What is the Hong Kong Special Administrative Region Inland Revenue Department? Hong Kong Special Administrative Region Inland Revenue Department Review

Regulation

The Taxation Bureau is responsible for enforcing the following regulations:

1. Betting Duty Ordinance ( Chapter 108 )

2. Estate Duty Ordinance ( Chapter 111 ): The Hong Kong Government abolished estate duty on February 11 , 2006 .

3. The Inland Revenue Ordinance ( Chapter 112 ) includes property tax, salaries tax and profits tax.

4. Stamp Duty Ordinance ( Chapter 117 )

5. Tax Reserve Certificates Ordinance ( Chapter 289 )

6. Business Registration Ordinance ( Chapter 310 )

7. Hotel Accommodation Tax Ordinance ( Chapter 348 )

Serve

Services provided by the tax department

1. Consulting Services

2. Written Inquiry

3. Processing tax returns (profit tax, property tax, comprehensive tax return)

4. Tax returns issued to first-time taxpayers (profits tax, salaries tax, etc.)

5. Deregistration of a company/limited partnership fund

6. Tax Reserve Certificates (Purchase, Redemption)

7. Objection to tax assessment

8. Application for deferral of provisional tax payment

9. Pay taxes

10. Refund of taxes (due to overpayment, revision of taxes payable)

11. Tax audits and investigations

12. Stamp Duty

13. Business registration (handling of new policies, certified copy of extracts from business registration books, changes to business registration information)

References