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Taxation-related Submissions

The following list links to the some of the more significant submissions of the Hong Kong Institute of CPAs on taxation matters since 1 Dec. 2000.

 

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
1 December 2000
Inland Revenue (Amendment) Bill 2000


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