Inland Revenue Ordinance

Tony Chan claims he never got tax demand

To allow self-styled fung shui master Tony Chan Chun-chuen extra time to file objection against a HK$330 million tax claim would open the tax system to abuse, a lawyer for the government said yesterday.

Thursday, 26 May, 2011, 12:00am

Tax evader jailed for claiming his parents were still alive

A man has been sentenced to two months in jail for evading salaries tax of nearly HK$80,000 by claiming allowances for his dead parents.

4 Jun 2008 - 12:00am

Tax body calls for widespread reform

Hong Kong's tax system is an antiquated beast ill-suited to the realities of the modern economy and poorly equipped to help deal with some of the city's more pressing issues, the Taxation Institute said yesterday.

23 Feb 2005 - 12:00am

Company fined for breaching Inland Revenue Ordinance

Updated at 5.50pm: A technology-development company was fined $5,000 for failing to notify the Commissioner of Inland Revenue (CIR) about an employee's cessation of employment.

The company pleaded guilty to the charge in the Eastern Magistrates' Court on Wednesday, a government spokesman said.

26 Jan 2005 - 12:00am

Tax loss potential sparks tightening with tougher bill

A proposed overhaul of the law relating to duty on trademark royalties will deplete profits tax revenue by up to HK$200 million a year.

Tax chiefs have been forced to overhaul the Inland Revenue Ordinance in the wake of a landmark court ruling which threw out the right to levy duty on trademark royalties earned from goods sold outside the SAR.

5 Oct 2000 - 12:00am

E-commerce damages tax laws

Tax laws will have to be rewritten from top to bottom if Hong Kong's revenues are to survive the arrival of the Internet, a local tax expert argues.

'The Inland Revenue Ordinance, being 50 years old, is very antiquated,' the tax director at accountancy firm Horwath Hong Kong Group, Deborah Annells, said.

27 Feb 2000 - 12:00am

Present provisions of tax ordinance adequate

I refer to the letter from 'Name And Address Supplied' headlined, 'Review outdated tax policy' (South China Morning Post, July 9).

The situation referred to by your reader is concerned with the question of whether or not a housing allowance paid by the employer is salary or a refund of rent given to the employee.

26 Jul 1999 - 12:00am

Salaries of doctors 'not given'

The Inland Revenue Department has denied giving information on salaries to a consultant reported to have found that Hong Kong doctors are the highest paid in the world.

The department's information officer, Louisa Kwok Chan Wai-ping, said yesterday that providing such information would be illegal and she did not know where the figures came from.

8 Jan 1999 - 12:00am

Bid to remove double burden

Foreign governments are being targeted for talks on double taxation relief.

The Government has agreed with Beijing that Hong Kong shipping and airline companies will not be taxed in both the mainland and Hong Kong.

19 Feb 1998 - 12:00am

Stiff fines on cards for lax bookkeeping

THE Inland Revenue Department has warned firms that they could be fined up to $100,000 if they do not keep proper business records.

Under newly amended tax legislation that came into effect on June 30, companies have been given clearer guidelines on their obligations under Section 51C of the Inland Revenue Ordinance.

3 Nov 1995 - 12:00am

Tax ordinance is so unfair

IN seeking to justify service companies as a way of putting people on a level playing field for tax purposes, Mr Robert L. Wilson quite rightly points up the different tax treatment of employed and self-employed people (South China Morning Post, January 2). But he seems to think that it is the self-employed who always suffer.

6 Jan 1995 - 12:00am

Wisdom of decision questionable

I WISH to respond to the case of Dr Patrick Shiu Kin-ying as reported in the South China Morning Post, on December 7.

This matter has raised very serious implications about the protection of personal privacy in Hong Kong.

9 Dec 1994 - 12:00am

Increase urged in tax fines

AN increase in the fine for people failing to hand in tax returns should be considered, Mr Jenney said.

The $5,000 fine stipulated in Section 80 of the Inland Revenue Ordinance had not been revised since December 1984, he said.

As at June this year, the average court fines ranged from $1,000 to $1,700 for defaulters on tax returns.

17 Nov 1994 - 12:00am

Concessions hallmarks of election package

THE fact that Governor Mr Chris Patten is having some difficulty in convincing his Chinese counterparts of the merits of his proposals for greater democracy does not seem to have prevented the Financial Secretary from giving us an election budget.

4 Mar 1993 - 12:00am