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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 ...
The Inland Revenue Ordinance is one of Hong Kong's Ordinances. It regulates the inland revenue of Hong Kong. Most commonly used sections. Interpretation. IRO Section ...
Taxes are collected through the Inland Revenue Department (IRD). Since the Common Law System is applied in Hong Kong, judgements by the Courts and Boards of Review in tax law cases are used to assist the interpretation of taxation rules and concepts. Furthermore, the Inland Revenue Department issues Departmental Interpretation and Practice ...
School's name Founded year Address Website/ Note Ba Dinh District; Phan Dinh Phung High School 10/3/1973 67 Cua Bac Street, Quan Thanh Ward, Ba Dinh District
Inland Revenue Department; Insurance Authority; Official Receiver's Office; Rating and Valuation Department; The Treasury; Housing Bureau Housing Department; Innovation, Technology and Industry Bureau: Innovation and Technology Commission; Office of the Government Chief Information Officer; Efficiency Office; Transport and Logistics Bureau ...
The Ministry of Industry and Trade (MOIT, Vietnamese: Bộ Công thương) is the government ministry in Vietnam responsible for the advancement, promotion, governance, regulation, management and growth of industry and trade.
To argue whether profits arising in or derived from Hong Kong, case law judgments are often referred. The fundamental source rule was laid down by the landmark case The Commissioner of Inland Revenue ("CIR") v. Hang Seng Bank Ltd Co. (1991) 1 AC 306. Lord Bridge of Harwich of Privy Council held that the source of profits is a question of fact ...
Salaries tax. Salaries tax is a type of income tax that is levied in Hong Kong, chargeable on income from any office, employment and pension for a year of assessment arising in or derived from the territory.