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Ordinances Administered

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

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Amendments to Ordinances Administered (since 2003)

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)


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Legislative Proposals for Ordinances Administered

Bills under scrutiny in the current legislative session:-

  • Inland Revenue (Amendment) (No.3) Bill 2018 (passed on 24 October 2018)
  • Inland Revenue (Amendment) (No.4) Bill 2018 (passed on 31 October 2018)
  • Inland Revenue (Amendment) (No.5) Bill 2018 (passed on 14 November 2018)
  • Inland Revenue (Amendment) (No.6) Bill 2018 (passed on 30 January 2019)
  • Inland Revenue (Amendment) (No.7) Bill 2018 (passed on 20 February 2019)
  • Inland Revenue and MPF Schemes Legislation (Tax Deductions for Annuity Premiums and MPF Voluntary Contributions) (Amendment) Bill 2018 (passed on 20 March 2019)
  • Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Bill 2018 (passed on 20 February 2019)
  • Inland Revenue (Amendment) (Tax Concessions) Bill 2019