What's New

DIPN 1 (Revised)
The Departmental Interpretation and Practice Notes No. 1 (Revised) has been updated to explain the tax principles in relation to: (a) computing assessable profits; (b) recognition of revenue from contracts with customers where HKFRS 15 applies; and (c) measurement of inventories or stock.
(September 18, 2020)
Profits Tax Treatment of Leases Where HKFRS 16 Applies
(September 17, 2020)
Inland Revenue Department will resume normal public services
(Press Release - September 11, 2020)
Circular Letter to Tax Representatives – Block Extension Scheme for Lodgement of 2019/20 Tax Returns [Extended Due Dates for ‘D’ and ‘M’ Code Returns]
(September 9, 2020)
Stamp Duty statistics (August 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(September 9, 2020)
Latest arrangements for Inland Revenue Department's public services
(Press Release - September 4, 2020)
e-Stamping Circular No. 1/2020 - Enhancements to e-Stamping of Share Transfer Instruments
(August 31, 2020)
Latest arrangements for Inland Revenue Department's public services
(Press Release - August 28, 2020)
Hong Kong and Serbia enter into tax pact (with photo)
(Press Release - August 28, 2020)
Inland Revenue Department to resume basic public services
(Press Release - August 21, 2020)
HK-Macao tax arrangement in force
(Press Release - August 20, 2020)
List of Qualifying Debt Instruments (as at 30 June 2020)
(August 18, 2020)
Stamp Duty Exemption on the Sale and Purchase of Hong Kong Stocks by Exchange Traded Fund (“ETF”) market makers for the Allotment and Redemption of ETF Shares or Units
(August 17, 2020)
Latest arrangements for Inland Revenue Department's public services
(Press Release - August 14, 2020)
Senior appointments (with photos)
(Press Release - August 13, 2020)
DIPN 53 (Revised)
The Departmental Interpretation and Practice Notes No. 53 has been updated to reflect the legislative changes made by the Inland Revenue (Amendment) Ordinance 2019 in relation to the tax treatment of regulatory capital security.
(August 13, 2020)
Inland Revenue Department waives surcharges for payment of tax by instalments for businesses and individuals in need
(Press Release - August 12, 2020)
Relief Measure: Conditional waiver of surcharges for instalment settlement of demand notes for the Year of Assessment 2019/20
(August 12, 2020)
DIPN 49 (Revised)
The Departmental Interpretation and Practice Notes (DIPN) No. 49 has been updated to reflect the legislative changes made by the Inland Revenue (Amendment) (No. 5) Ordinance 2018 to expand the scope of profits tax deduction for capital expenditure incurred for the purchase of intellectual property rights. Part B of the original version in relation to the taxation of royalties from intellectual property rights has been removed and the Department’s views and practices concerning the taxation of royalties and other income derived from intellectual property is now contained in DIPN 22 (Revised).
(August 11, 2020)
DIPN 22 (Revised)
The Departmental Interpretation and Practice Notes No. 22 has been revised to reflect the recent legislative amendments relating to the taxation of royalties and other income derived from intellectual property.
(August 11, 2020)
Stamp Duty statistics (July 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(August 11, 2020)
Latest arrangements for Inland Revenue Department's public services
(Press Release - August 7, 2020)
Latest arrangements for Inland Revenue Department's public services
(Press Release - July 31, 2020)
Latest arrangements for Inland Revenue Department's public services
(Press Release - July 24, 2020)
Latest arrangement of Inland Revenue Department public services
(Press Release - July 19, 2020)
Government welcomes passage of Inland Revenue (Amendment) (Profits Tax Concessions for Insurance-related Businesses) Bill 2019
(Press Release - July 15, 2020)
Annual Report on Performance Pledge 2019-20
(July 15, 2020)
DIPN 48 (Revised)
The Departmental Interpretation and Practice Notes No. 48 has been updated mainly to (a) reflect the legislative changes made by the Inland Revenue (Amendment) (No. 6) Ordinance 2018 in relation to the statutory advance pricing arrangement (APA) regime and (b) explain the streamlined APA process.
(July 15, 2020)
Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2019/20 Tax Returns [Extended Due Date for 'D' Code Returns]
(July 14, 2020)
DIPN 47 (Revised)
The Departmental Interpretation and Practice Notes No. 47 has been updated to include the Convention on Mutual Administrative Assistance in Tax Matters as one of the instruments for exchange of information with other jurisdictions and reflect the latest international standard of exchange of information on request.
(July 10, 2020)
Stamp Duty statistics (June 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(July 10, 2020)
Government welcomes passage of Limited Partnership Fund Bill
(Press Release - July 9, 2020)
LCQ3: Demand-side management measures for the property market
(Press Release - July 8, 2020)
Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions
(July 2, 2020)
Tax Obligations of Taxpayers and Employers
(July 2, 2020)
Tax Guide for Charitable Institutions and Trusts of a Public Character (Chinese Version)
Tax Guide for Charitable Institutions and Trusts of a Public Character (Chinese Version) has been uploaded to the Department’s website.
(July 2, 2020)
DIPN 61
The Departmental Interpretation and Practice Notes No. 61 has been issued to set out the Department’s interpretation and practice on the provisions in the Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Ordinance 2019.
(June 30, 2020)
Inland Revenue (Amendment) (Ship Leasing Tax Concessions) Ordinance 2020 gazetted
(Press Release - June 19, 2020)
Tax obligations of property owners
(June 18, 2020)
Online Appointment Booking for Business Registration Office Counter Services (with effect from 22 June 2020)
(June 17, 2020)
DIPN 42 (Revised)
The Departmental Interpretation and Practice Notes No. 42 has been updated to (a) reflect the legislative changes made by the Inland Revenue (Amendment) (No. 2) Ordinance 2019 in relation to the taxation of financial instruments and (b) explain the taxation of foreign exchange differences.
(June 12, 2020)
File Your Tax Return on Time
(June 11, 2020)
Government welcomes passage of tax concessions bill
(Press Release - June 10, 2020)
Stamp Duty statistics (May 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(June 9, 2020)
IRD alerts public on fraudulent website and fake email account
(Press Release - June 4, 2020)
LCQ7: Taxation mechanism for demand-side management measures for the property market
(Press Release - June 3, 2020)
Over 2.7 million tax returns for individuals issued
(Press Release - June 1, 2020)