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发文标题：	税务条例
发文文号：	1947年第20号
发文部门：	香港
发文时间：	1947-5-3
实施时间：	1947-5-3
法规类型：	香港税法
所属行业：	所有行业
所属区域：	香港
阅读人次：	8036
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发文内容：

　　第112章　详题
　　本条例旨在对物业、入息及利润征收税项。
　　(由1969年第26号第2条修订；由1989年第17号第2条修订)
　　[1947年5月3日]
　　(本为1947年第20号(第112章，1950年版))
　　第112章第1条　简称
　　第Ⅰ部
　　导言
　　本条例可引称为《税务条例》。
　　第112章第2条　释义
　　(1) 在本条例中，除文意另有所指外─
　　“人”、“人士”(person) 包括法团、合伙、不论是否已成为法团的受托人，或团体； (由1971年第2号第2条修订；由1981年第30号第2条修订)
　　“丈夫”(husband) 指已婚男士，而其婚姻是本条所指的婚姻者； (由1989年第43号第2条增补)
　　“内河航限”(river trade limits) 的涵义，与《商船条例》(第281章)中该词的涵义相同； (由1992年第47号第2条增补)
　　“代理人”(agent) 就非居住于香港的人士而言，或合伙中如有任何合伙人属非居住于香港的人士，则就该合伙而言，包括─
　　(a) 该人士或该合伙在香港的代理人、受权人、代理商、接管人或经理人；及
　　(b) 任何在香港的人，而他替该人士或该合伙收取于香港产生或得自香港的利润或入息者；“自愿性供款”(voluntary contributions) 就任何强制性公积金计划而言，指按照《强制性公积金计划条例》(第485章)第11条支付予该计划的自愿性供款； (由1998年第4号第6条增补)
　　“任何课税年度的上一年”(year preceding a year of assessment) 指截至紧接该课税年度开始前的3月31日为止的12个月期间；
　　“有限责任合伙”(limited partnership) 的涵义，与《有限责任合伙条例》(第37章)第3条中该词的涵义相同； (由1992年第47号第2条增补)
　　“有条件售卖协议”(conditional sale agreement) 指售卖货品的协议，而根据该协议，货品的买价或部分买价可以分期付款方式支付，而货品的产权则留归卖方(即使买方管有该货品)，直至该协议所指明的分期付款或其他方面的条件获得履行为止； (由1998年第32号第3条增补)
　　“安排”(arrangement) 包括─
　　(a) 任何协议、安排、谅解、许诺或承诺，不论是明示或隐含的，亦不论是否可藉法律程序予以强制执行或是否意图可藉法律程序予以强制执行的；及
　　(b) 任何计划、方案、建议、行动或行动过程或行为过程； (由1998年第32号第3条增补)“存款”(deposit) 指《银行业条例》(第155章)第2(1)条所界定的存款； (由1982年第29号第2条增补。由1986年第27号第137条修订)
　　“存款证”(certificate of deposit) 指存放在发证人或其他人处而与金钱(不论属何货币)有关的文件，而该文件承认有将一笔指定数额的款项(不论是否连同利息)付给持证人或文件上的指定人的义务，亦不论该文件有无背书，均可凭该文件的交付将收取该笔款项(不论是否连同利息)的权利转让；任何该等文件如凭借《银行业条例》(第155章)第137B条“订明的票据”(prescribed instrument) 定义中(a)段而属订明的票据者，则“存款证”包括该定义中(b)段就该文件而提述的任何权利或权益； (由1981年第30号第2条增补。由1993年第94号第36条修订)
　　“行业”、“生意”(trade) 包括每一行业及制造业，亦包括属生意性质的所有投机活动及项目；
　　“局长”(Commissioner) 指根据本条例获委任的税务局局长； (由1969年第26号第3条代替)
　　“助理局长”(assistant commissioner) 指根据本条例获委任的税务局助理局长；
　　“妻子”(wife) 指已婚妇女，而其婚姻是本条所指的婚姻者； (由1989年第43号第2条代替)
　　“于香港产生或得自香港的利润”(profits arising in or derived from Hong Kong) 就第IV部而言，在不限制该词涵义的原则下，包括从在香港交易的业务所得的一切利润，不论该交易是直接进行或是经由代理人进行；
　　“受托人”(trustee) 包括任何受托人、监护人、保佐人、经理人，或代任何人支配、控制或管理财产的其他人，但不包括遗嘱执行人；
　　“法团”(corporation) 指根据香港或其他地方任何有效的成文法则或成立章程而成立为法团或注册的任何公司，但不包括合作社或职工会； (由1971年第2号第2条修订)
　　“首合伙人”(precedent partner) 指居于香港的积极参与的合伙人中─
　　(a) 在合伙协议内名列首位的合伙人；或
　　(b) 在无协议的情形下，其姓名或简称是在该合伙的通常名称中单独指明或列在其他合伙人之前的合伙人；或
