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Taxation
Salaries Tax
Location of Employment
General guidelines on how to compute Salaries Tax
Income chargeable to Salaries Tax
Deductions relating to income chargeable to Salaries Tax
Allowances relating to Salaries Tax
Penalties for Salaries Tax avoidance
Objection and Appeal
Preliminary calculation and filing of tax returns via the Internet
Profits Tax
General guidelines on how to compute Profits Tax
Deductions relating to taxable profits
Allowances relating to Profits Tax
Scenarios involving partnership business
Objection and Appeal
Anti-avoidance measures concerning Profits Tax payment
Property Tax
More information about assessable value and deductions
Scenarios involving solely-owned properties
Scenarios involving jointly-owned properties
Personal Assessment (for more tax relief)
Who is eligible to choose a Personal Assessment?
If I received a monthly rental income of $40,000 from letting a property under mortgage ( paid $42,000 of interest on the mortgage during the year), can I pay less tax under a Personal Assessment? Under what circumstances will the selection of a Personal Assessment not be advantageous?
If I suffered a business loss of $100,000 but received a salary income of $400,000 from separate employment, can I pay less tax under a Personal Assessment?
The profit of my sole-proprietorship business was assessed at $360,000. My wife received a monthly rent of $10,000 from a property under mortgage. She paid mortgage interest of $56,000 during the year. How is a Personal Assessment applied to a married couple?
For the year of assessment 2006/07, Mr and Mrs Leung have a daughter and the couple agreed and nominated Mr Leung to claim the child allowance. If the monthly salaries of Mr and Mrs Leung were $25,000 and $6,000 respectively, would they pay less under a joint assessment or less if assessed separately?
Continued from Example 5, what if for the year of assessment 2006/07, the monthly salaries of Mr and Mrs Leung were $35,000 and $20,000 instead? Would a joint assessment still be advantageous to the couple if Mr. Leung claimed the child allowance?
Is there a time limit for choosing a Personal Assessment?
Arrangement between China and Hong Kong (to avoid double taxation)
Stamp Duty
In what ways can I have a document stamped?
Can I submit a license agreement for a property for stamping electronically?
What is the time limit for stamping a document? Will penalties be imposed if I stamp the document late?
Other than the penalties imposed for late stamping, what are the consequences if I fail to stamp a document on which stamp duty is charged?
When will I have to pay an "adjudication fee"?
Estate Duty
Objection and Appeal against Tax Assessments
Advance Rulings (to obtain early decisions on uncertain tax matters)
How is the advance ruling procedure different from an objection against a tax assessment?
How much should I pay for an advance ruling?
Obligations of taxpayers and employers to furnish information under the Inland Revenue Ordinance
Related Websites
H) Preliminary Calculation and Filing of Tax Returns via the Internet
Can I get a preliminary calculation of my Salaries Tax through the Internet?
Who can use Internet Filing? What types of tax return can be submitted through the Internet?
