Stamp Duty Exemption on the Sale and Purchase of Hong Kong Stocks by Exchange Traded Fund (“ETF”) market makers for the Allotment and Redemption of ETF Shares or Units 
(August 17, 2020)

Latest arrangements for Inland Revenue Department's public services
(Press Release - August 14, 2020)

Senior appointments (with photos)
(Press Release - August 13, 2020)

DIPN 53 (Revised)
The Departmental Interpretation and Practice Notes No. 53 has been updated to reflect the legislative changes made by the Inland Revenue (Amendment) Ordinance 2019 in relation to the tax treatment of regulatory capital security.
(August 13, 2020)

Inland Revenue Department waives surcharges for payment of tax by instalments for businesses and individuals in need
(Press Release - August 12, 2020)

Relief Measure: Conditional waiver of surcharges for instalment settlement of demand notes for the Year of Assessment 2019/20
(Press Release - August 12, 2020)

DIPN 49 (Revised)
The Departmental Interpretation and Practice Notes (DIPN) No. 49 has been updated to reflect the legislative changes made by the Inland Revenue (Amendment) (No. 5) Ordinance 2018 to expand the scope of profits tax deduction for capital expenditure incurred for the purchase of intellectual property rights. Part B of the original version in relation to the taxation of royalties from intellectual property rights has been removed and the Departmentˇ¦s views and practices concerning the taxation of royalties and other income derived from intellectual property is now contained in DIPN 22 (Revised).
(August 11, 2020)

DIPN 22 (Revised)
The Departmental Interpretation and Practice Notes No. 22 has been revised to reflect the recent legislative amendments relating to the taxation of royalties and other income derived from intellectual property.
(August 11, 2020)

Stamp Duty statistics (July 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Departmentˇ¦s website.
(August 11, 2020)

Latest arrangements for Inland Revenue Department's public services
(Press Release - August 7, 2020)

Latest arrangements for Inland Revenue Department's public services
(Press Release - July 31, 2020)

Latest arrangements for Inland Revenue Department's public services
(Press Release - July 24, 2020)

Latest arrangements for Inland Revenue Department public services
(Press Release - July 19, 2020)

Government welcomes passage of Inland Revenue (Amendment) (Profits Tax Concessions for Insurance-related Businesses) Bill 2019
(Press Release - July 15, 2020)

Annual Report on Performance Pledge 2019-20
(July 15, 2020)

DIPN 48 (Revised)
The Departmental Interpretation and Practice Notes No. 48 has been updated mainly to (a) reflect the legislative changes made by the Inland Revenue (Amendment) (No. 6) Ordinance 2018 in relation to the statutory advance pricing arrangement (APA) regime and (b) explain the streamlined APA process.
(July 15, 2020)

Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2019/20 Tax Returns [Extended Due Date for 'D' Code Returns]
(July 14, 2020)

DIPN 47 (Revised)
The Departmental Interpretation and Practice Notes No. 47 has been updated to include the Convention on Mutual Administrative Assistance in Tax Matters as one of the instruments for exchange of information with other jurisdictions and reflect the latest international standard of exchange of information on request.
(July 10, 2020)

Stamp Duty statistics (June 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Departmentˇ¦s website.
(July 10, 2020)

Government welcomes passage of Limited Partnership Fund Bill
(Press Release - July 9, 2020)

LCQ3: Demand-side management measures for the property market
(Press Release - July 8, 2020)

Stock Borrowing Relief ˇV Filing of Return of Stock Borrowing Transactions
(July 2, 2020)

Tax Obligations of Taxpayers and Employers
(July 2, 2020)

Tax Guide for Charitable Institutions and Trusts of a Public Character (Chinese Version)
Tax Guide for Charitable Institutions and Trusts of a Public Character (Chinese Version) has been uploaded to the Departmentˇ¦s website.
(July 2, 2020)

DIPN 61
The Departmental Interpretation and Practice Notes No. 61 has been issued to set out the Departmentˇ¦s interpretation and practice on the provisions in the Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Ordinance 2019.
(June 30, 2020)

Inland Revenue (Amendment) (Ship Leasing Tax Concessions) Ordinance 2020 gazetted
(Press Release - June 19, 2020)

Tax obligations of property owners
(June 18, 2020)

Online Appointment Booking for Business Registration Office Counter Services (with effect from 22 June 2020)
(June 17, 2020)

DIPN 42 (Revised)
The Departmental Interpretation and Practice Notes No. 42 has been updated to (a) reflect the legislative changes made by the Inland Revenue (Amendment) (No. 2) Ordinance 2019 in relation to the taxation of financial instruments and (b) explain the taxation of foreign exchange differences.
(June 12, 2020)

File Your Tax Return on Time
(June 11, 2020)

Government welcomes passage of tax concessions bill
(Press Release - June 10, 2020)

Stamp Duty statistics (May 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Departmentˇ¦s website.
(June 9, 2020)

IRD alerts public on fraudulent website and fake email account
(Press Release - June 4, 2020)

LCQ7: Taxation mechanism for demand-side management measures for the property market
(Press Release - June 3, 2020)

Over 2.7 million tax returns for individuals issued
(Press Release - June 1, 2020)

Tax information ˇV Tax exemptions in respect of relief measures under the Anti-epidemic Fund
The Exemption from Salaries Tax and Profits Tax (Anti-epidemic Fund) Order comes into operation on 29 May 2020. Information about the tax exemptions in respect of relief measures under the Anti-epidemic Fund has been uploaded to the Department's website.
(May 29, 2020)

Interest on Tax Reserve Certificates
(Press Release - May 29, 2020)

Tax exemption for Anti-epidemic Fund
(Press Release - May 27, 2020)

List of Qualifying Debt Instruments (as at 31 March 2020)
(May 22, 2020)

Order on Comprehensive Avoidance of Double Taxation Arrangement with Macao to be gazetted
(Press Release - May 20, 2020)

LCQ18: Two-tiered profits tax rates regime
(Press Release - May 20, 2020)

Stamp Duty Ordinance amended to lower transaction cost for primary market ETF activities
(Press Release - May 15, 2020)

Tax Obligations of Taxpayers and Employers
(May 14, 2020)

Stamp Duty statistics (April 2020)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Departmentˇ¦s website.
(May 12, 2020)