Current & Past English Ord. & Sub. Leg.
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Chapter 86COMMISSIONS OF INQUIRY ORDINANCE
Chapter 87LEGAL OFFICERS ORDINANCE
Chapter 88APPLICATION OF ENGLISH LAW ORDINANCE
Chapter 89PENSIONS ORDINANCE
Chapter 90PENSIONS (SPECIAL PROVISIONS)(HONG KONG POLYTECHNIC) ORDINANCE
Chapter 91LEGAL AID ORDINANCE
Chapter 92JUDICIAL OFFICERS RECOMMENDATION COMMISSION ORDINANCE
Chapter 93PUBLIC SERVICE COMMISSION ORDINANCE
Chapter 94WIDOWS AND ORPHANS PENSION ORDINANCE
Chapter 95FIRE SERVICES ORDINANCE
Chapter 96FORESTS AND COUNTRYSIDE ORDINANCE
Chapter 97NEW TERRITORIES ORDINANCE
Chapter 98Post Office Ordinance
Chapter 99PENSION BENEFITS ORDINANCE
Chapter 100REGISTRAR GENERAL (ESTABLISHMENT) ORDINANCE
Chapter 101PROVISIONAL URBAN COUNCIL ORDINANCE
Chapter 102WATERWORKS ORDINANCE
Chapter 103ELECTRICITY SUPPLY ORDINANCE
Chapter 104FERRY SERVICES ORDINANCE
Chapter 105PUBLIC LIGHTING ORDINANCE
Chapter 106Telecommunications Ordinance
Chapter 107TRAMWAY ORDINANCE
Chapter 108BETTING DUTY ORDINANCE
Chapter 109DUTIABLE COMMODITIES ORDINANCE
Chapter 110ENTERTAINMENTS TAX ORDINANCE
Chapter 111ESTATE DUTY ORDINANCE
Chapter 112Inland Revenue Ordinance
CAP 112Inland Revenue Ordinance
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Cap 112Long title
09/02/2012
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Cap 112 Part 1Introductory
09/02/2012
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Cap 112 s 1Short title
09/02/2012
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Cap 112 s 2Interpretation
09/02/2012
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Cap 112 s 3Establishment of Board of Inland Revenue. Power of Chief Executive to appoint a Commissioner and other officers
09/02/2012
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Cap 112 s 3AExercise of powers and duties
09/02/2012
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Cap 112 s 4Official secrecy
09/02/2012
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Cap 112 Part 2Property Tax
09/02/2012
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Cap 112 s 5Charge of property tax
09/02/2012
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Cap 112 s 5A(Repealed 56 of 1993 s. 3)
30/06/1997
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Cap 112 s 5BAscertainment of assessable value on or after 1 April 1983
09/02/2012
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Cap 112 s 6(Repealed 8 of 1983 s. 7)
30/06/1997
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Cap 112 s 7(Repealed 56 of 1993 s. 5)
30/06/1997
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Cap 112 s 7AInterpretation
09/02/2012
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Cap 112 s 7B(Repealed 56 of 1993 s. 7)
30/06/1997
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Cap 112 s 7CBad debts
09/02/2012
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Cap 112 Part 3Salaries Tax*
09/02/2012
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Cap 112 s 8Charge of salaries tax
02/08/2012
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Cap 112 s 9Definition of income from employment
09/02/2012
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Cap 112 s 9ARemuneration under certain agreements treated as being income derived from an employment of profit
09/02/2012
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Cap 112 s 10Salaries tax on spouses to be paid separately unless they elect to be jointly assessed
09/02/2012
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Cap 112 s 11The time and manner in which an election or the withdrawal of an election for joint assessment is to be made
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Cap 112 s 11A(Repealed 71 of 1983 s. 4)
30/06/1997
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Cap 112 s 11BAscertainment of assessable income
09/02/2012
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Cap 112 s 11COffice or employment of profit
09/02/2012
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Cap 112 s 11DReceipt of income
09/02/2012
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Cap 112 s 12Adjustments to assessable income
09/02/2012
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Cap 112 s 12ATreatment of losses
09/02/2012
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Cap 112 s 12BAscertainment of net chargeable income
09/02/2012
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Cap 112 s 12BA(Repealed 31 of 1998 s. 6)
17/04/1998
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Cap 112 s 13Calculation of salaries tax
09/02/2012
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Cap 112 Part 4Profits Tax
09/02/2012
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Cap 112 s 14Charge of profits tax
09/02/2012
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Cap 112 s 14AQualifying debt instruments
