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The Inland Revenue Ordinance is one of Hong Kong's Ordinances. It regulates the inland revenue of Hong Kong. Most commonly used sections. Interpretation. IRO Section ...
The Inland Revenue Department was established on 1 April 1947. Initially it administered only one piece of legislation, the Inland Revenue Ordinance, which was enacted on 3 May 1947.
Direct tax – including Salaries Tax, Property Tax and Profits Tax; the guiding statue is Inland Revenue Ordinance (Cap 112); Indirect tax – including Stamps Duty, Betting Duty, Estate Duty (abolished on 11 February 2006) and others.
To argue whether profits arising in or derived from Hong Kong, case law judgments are often referred. The fundamental source rule was laid down by the landmark case The Commissioner of Inland Revenue ("CIR") v. Hang Seng Bank Ltd Co. (1991) 1 AC 306. Lord Bridge of Harwich of Privy Council held that the source of profits is a question of fact ...
Inland Revenue Ordinance Cap.112: Ordinance, establishment of government department 1947 1969, 1989 replaced original Cap.20 1947 and Cap. 112 1950
Partnership taxation in Hong Kong is the taxation of the profits or losses generated by partnership business entities.First, these profits or losses of the partnership are assessed according to the Hong Kong Inland Revenue Ordinance, Chapter 112, section 22.
Inland Revenue (Amendment) (No.3) Bill 1997; Dutiable Commodities (Amendment) (No.2) Bill 1997; Legislative Council Bill - replaces the role of the Boundary and Election Commission with the Election Commission; Hong Kong Court of Final Appeal (Amendment) (No.2) Bill 1997; Hong Kong Court of Final Appeal (Amendment) (No.3) Bill 1997
Partnership taxation in Hong Kong is the taxation of the profits or losses generated by partnership business entities.First, these profits or losses of the partnership are assessed according to the Hong Kong Inland Revenue Ordinance, Chapter 112, section 22.