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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) (Taxation on  Foreign-sourced Disposal Gains) Bill 2023 (passed on 29 November 2023)

Inland Revenue (Amendment) (Disposal Gain by Holder of Qualifying Equity Interests) Bill 2023 (passed on 6 December 2023)

Inland Revenue (Amendment) (Tax Deductions for Spectrum Utilization Fees) Bill 2023 (passed on 10 January 2024)

Inland Revenue (Amendment) (Aircraft Leasing Tax Concessions) Bill 2023 (passed on 21 February 2024)

Inland Revenue (Amendment) (Tax Concessions and Two-tiered Standard Rates) Bill 2024 (passed on 22 May 2024)

Inland Revenue (Amendment) (Tax Concessions for Intellectual Property Income) Bill 2024 (passed on 26 June 2024)