Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

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Profits Tax - Scientific Research 

Section 16B of Inland Revenue Ordinance allows deduction for expenditure incurred on scientific research by a person carrying on a trade or business.  The deduction is allowable for payments made or expenditure incurred during the basis period. 

Scientific research is defined to mean any activities in natural or applied science for the extension of knowledge. Qualifying activities include the application of new scientific principles in an existing area of research and the application of existing principles in a new area of research.  

Quality control is not accepted as  scientific research because it is not an extension of knowledge. Rather, research requires more than that: it means working for tomorrow or trying to develop new products or improve the present products; whereas quality control is only for working for today or for ensuring the present product up to a required standard.

From 1998/99 onward, the definition of scientific research is expanded to cover any systematic, investigative or experimental activities carried on for the purposes of any feasibility study or in relation to any market, business or management research.  This category includes expenditure incurred in relation to a new product even before the commencement of production.

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