Current English Ord. & Sub. Leg.
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Version Date
Chapter 112INLAND REVENUE ORDINANCE
CAP 112INLAND REVENUE ORDINANCE
Cap 112Long title
30/06/1997
Cap 112 s 1Short title
30/06/1997
Cap 112 s 2Interpretation
12/02/2010
Cap 112 s 3Establishment of Board of Inland Revenue. Power of Chief Executive to appoint a Commissioner and other officers
01/07/1997
Cap 112 s 3AExercise of powers and duties
30/06/1997
Cap 112 s 4Official secrecy
01/07/1997
Cap 112 s 5Charge of property tax
30/06/1997
Cap 112 s 5A(Repealed)
30/06/1997
Cap 112 s 5BAscertainment of assessable value on or after 1 April 1983
30/06/1997
Cap 112 s 6(Repealed)
30/06/1997
Cap 112 s 7(Repealed)
30/06/1997
Cap 112 s 7AInterpretation
30/06/1997
Cap 112 s 7B(Repealed)
30/06/1997
Cap 112 s 7CBad debts
30/06/1997
Cap 112 s 8Charge of salaries tax
01/12/2000
Cap 112 s 9Definition of income from employment
04/07/2003
Cap 112 s 9ARemuneration under certain agreements treated as being income derived from an employment of profit
30/06/1997
Cap 112 s 10Salaries tax on spouses to be paid separately unless they elect to be jointly assessed
17/04/1998
Cap 112 s 11The time and manner in which an election or the withdrawal of an election for joint assessment is to be made
30/06/1997
Cap 112 s 11A(Repealed)
30/06/1997
Cap 112 s 11BAscertainment of assessable income
30/06/1997
Cap 112 s 11COffice or employment of profit
30/06/1997
Cap 112 s 11DReceipt of income
30/06/1997
Cap 112 s 12Adjustments to assessable income
25/06/2004
Cap 112 s 12ATreatment of losses
30/06/1997
Cap 112 s 12BAscertainment of net chargeable income
17/04/1998
Cap 112 s 12BA(Repealed 31 of 1998 s. 6)
17/04/1998
Cap 112 s 13Calculation of salaries tax
01/06/2007
Cap 112 s 14Charge of profits tax
30/06/1997
Cap 112 s 14AQualifying debt instruments
14/11/2003
Cap 112 s 14BQualifying reinsurance business
17/04/1998
Cap 112 s 15Certain amounts deemed trading receipts
25/06/2004
Cap 112 s 15ATransfer of right to receive income
30/06/1997
Cap 112 s 15B(Repealed)
30/06/1997
Cap 112 s 15CValuation of trading stock on cessation of business
30/06/1997
Cap 112 s 15DPost-cessation receipts and payments
30/06/1997
Cap 112 s 15EStock borrowing and lending
01/04/2003
Cap 112 s 16Ascertainment of chargeable profits
18/06/2010
Cap 112 s 16ASpecial payment under an approved retirement scheme allowable as a deduction
01/12/2000
Cap 112 s 16AAMandatory contributions in self-employment cases allowable as a deduction
17/04/1998
Cap 112 s 16BExpenditure on research and development
21/05/2004
Cap 112 s 16CPayments for technical education
17/04/1998
Cap 112 s 16DApproved charitable donations (Part IV)*
27/06/2008
Cap 112 s 16EPurchase and sale of patent rights, etc.
