forum set up on the initiative of the accountancy and commercial sectors in 1987. It is independent of the Government. It discusses various tax issues and reflects the views of the industry to the Government. Currently, there are six constituent members, namely the American Chamber of Commerce, the General Chamber of Commerce, the Hong Kong Institute of Certified Public Accountants, the International Fiscal Association - Hong Kong Branch, the Law Society of Hong Kong, and the Taxation Institute of Hong Kong. Also participating in the JLCT's meetings are the Hong Kong Association of Banks, the Capital Markets Tax Committee and the Federation of Hong Kong Industries. The Commissioner of Inland Revenue and several other government officials are invited to attend meetings of the JLCT as participating observers.