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

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Inland Revenue Ordinance made simple


To help ordinary people understand Hong Kong Revenue law, I have simplified those sections of the Inland Revenue Ordinance that often concern most taxpayers. Below is a table of the simplified law. Please click on the section that you want to know. If you want to know other sections which have not been published here, will you please go to site map of this website and then click over the related topics.

Section 4 Official secrecy
Section 5 Charge of property tax
Section 5B Ascertainment of assessable value
Section 7C Deduction for irrecoverable rent
Section 8(1) Charge of salaries tax
Section 8(1A)(a) Extension of charge of salaries tax
Section 8(1A)(b)(ii) Exempt persons with all services outside Hong Kong
Section 8(1A)(c) Exempt income on which foreign income tax has been paid
Section 8(1B) Exempt persons visiting Hong Kong for not more than 60 days
Section 9(1)(a) Taxable income under salaries tax
Section 9(1)(b) Rental value to be assessed in case of free accommodation
Section 9(1)(c) Rental value in case of rent refund
Section 9(1)(d) Share Option
Section 10(1) Separate assessment of husband and wife
Section 10(3) Joint assessment of husband and wife
Section 11D Receipt of income
Section 11D(b)(i) Lump sum payment
Section 11D(b)(ii) Salaries received after employment
Section 12(1)(a) Deduction of expenses and outgoings
Section 14 Charge of profits tax
Section 16(1) Deduction of business expenditures
Section 17 Deductions not allowed
Section 22 Assessment of partnerships
Section 41(1) Election for personal assessment
Section 51(1) Returns to be furnished
Section 51(2) Notification of tax liability to IRD
Section 51(3) Returns to be issued from time to time
Section 51(4)(a) Formal request for information
Section 51(6) Notification of business cessation to IRD
Section 51(7) Notification of departure from Hong Kong to IRD
Section 51(8) Notification of change of address to IRD
Section 51B Search warrant 
Section 51C Keeping business records
Section 52 Employer's obligations
Section 58(2) Service of IRD's notice
Section 59(1) Assessor to make assessments
Section 59(2) Assessments made in case of a tax return submitted
Section 59(3) Assessments made in the absence of a tax return
Section 60 Additional assessments
Section 61 Artificial or fictitious transactions to be disregarded
Section 61A Tax avoidance transactions
Section 61B Tax avoidance making use of business losses
Section 63C Provisional salaries tax
Section 63H Provisional profits tax
Section 63M Provisional property tax
Section 64 Objection to assessment
Section 66 Appeal to Board of Review
Section 69 Appeal to Court
Section 70A Correction of error or omission


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