30/06/1997
Cap 112 s 16FExpenditure on building refurbishment
17/04/1998
Cap 112 s 16GCapital expenditure on the provision of a prescribed fixed asset
17/04/1998
Cap 112 s 16HDefinitions and general provisions applicable to this section and sections 16I, 16J and 16K
18/06/2010
Cap 112 s 16IDeductions for specified capital expenditure incurred in relation to environmental protection facilities
18/06/2010
Cap 112 s 16JProceeds of sale of environmental protection facilities to be treated as trading receipts
18/06/2010
Cap 112 s 16KEnvironmental protection facilities owned as at commencement date
18/06/2010
Cap 112 s 17Deductions not allowed
01/12/2000
Cap 112 s 18Basis for computing profits
30/06/1997
Cap 112 s 18AAssessable profits for the year of assessment 1974/5
30/06/1997
Cap 112 s 18BBasis for computing assessable profit for years of assessment commencing on 1 April 1975
30/06/1997
Cap 112 s 18CCommencement of source of profits in years of assessment commencing on or after 1 April 1974
30/06/1997
Cap 112 s 18DCessation of source of profits in years of assessment commencing on 1 April 1975
12/02/2010
Cap 112 s 18EChange of accounting date and apportionments
30/06/1997
Cap 112 s 18FAdjustment of assessable profits
30/06/1997
Cap 112 s 19Treatment of losses
17/04/1998
Cap 112 s 19A(Repealed)
30/06/1997
Cap 112 s 19B(Repealed)
30/06/1997
Cap 112 s 19CTreatment of losses after 1 April 1975
14/12/2007
Cap 112 s 19CATreatment of losses: concessionary trading receipts
17/04/1998
Cap 112 s 19CBSet off: concessionary trading receipts
17/04/1998
Cap 112 s 19DComputation of losses after 1 April 1975
30/06/1997
Cap 112 s 19EAdjustment of losses
30/06/1997
Cap 112 s 20Liability of certain non-resident persons
30/06/1997
Cap 112 s 20APersons chargeable on behalf of a non-resident
30/06/1997
Cap 112 s 20AAPersons not treated as agents
01/04/2003
Cap 112 s 20ABInterpretation of sections 20AC, 20AD and 20AE and Schedule 15
10/03/2006
Cap 112 s 20ACCertain profits of non-resident persons exempt from tax
10/03/2006
Cap 112 s 20ADLoss from transactions referred to in section 20AC(1) not available for set off
10/03/2006
Cap 112 s 20AEAssessable profits of non-resident persons regarded as assessable profits of resident persons
10/03/2006
Cap 112 s 20BPersons chargeable in respect of certain profits of a non-resident
25/06/2004
Cap 112 s 21Assessable profits of certain businesses to be computed on a percentage of the turnover
30/06/1997
Cap 112 s 21AComputation of assessable profits from cinematograph films, patents, trademarks, etc.
25/06/2004
Cap 112 s 21BTransitional
 30/06/1997
Cap 112 s 22Assessment of partnerships
30/06/1997
Cap 112 s 22AAscertainment of share of partnership profits or losses
14/12/2007
Cap 112 s 22BLimited partner loss relief
30/06/1997
Cap 112 s 22CTransitional: partnerships consisting of more than 20 members
14/12/2007
Cap 112 s 23Ascertainment of assessable profits of life insurance corporations
30/06/1997
Cap 112 s 23AAscertainment of assessable profits of insurance corporations other than life insurance corporations
17/04/1998
Cap 112 s 23AAMutual insurance corporations
30/06/1997
Cap 112 s 23BAscertainment of the assessable profits of a ship-owner carrying on business in Hong Kong
17/04/1998
Cap 112 s 23CAscertainment of the assessable profits of a resident aircraft-owner
30/06/1997
Cap 112 s 23DAscertainment of the assessable profits of a non-resident aircraft-owner
30/06/1997
Cap 112 s 23EAlternative computation of "total shipping profits" and "total aircraft profits"
30/06/1997
Cap 112 s 24Clubs, trade associations, etc.
30/06/1997
Cap 112 s 25Deduction of property tax from profits tax
30/06/1997
Cap 112 s 26Exclusion of certain dividends and profits from the assessable profits of other persons
30/06/1997
Cap 112 s 26AExclusion of certain profits from tax
14/11/2003
Cap 112 s 26BConcessionary deductions, general provisions
17/04/1998
Cap 112 s 26CApproved charitable donations (Part IVA)*
27/06/2008
Cap 112 s 26DElderly residential care expenses
17/04/1998
Cap 112 s 26EHome loan interest
12/02/2010
Cap 112 s 26FNomination for purposes of section 26E
17/04/1998
Cap 112 s 26GContributions to recognized retirement schemes
17/04/1998