Taxation

1. Salaries Tax

2. Profits Tax

3. Property Tax

4. Personal Assessment (may provide more tax relief in some cases)

5. Taxation Arrangement between China and Hong Kong (to avoid double taxation)

6. Stamp Duty

7. Estate Duty

8. Objection and Appeal against Tax Assessment

9. Advance Rulings (to obtain early decisions on uncertain tax matters)

Remarks

The information provided under this topic only covers some general issues and general legal principles concerning taxation. It is intended for your reference only. If you want to know more about how to fill in a specific tax return or how to submit supporting documents, please:

• telephone the Enquiry Service Centre of the Inland Revenue Department ("IRD") at 187 8088;
• visit the Enquiry Service Centre of IRD at Revenue Tower, 1/F, 5 Gloucester Road, Wan Chai, Hong Kong;
• e-mail the IRD at taxinfo@ird.gov.hk ; or
• visit the IRD's website at http://www.ird.gov.hk

Updated on 25 May 2007