Departmental Interpretation and Practice Notes
With effect from 1 April 2002, Departmental Interpretation and Practice Notes (DIPNs) will only be published on the IRD website. Permission is given for the downloading of these materials from the website provided that the source of the information is acknowledged and that re-dissemination or reproduction is for a non-commercial purpose.
To help keep tax representatives and other interested parties informed of current developments, IRD will advise such persons by e-mail whenever a new DIPN is issued.
For inclusion in the e-mail service mentioned above, registration is required. Please e-mail the registration to firstname.lastname@example.org providing the following information -
|(a)||name of firm / orgainisation / individual;|
|(b)||business registration number, if applicable;|
|(c)||e-mail address to which IRD e-mail should be sent;|
|(d)||name and telephone number of contact person.|
The following Interpretation and Practice Notes are saved in PDF format. PDF file can be opened by Adobe Acrobat Reader which is available at the Adobe Systems Incorporated.
- Departmental Interpretation and Practice Notes
- Estate Duty Office Interpretation and Practice Notes
- Stamp Office Interpretation and Practice Notes
Note 1: The arrangement explained herein ceases to apply after the year of assessment 2006/07.
Note 2: 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.
Note 3: Tax exemption explained therein will only apply to non-resident persons or entities not falling within the meaning of “fund” under section 20AM for any year of assessment commencing on or after 1 April 2019.
|No.||Estate Duty Office Interpretation and Practice Notes||Date issued|
|1.||Controlled companies provisions under the Estate Duty Ordinance (Cap.111)||21 December 2000|
|No.||Stamp Office Interpretation and Practice Notes||Date issued|
|1.||Stamping of agreements for sale and purchase of immovable property||November 2018|
|2.||Relief for stock borrowing and lending transactions||February 2011|
|3.||Deemed consideration under section 24 of the Stamp Duty Ordinance, Cap.117||September 1998|
|4.||Deemed sale and purchase under section 19(1E) of the Stamp Duty Ordinance, Cap.117||25 January 2000|
|5.||Special Stamp Duty||July 2014|
|6.||Alternative Bond Schemes||August 2014|
|7.||Buyer's Stamp Duty||July 2014|
|8.||Ad Valorem Stamp Duty||November 2018|