What's New

SFST's speech on public finance at LegCo Finance Committee special meeting
(Press Release - April 6, 2020)
Inland Revenue Department extends tax deadlines
(Press Release - April 4, 2020)
Government further clarifies eligibility criteria of Retail Sector Subsidy Scheme
(Press Release - April 2, 2020)
Suspension of Service for Filing of Tax Return - Individuals through eTAX
(April 2, 2020)
Tax Representatives' Corner
(April 1, 2020)
Government responds to media enquiries on Retail Sector Subsidy Scheme
(Press Release - March 31, 2020)
IRD's arrangements for issue of tax returns for 2019-20
(Press Release - March 30, 2020)
Circular Letter to Tax Representatives – Block Extension Scheme for Lodgement of 2019/20 Tax Returns
(March 30, 2020)
Suspension of Service for Filing of Tax Return - Individuals through eTAX
(March 30, 2020)
Latest arrangement for public services of Inland Revenue Department
(Press Release - March 28, 2020)
Business Registration Advance Notice – Suspension of Instant New Business Registration Service
(March 27, 2020)
Country-by-Country Reporting - Notification Deadline
(March 27, 2020)
DIPN 39 (Revised) on Profits Tax – Digital Economy, Electronic Commerce and Digital Assets
The Departmental Interpretation and Practice Notes No. 39 (Revised) has been updated to reflect the change in tax treatment of server permanent establishment in Hong Kong and to explain the tax principles that broadly apply to electronic commerce transactions and digital assets.
(March 27, 2020)
Latest arrangements for public services of Inland Revenue Department
(Press Release - March 22, 2020)
Stamp Duty statistics (February 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(March 10, 2020)
Arrangement between the Mainland and Hong Kong for automatic exchange of country-by-country reports in effect
(March 4, 2020)
Gazettal of Rating (Exemption) Order 2020 and Revenue (Reduction of Business Registration Fees and Branch Registration Fees) Order 2020
(Press Release - March 4, 2020)
Gazettal of Inland Revenue (Amendment) (Tax Concessions) Bill 2020
(Press Release - March 4, 2020)
List of Qualifying Debt Instruments (as at 31 December 2019)
(March 2, 2020)
Renewable energy facilitation measure takes effect
(Press Release - March 1, 2020)
Inland Revenue Department to resume public services
(Press Release - February 28, 2020)
Tax measures proposed in 2020-21 Budget
(Press Release - February 26, 2020)
2020-21 Budget – Concessionary Measures
(February 26, 2020)
Newly published Advance Ruling Case No. 66
(February 24, 2020)
Latest arrangements of Inland Revenue Department public services
(Press Release - February 22, 2020)
Latest arrangement of Inland Revenue Department public services
(Press Release - February 14, 2020)
DIPN 37 (Revised), DIPN 56 (Revised) and DIPN 57 (Revised)
The Departmental Interpretation and Practice Notes No. 37 , 56 and 57 have been updated to reflect the remedial interpretation of the term “marriage” and certain related terms in the Inland Revenue Ordinance as ordered by the Court of Final Appeal in Leung Chun Kwong v. Secretary for the Civil Service.
(February 14, 2020)
DIPN 36 (Revised)
The Departmental Interpretation and Practice Notes No. 36 has been updated to reflect the legislative changes in the definition of “residential care home” in recent years; and the remedial interpretation of the term “marriage” and certain related terms in the Inland Revenue Ordinance as ordered by the Court of Final Appeal in Leung Chun Kwong v Secretary for the Civil Service.
(February 14, 2020)
DIPN 35 (Revised)
The Departmental Interpretation and Practice Notes No. 35 has been updated to reflect the legislative changes in relation to entitlement years for home loan interest deduction in recent years; and the remedial interpretation of the term “marriage” and certain related terms in the Inland Revenue Ordinance as ordered by the Court of Final Appeal in Leung Chun Kwong v. Secretary for the Civil Service.
(February 14, 2020)
DIPN 18 (Revised)
The Departmental Interpretation and Practice Notes No. 18 has been updated to reflect the legislative changes in relation to personal assessment by the Inland Revenue (Amendment) (No. 9) Ordinance 2018; and the remedial interpretation of the term “marriage” and certain related terms in the Inland Revenue Ordinance as ordered by the Court of Final Appeal in Leung Chun Kwong v. Secretary for the Civil Service.
(February 14, 2020)
Stamp Duty statistics (January 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(February 13, 2020)
Latest arrangement of Inland Revenue Department's public services
(Press Release - February 8, 2020)
Inland Revenue Department will partially resume its services from February 3
(Press Release - February 1, 2020)
Interest on Tax Reserve Certificates
(Press Release - January 31, 2020)
Suspension of Service for Filing of Tax Return - Individuals through eTAX
(January 29, 2020)
Temporary suspension of all services of Inland Revenue Department from January 29 to February 2
(Press Release - January 28, 2020)
Inland Revenue (Amendment) (Ship Leasing Tax Concessions) Bill 2020 gazetted
(Press Release - January 17, 2020)
Interest on Tax Reserve Certificates
(Press Release - January 16, 2020)
Stamp Duty statistics (December 2019)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(January 10, 2020)
Inland Revenue Department Notice Pay promptly as tax is falling due
(January 10, 2020)
Notification of Change of Address
(January 9, 2020)
Business Registration Notice
(January 8, 2020)
Change of Postal Address of Employer
(January 2, 2020)
Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions
(January 2, 2020)