前稅局評稅主任楊輝洪 Qualifications

Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department * Service charge $500/hr

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Profits Tax  - Industrial building allowance 

Section 18(F) of Inland Revenue Ordinance grants allowances for expenditure incurred on industrial building used for a qualifying trade. Press here for definition of a qualifying trade under Section 40 of Inland Revenue Ordinance.

There are two kinds of allowances: (a) initial allowance for initial expenditure and (b) annual allowance for residue of expenditure. 

Press the following to proceed:

 

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