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  2. Inland Revenue Ordinance - Wikipedia

    en.wikipedia.org/wiki/Inland_Revenue_Ordinance

    IRO Section.20A Consignment Tax. IRO Section.22 Assessment of partnerships. IRO Section.24 Clubs, trade associations, etc. IRO Section.25 Deduction of property tax from profits tax. Any person's HK property tax payable can be set off by the same HK profit tax payable. IRO Section.26A Exclusion of certain profits from tax

  3. Taxation in Hong Kong - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Hong_Kong

    The wages and incomes received from employment are subjected to tax. Income tax rate in Hong Kong is 2% when net taxable income is from 1 to 50,000 Hong Kong dollars, 6% when net taxable income is between 50,001 and 100,000 Hong Kong dollars, 10% when net taxable income is between 100,001 and 150,000 Hong Kong dollars and 14% when net taxable ...

  4. Inland Revenue Department (Hong Kong) - Wikipedia

    en.wikipedia.org/wiki/Inland_Revenue_Department...

    The IRD is responsible for the administration of the following Hong Kong ordinances on taxes and duties and the related rules and regulations: Betting Duty Ordinance Cap.108; Business Registration Ordinance Cap.310; Estate Duty Ordinance Cap.111; Hotel Accommodation Tax Ordinance Cap.348; Inland Revenue Ordinance Cap.112; Stamp Duty Ordinance ...

  5. Law of Hong Kong - Wikipedia

    en.wikipedia.org/wiki/Law_of_Hong_Kong

    The Hong Kong Basic Law, which is a law passed by the Chinese National People's Congress, came into effect in 1997, becoming the constitutional document in Hong Kong. [4] The law was passed in accordance with Article 31 of the Chinese Constitution, which authorized the establishment of Special Administrative Regions. The Basic Law sets out the ...

  6. List of Hong Kong legislation - Wikipedia

    en.wikipedia.org/wiki/List_of_Hong_Kong_legislation

    The following is a list of legislation passed by the Legislative Council of Hong Kong. Some have been repealed and replaced with updated laws. In total there are 1181 ordinances in effect and an assortment of subsidiary legislation associated with them. Legislative enactments of Hong Kong are called Ordinances.

  7. List of statutes of China - Wikipedia

    en.wikipedia.org/wiki/List_of_statutes_of_China

    The Basic Law of the Hong Kong Special Administrative Region ... Individual Income Tax Law: 1993, 1999, 2005, 2007(1), 2007(2), 2011, 2018 ... library of laws and ...

  8. International taxation - Wikipedia

    en.wikipedia.org/wiki/International_taxation

    A new income tax law, passed in 1997 and effective 1998, determined residence as the basis for taxation of worldwide income. [168] The Philippines used to tax the foreign income of nonresident citizens at reduced rates of 1 to 3% (income tax rates for residents were 1 to 35% at the time). [169]

  9. Hong Kong Customs and Excise Department - Wikipedia

    en.wikipedia.org/wiki/Hong_Kong_Customs_and...

    The Hong Kong Customs and Excise Department [1] (C&ED; commonly known as the Hong Kong Customs) is the customs service of the Hong Kong Special Administrative Region. The agency was established to protect Hong Kong from smuggling, ensure the collection of duties on taxable goods, detect and prevent drug trafficking and abuse, safeguard ...