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  • Stamp Duty statistics (August 2019) 

    Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.

    (September 10, 2019)
     
  • Tax Guide for Charitable Institutions and Trusts of a Public Character Tax Guide for Charitable Institutions and Trusts of a Public Character

    Tax Guide for Charitable Institutions and Trusts of a Public Character has been updated to set out the Department’s interpretation and practice in relation to the taxation of charitable institutions or trusts of a public character and other related matters.

    (September 6, 2019)
     
  • Penalty policy has been updated 

    The webpage on penalty policy has been updated to include the major penalty provisions in relation to relief from double taxation, exchange of information, transfer pricing requirements, advance pricing arrangement, mutual agreement procedure and arbitration, etc., as well as the Department’s penalty policy on transfer pricing cases. You may click here to visit the webpage.

    (September 4, 2019)
     
  • Transfer Pricing Documentation – Master File and Local File 

    A webpage has been set up to explain the requirements in relation to master file and local file, and the Department’s approach to ensure compliance with the requirements.  You may click here to visit the webpage.

    (August 28, 2019)
     
  • FS announces measures to support enterprises and residents 
    (Press Release - August 15, 2019)
     
  • Stamp Duty statistics (July 2019) 

    Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.

    (August 9, 2019)
     
  • List of Qualifying Debt Instruments (as at 30 June 2019) 
    (August 8, 2019)
     
  • Mainland and HKSAR sign Fifth Protocol to Arrangement for Avoidance of Double Taxation (with photos)  
    (Press Release - July 19, 2019)
     
  • DIPNs 58, 59 and 60

    DIPN 58 – Transfer Pricing Documentation and Country-by-Country Reports DIPN 58 
    DIPN 59 – Transfer Pricing Between Associated Persons DIPN 59 
    DIPN 60 – Attribution of Profits to Permanent Establishments in Hong Kong DIPN 60 

    The Inland Revenue (Amendment) (No. 6) Ordinance 2018 has codified the transfer pricing rules and documentation requirements. Departmental Interpretation and Practice Notes Nos. 58, 59 and 60 have been issued to set out the Department’s interpretation and practice on the relevant rules and requirements, and the latest international standards relating to transfer pricing.

    Transactions between associated persons or non-Hong Kong resident persons’ permanent establishments in Hong Kong, to which the transfer pricing-related provisions in the Inland Revenue (Amendment) (No. 6) Ordinance 2018 do not apply, should be dealt with in accordance with Departmental Interpretation and Practice Notes Nos. 45 and 46.

    (July 19, 2019)
     
  • DIPN 28 (Revised) – Profits Tax: Deduction of Foreign Taxes DIPN 28 (Revised) – Profits Tax: Deduction of Foreign Taxes

    Departmental Interpretation and Practice Notes No. 28 has been updated to set out the Department’s interpretation and practice on the provisions relating to foreign tax deduction after the enactment of the Inland Revenue (Amendment) (No. 6) Ordinance 2018.

    (July 19, 2019)
     
  • Stamp Duty statistics (June 2019) 

    Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.

    (July 10, 2019)
     
  • Tax Obligations of Taxpayers and Employers Tax Obligations of Taxpayers and Employers
    (July 4, 2019)
     
  • Expansion of e-Stamping services to cover instruments related to stock transactions  
    (Press Release - July 3, 2019)
     
  • Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions
    (July 2, 2019)
     
  • Filing tips for 2018/19 Profits Tax Returns [BIR51 & BIR52] 
    (July 2, 2019)
     
  • Hong Kong and Cambodia enter into tax pact 
    (Press Release - June 26, 2019)
     
  • Tax obligations of property owners Tax obligations of property owners
    (June 13, 2019)
     
  • Stamp Duty statistics (May 2019) 

    Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.

    (June 11, 2019)
     
  • Performance Pledge Annual Report 2018-19 

    The Inland Revenue Department has achieved all the targets, and exceeded many, in its performance pledges in 2018-19.  The Performance Pledge Annual Report 2018-19 has been uploaded to the Department’s website.

    (June 6, 2019)
     
  • Community service order for taxpayer convicted of false claims for additional dependent parent allowance  
    (Press Release - June 4, 2019)