WebOct 24, 2024 · Section 88 of the IRO outlines the requirements for tax-exempt charities in Hong Kong. If these requirements are fulfilled, then the assessable taxable income of the company will be completely exempt from profits tax, after the IRD’s review of the company’s Audit Report. The general tax exemption contained in section 88 is subject to three ... Web9. Taxpayers should also be mindful of the view expressed by the Board of Review in Case No. D153/01 17 IRBRD 189 and D85/02 17 IRBRD 1017 to the effect that it may be appropriate to disallow entirely an excessive management fee which is not capable of being split into its component parts. In D153/01 , at page 205, the Board said - “53.
Inland Revenue Ordinance - atozwiki.com
WebInland Revenue (Amendment) (Tax Concessions) Ordinance 2024 - Ord. No. 9 of 2024 15.11.2024 Inland Revenue and MPF Schemes Legislation (Tax Deductions for Annuity … WebIRO Section.8 Charge of salaries tax. IRO Section.9 Definition of income from employment Profit tax. IRD Rules 5 Charge of Profit tax in respect of non-resident IRO Section.14 Charge of profits tax. IRO Section.15 Certain amounts deemed trading receipts IRO Section.16 Ascertainment of chargeable profits. IRO Section.17 Deductions not allowed ... randy galloway artist
Hong Kong Tax Alert - EY
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