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 - Environmental Protection Expenditure

Section 16H to Section 16K of Inland Revenue Ordinance allows deduction for expenditure incurred on environmental protection by a person carrying on a trade or business as follows.

Full deduction is allowed for the expenditure incurred on purchase of machinery and equipment. In other words, the deduction is similar to that for prescribed fixed asset under Section 16G.  Environmental protection machinery includes low-nose construction machinery, air pollution machinery, waste treatment machinery, waste water treatment machinery ... etc.

For the installation cost of the machinery, allow 20% deduction of the installation cost in each of the 5 consecutive years of assessment from the year of purchase. In other words, full deduction is spread over 5 years of assessment, like deduction of refurbishment expenditure under Section 16F.

 

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