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

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The law of taxation 


The chief income taxes in Hong Kong are under three heads: Salaries Tax, Profits Tax and Property Tax. 


For a Hong Kong resident, he may elect for Personal Assessment so that his total income under the three heads are combined and taxed like Salaries Tax. In fact, Personal Assessment is a way of relief, not a charging head. 


The law governing the aforesaid taxes are stipulated under the Inland Revenue Ordinance, Chapter 112, and its subsidiary legislations including Inland Revenue Rules and various orders made by Chief Executive under the Ordinance.


In addition to the three main income taxes, the Inland Revenue Department also collects Stamp Duty, Business Registration Fee and Betting Duty 


From time to time, there are many cases going to courts and these cases form part of the tax law. As Hong Kong adopts common law and the relevant Ordinances originate from UK tax law, tax cases of the UK and other countries adopting common law may be followed when interpreting the Hong Kong statues of similar wordings. 


Apart from the taxes mentioned above, there are also a number of government charges, fees, rates, duties... etc. that are not covered by my web site. The main reasons why I omit them are: (1) they seldom have disputes, and (2) they are not part of my working experience --- indeed the latter is the chief reason. J


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