L10 Web Stats Reporter 3.15
Topics



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Salaries Tax
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Profits Tax
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Property Tax
Personal Assessment (for more tax relief)
Arrangement between China and Hong Kong (to avoid double taxation)
Stamp Duty
Estate Duty
Objection and Appeal against Tax Assessments
Advance Rulings (to obtain early decisions on uncertain tax matters)
Obligations of taxpayers and employers to furnish information under the Inland Revenue Ordinance
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1. How is the advance ruling procedure different from an objection against a tax assessment?

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An objection can only be lodged after a taxpayer has submitted the tax return AND received the relevant tax assessment from the Inland Revenue Department.

An application to the IRD for advance ruling must be made before the submission deadline of the relevant tax return .