09/02/2012
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Cap 112 s 14BQualifying reinsurance business
09/02/2012
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Cap 112 s 15Certain amounts deemed trading receipts
09/02/2012
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Cap 112 s 15ATransfer of right to receive income
09/02/2012
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Cap 112 s 15B(Repealed 71 of 1983 s. 13)
30/06/1997
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Cap 112 s 15CValuation of trading stock on cessation of business
09/02/2012
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Cap 112 s 15DPost-cessation receipts and payments
09/02/2012
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Cap 112 s 15EStock borrowing and lending
09/02/2012
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Cap 112 s 16Ascertainment of chargeable profits
09/02/2012
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Cap 112 s 16ASpecial payment under an approved retirement scheme allowable as a deduction
09/02/2012
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Cap 112 s 16AAMandatory contributions in self-employment cases allowable as a deduction
09/02/2012
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Cap 112 s 16BExpenditure on research and development
09/02/2012
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Cap 112 s 16CPayments for technical education
09/02/2012
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Cap 112 s 16DApproved charitable donations (Part 4)*
09/02/2012
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Cap 112 s 16EPurchase and sale of patent rights, etc.
09/02/2012
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Cap 112 s 16EAPurchase of specified intellectual property rights
09/02/2012
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Cap 112 s 16EBProceeds of sale of specified intellectual property rights to be treated as trading receipts
09/02/2012
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Cap 112 s 16ECDeduction under section 16E or 16EA not allowable under certain circumstances
09/02/2012
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Cap 112 s 16FExpenditure on building refurbishment
09/02/2012
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Cap 112 s 16GCapital expenditure on the provision of a prescribed fixed asset
09/02/2012
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Cap 112 s 16HDefinitions and general provisions applicable to this section and sections 16I, 16J and 16K
09/02/2012
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Cap 112 s 16IDeductions for specified capital expenditure incurred in relation to environmental protection facilities
09/02/2012
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Cap 112 s 16JProceeds of sale of environmental protection facilities to be treated as trading receipts
09/02/2012
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Cap 112 s 16KEnvironmental protection facilities owned as at commencement date
09/02/2012
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Cap 112 s 17Deductions not allowed
09/02/2012
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Cap 112 s 17Deductions not allowed
01/12/2000
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Cap 112 s 17Deductions not allowed
17/04/1998
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Cap 112 s 17Deductions not allowed
30/06/1997
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Cap 112 s 18Basis for computing profits
09/02/2012
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Cap 112 s 18AAssessable profits for the year of assessment 1974/5
09/02/2012
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Cap 112 s 18BBasis for computing assessable profit for years of assessment commencing on 1 April 1975
09/02/2012
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Cap 112 s 18CCommencement of source of profits in years of assessment commencing on or after 1 April 1974
09/02/2012
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Cap 112 s 18DCessation of source of profits in years of assessment commencing on 1 April 1975
09/02/2012
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Cap 112 s 18EChange of accounting date and apportionments
09/02/2012
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Cap 112 s 18FAdjustment of assessable profits
09/02/2012
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Cap 112 s 19Treatment of losses
09/02/2012
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Cap 112 s 19A(Repealed 56 of 1993 s. 14)
30/06/1997
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Cap 112 s 19B(Repealed 56 of 1993 s. 15)
30/06/1997
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Cap 112 s 19CTreatment of losses after 1 April 1975
09/02/2012