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

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Advance tax ruling


Advance tax ruling from IRD: A person can ask the Revenue to make a tax ruling on a transaction which he is going to do upon payment of a fee.


But the Revenue will not make a tax ruling on the following. 

  • Prosecution;

  • Tax penalty;

  • Tax recovery action;

  • The correctness of a tax return;

  • To determine or establish a question of facts --- for example to rule on whether a trade is carried on or whether a sale of asset is taxable;

  • The ruling requires the Revenue to make assumption on a future event;

  • Any matter being processed under the objection procedures;

  • Any matter in a tax return which has been already filed with the Revenue;

  • Any matter concerning the interpretation of a generally accepted accounting principle or a commercial practice;

  • Any matter involving the interpretation of a foreign law;

  • The Revenue opines that the matter is not seriously contemplated by the taxpayer;

  • The Revenue opines that the matter is frivolous or vexatious;

  • The Revenue opines that the taxpayer has not provided all the relevant information;

  • The Revenue opines that the matter requires excessive resources; or

  • Any matter being a subject of the Revenue's tax audit or tax investigation.

For more, turn to Next Page


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