 |
Newly
published Advance Ruling Case
( November 20, 2008 ) |
|
List
of Qualifying Debt Instruments (as at 30 September 2008)
( October 24, 2008 ) |
|
Inland
Revenue Department commemorates 60th anniversary
(Press Release - October 23,
2008 ) |
|
Notify IRD promptly on change of address
(Newspaper Notice - October 9, 2008) |
|
Business
Registration Office resumes service
(Press Release - October 3,
2008 ) |
|
Inland
Revenue services to partly resume tomorrow
(Press Release - October 2,
2008 ) |
|
Fire
halts Inland Revenue Department services
(Press Release - October 2,
2008 ) |
|
Judgment
Interest Rate
( October 1, 2008 ) |
|
Tax
evader jailed after abandoning appeal against sentence
(Press Release - August 29,
2008 ) |
|
Departmental
Interpretation and Practice Notes No.11 (Revised)
The Chinese version of the Departmental Interpretation and
Practice Notes No.11 (Revised) has
been issued. The following amendments have been made to the
English version :
- In Appendix A, the asterisk mark '*' for
the footnote at the bottom of page 2 has been repositioned
after "BETTERMENT PROFITS" and the word "discrepancies"
amended to "betterment profits".
- In Appendix B, the
paragraph number in the bracket of Note 1 to Schedule
1 on page 2 has been amended from "40" to "73".
( August 26, 2008 ) |
|
Departmental Interpretation and Practice Notes No.44 (Revised)
The Second Protocol to the Arrangement for the Avoidance of
Double Taxation and Prevention of Fiscal Evasion with respect
to Taxes on Income between the Mainland and Hong Kong ("the
Second Protocol") has become effective on 11 June 2008.
The Departmental Interpretation and Practice Notes No.44 (Revised)
[Chinese version] was issued on 8 August 2008 and [English
version] was issued on 15 August 2008 in order to reflect
and explain the effect of the amendments specified in the
Second Protocol. Major amendments are found in following paragraphs:
| Title |
Paragraph |
| Introduction |
2 |
| Arrangement for the avoidance of double
taxation |
3 |
| Effective dates and applicable text |
8 |
| Article 2 Taxes covered |
12 |
| Article 4 Resident |
20 |
| Article 5 Permanent establishment |
37 |
| |
43 |
| Article 11 Interest |
91 |
| Article 13 Capital gains |
105 |
| |
106 & Example 3 |
| |
107 & Example 4 |
| Article 26 Entry into force |
159 |
( August 15, 2008 )
|
|
Circular
Letter to Tax Representatives - Block Extension Scheme for
Lodgement of Profits Tax Returns 2007/08
Extended
Due Date for 'D' Code Returns
( August 12, 2008 ) |
|
Departmental
Interpretation and Practice Notes No.44 (Revised)
The Second Protocol to the Arrangement
for the Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to Taxes on Income between the
Mainland and Hong Kong ("the Second Protocol") has
become effective on 11 June 2008.
The Departmental Interpretation
and Practice Notes No.44 (revised) [Chinese version] was issued
on 8 August 2008 in order to reflect and explain the effect
of the amendments specified in the Second Protocol. The English
version would be issued as soon as possible.
( August 11, 2008 ) |
|