L10 Web Stats Reporter 3.15
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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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5. My husband and I jointly own a flat and a parking space. The flat is let for rental income and the parking space is used for parking our own car. The Property Tax Return shows the location of property as consisting of both the flat and the parking space. How should we report this situation in the Tax Return?

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When a flat and a parking space constitute a single unit of property and it is partly let, the owner should put a “ ” in the box against “Yes” in the top portion of Part 4 and report the rental income of the flat in Part 4.2 of the Return.