|
Date of submissions
|
Subject
|
| 13 August 2018 |
Proposed Legislative Amendments on Adoption of Fair Value Accounting for Financial Instruments for Tax Reporting
|
| 25 July 2018 |
Proposed Amendment to PRC individual income tax (IIT) law《中華人民共和國個人所得稅法修正案（草案）》- Chinese only
|
| 20 July 2018 |
Inland Revenue (Amendment) (No. 5) Bill 2018
|
| 20 June 2018 |
Inland Revenue (Amendment) (No. 3) Bill 2018
|
| 11 May 2018 |
Proposals to remove ring-fencing features from the tax regimes for funds |
| 10 May 2018 |
Inland Revenue (Amendment) (No. 2) Bill 2018
|
| 13 February 2018 |
Inland Revenue (Amendment) (No. 6) Bill 2017
|
| 6 February 2018 |
Inland Revenue (Amendment) (No. 7) Bill 2017
|
| 5 February 2018 |
2018-19 budget proposals
|
| 5 September 2017 |
Inland Revenue (Amendment) (No. 4) Bill 2017
|
| 11 May 2017 |
Inland Revenue (Amendment) (No. 3) Bill 2017 |
| 20 April 2017 |
Inland Revenue (Amendment) (No. 2) Bill 2017 |
| 13 January 2017 |
Consultation paper on measures to counter base erosion & profit shifting |
| 10 January 2017 |
2017-18 budget proposals |
| 13 May 2016 |
Inland Revenue (Amendment) Bill 2016 (2nd submission) |
| 29 February 2016 |
Inland Revenue (Amendment) Bill 2016 |
| 21 January 2016 |
Inland Revenue (Amendment) (No.4) Bill 2015 |
| 8 January 2016 |
2016-17 budget proposals |
| 16 October 2015 |
|
| 24 August 2015 |
Inland Revenue (Amendment) (No.3) Bill 2015 |
| 3 July 2015 |
Consultation on Automatic Exchange of Financial Account Information in Tax Matters in Hong Kong |
| 8 January 2015 |
2015-16 budget proposals |
| 3 December 2014 |
Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement |
| 30 May 2013 |
Inland Revenue (Amendment) Bill 2013 |
| 6 July 2012 |
Consultation on provision of legal framework for entering into tax information exchange agreements |
| 15 June 2012 |
Consultation on the proposed amendments to the Inland Revenue Ordinance and the Stamp Duty Ordinance to facilitate development of a sukuk market in Hong Kong |
| 6 July 2011 |
Inland Revenue (Amendment) (No.2) Bill 2011 |
| 23 May 2011 |
Inland Revenue (Amendment) (No.2) Bill 2011 |
| 8 December 2009 |
Depreciation allowances for profits tax in respect of plant and machinery under Inland Revenue Ordinance (Cap. 112) |
| 2 November 2009 |
Inland Revenue (Amendment) (No.3) Bill 2009 |
| 18 September 2009 |
Inland Revenue (Amendment) (No.3) Bill 2009 |
| 4 September 2009 |
Inland Revenue (Amendment) (No.2) Bill 2009 |
|
6 June 2008
|
Source of Profits
(Click for the reply from the Inland Revenue Department) |
|
25 January 2008
|
Source of Profits
(Click for the reply from the Inland Revenue Department) |
|
25 July 2007
|
Matters Relating to DIPN 44 - Arrangements between the Mainland and Hong Kong for the Avoidance of Double Taxation |
|
29 March 2007
|
Broadening Hong Kong's Tax Base |
|
9 January 2006
|
Revenue (Profits Tax Exemption for Offshore Funds) Bill 2005 |
|
24 October 2005
|
Revenue (Profits Tax Exemption for Offshore Funds) Bill 2005 |
|
2 September 2005
|
Supplementary submission on Double Taxation Arrangement with the Mainland |
|
25 August 2005
|
Double Taxation Arrangement with the Mainland |
|
14 June 2005
|
DIPN 10 - Charge to Salaries Tax |
|
9 May 2005
|
DIPN 23 (Revised) - Recognised Retirement Schemes |
|
19 April 2005
|
DIPN 38 - Employee Share Option Benefits
DIPN 42 - Taxation of Financial Instruments and Foreign Exchange Differences |
|
5 February 2005
|
Duty on Alcoholic Beverages Consultation Document |
|
31 January 2005
|
Consultation Paper on Exemption of Offshore Funds from Profits Tax |
|
20 October 2004
|
Estate Duty Review Consultation Document
|
|
5 March 2004
|
DIPN 38 - Employee Share Option Benefits
|
|
3 March 2004
|
Hong Kong - Belgium Double Tax Agreement
|
|
25 February 2004
|
Consultation on Exemption of Offshore Funds from Profits Tax
|
|
4 February 2004
|
Inland Revenue (Amendment) Bill 2000
|
|
8 December 2003
|
Inland Revenue (Amendment) Bill 2000
|
|
19 November 2003
|
Proposed Double Tax Agreements - Hong Kong
|
|
13 June 2003
|
HKSA Requests CIR to Consider Taking Measures to Alleviate the Effects of SARS on Taxpayers and Tax Representatives
|
|
18 September 2002
|
Inland Revenue (Amendment) Bill 2002 |
|
3 May 2002
|
Draft DIPN on Profits Tax: Prepaid or Deferred Revenue Expenses |
|
4 January 2002
|
Inland Revenue (Amendment) (No.2) Bill 2001 |
|
29 October 2001
|
Consultation Document on "A Broader-based Tax System for Hong Kong?" |
|
16 October 2001
|
Consultation on "Exchange of Information" for Tax Treaty Purposes
|
|
7 June 2001
|
Inland Revenue (Amendment) Bill 2000 |
|
|
Inland Revenue (Amendment) Bill 2000 |
