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The Inland Revenue Ordinance is one of Hong Kong's Ordinances. ... IRO Section.34 Initial and annual allowances, industrial buildings and structures
Initially it administered only one piece of legislation, the Inland Revenue Ordinance, which was enacted on 3 May 1947. [ 2 ] The department subsequently absorbed various elements of the Treasury , including the Estate Duty Office (in 1949), the Stamp Duty Office (1956), and responsibility for collection of entertainments, bets and sweeps, and ...
Commissioner of Inland Revenue v George Andrew Goepfert, [1] also known as the Goepfert case, is a leading Hong Kong tax case, affecting jurisprudence relating to the territory's salaries tax. Background
Inland Revenue Ordinance Cap.112: ... sub-section to Dutiable Commodities Ordinance Cap.109: Metrication Ordinance Cap.214 Ordinance 1976 Replaced Cap.48 1976
In addition, under Article 106 of the Hong Kong Basic Law, Hong Kong has independent public finance, and no tax revenue is handed over to the Central Government in China. [1] The taxation system in Hong Kong is generally considered to be one of the simplest, most transparent and straightforward systems in the world. [2]
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 ...
Income Tax Ordinance 1956 of Sabah [29 of 1956] Inland Revenue Ordinance 1960 of Sarawak [13 of 1960] Income Tax Ordinance 1947 [M.U. 48 of 1947] Housing Trust Ordinance 1950 [F.M. 62 of 1950] Petaling Jaya Ordinance 1954 [F.M. 36 of 1954] Land Development Ordinance 1956 [F.M. 20 of 1956] Central Bank of Malaysia Ordinance 1958 [F.M. 61 of 1958]
An Act to amend the laws relating to the Inland Revenue. Sections 1 to 7, both inclusive, 10 to 17, both inclusive, 19 to 22, both inclusive, and 30. 29 & 30 Vict. c. 64 Inland Revenue Act 1866: An Act to amend the laws relating to the Inland Revenue. Section 16. 30 & 31 Vict. c. 90 Revenue Act 1867: An Act to alter certain duties, &c.