　　(c) 在就合伙人姓名而作的任何法定陈述中名列首位的合伙人；“指明的格式”(specified form) 指根据第86条指明的表格或格式； (由2003年第5号第2条增补)
　　“按揭”(mortgage) 指以按揭方式或衡平法上的按揭方式作出的抵押，以保证支付任何须支付的确定数额款项，不论该款项是否当时已预付或已贷出、是否原已到期而尚欠或是否须缴付而容许其未缴付，或用以保证偿还以后获贷出、预付或支付的款项，或用以保证偿还在往来帐户上可能到期的款项，连同或不连同(视属何情况而定)其他已预付或已到期的任何款项，且包括─
　　(a) 以任何物业的按揭或再进行押记方式作出的有条件交出物业，或以对任何物业有影响的按揭或再进行押记方式作出的有条件交出物业；及
　　(b) 以出售或以其他方式转换为金钱的任何受托物业的转易，而该项转易的用意只是作为一项抵押，在该物业出售或以其他方式作产权处置前，可根据明文规定或其他规定予以赎回；及
　　(c) 使任何物业的转易、转让或产权处置无效或可予赎回的文书，或对该物业的转易、转让或产权处置作出解释或作出规限的文书，而该物业的转易、转让或产权处置，表面上虽属绝对的，但用意只是作为一项抵押；及
　　(d) 任何关于业权契据存放的文书，或构成或证明任何物业的业权的文书，或对任何物业设立押记的文书；及
　　(e) 衡平法上的拥有人就其衡平法上的权利作出的按揭；及
　　(f) 要求法院登录判决的委托书； (由1979年第79号第2条代替) [比照 1891 c. 39 s. 86 U.K.]“租约”(lease) 就任何机械或工业装置而言，包括─
　　(a) 任何安排，而根据该安排，使用该机械或工业装置权利，由该机械或工业装置的拥有人给予另一人；及
　　(b) 任何安排，而根据该安排，直接或间接由(a)段所提述的权利派生的使用该机械或工业装置的权利，由一人给予另一人，但不包括任何租购协议或有条件售卖协议，除非局长认为可合理预期根据该协议而有的购买货品的权利或获取货品产权的权利不会被行使； (由1998年第32号第3条增补)“租购协议”(hire-purchase agreement) 指任何委托保管货品的协议，而根据该协议，受寄人可购买该货品，或该货品的产权将会或可能转移给该受寄人； (由1998年第32号第3条增补)
　　“配偶”(spouse) 指丈夫或妻子； (由1989年第43号第2条增补)
　　“财务机构”(financial institution) 指─
　　(a) 任何《银行业条例》(第155章)第2条所指的认可机构；
　　(b) 认可机构的任何相联法团，而该相联法团如非已凭借《银行业条例》(第155章)第3(2)(a)或(b)或(c)条获豁免，则有法律责任根据该条例获认可为接受存款公司或有限制牌照银行； (由1986年第27号第137条代替。由1990年第3号第55条修订；由1995年第49号第53条修订)“通行密码”(password) 指由任何人挑选并获局长批准在局长指定的系统中使用、目的是在该人就根据本条例规定须提交的任何报税表而与局长通讯时认证该人身分的字母、字样、数目字或其他符号的任何组合； (由2003年第5号第2条增补)
　　“副局长”(deputy commissioner) 指根据本条例获委任的税务局副局长；
　　“强制性公积金计划”(mandatory provident fund scheme) 指根据《强制性公积金计划条例》(第485章)注册的公积金计划； (由1998年第4号第6条增补)
　　“强制性供款”(mandatory contributions) 就任何强制性公积金计划而言，指按照《强制性公积金计划条例》(第485章)支付予该计划的强制性供款； (由1998年第4号第6条增补)
　　“婚姻”(marriage) 指─
　　(a) 香港法律承认的任何婚姻；或
　　(b) 在香港以外任何地方由两个有行为能力结婚的人按照当地法律而缔结的婚姻，不论该婚姻是否获香港法律承认，但如该婚姻有潜在可能并且实际上是多配偶制婚姻，则“婚姻”一词不包括一名男子与其正妻以外的其他妻子之间的婚姻；而“结婚”(married) 一词须据此解释； (由1989年第43号第2条增补)“接管人”(receiver) 包括任何接管人或清盘人，以及任何承让人、受托人，或因任何人无力偿债或破产而管有或控制该人物业的人；
　　“税”、“税款”、“税项”(tax) 除在施行第XII及XIII部时另有所指外，指本条例所施加的任何税项(包括根据第XA部征收的暂缴薪俸税、根据第XB部征收的暂缴利得税以及根据第XC部征收的暂缴物业税)，但不包括补加税；而就第XII及XIII部而言，“税”、“税款”、“税项”(tax) 一词包括补加税； (由1969年第26号第3条代替。由1973年第8号第2条修订；由1975年第7号第2条修订；由1983年第8号第2条修订)
　　“税务督察”(inspector) 指根据本条例获委任的税务督察； (由1955年第36号第3条增补)
　　“无行为能力的人”(incapacitated person) 指任何未成年人、精神病人、白痴或精神不健全的人；
　　“评税主任”(assessor) 指根据本条例获委任的评税主任；
　　“评税基期”(basis period) 就任何课税年度而言，指该年度内最终须纳税的入息或利润的计算期间； (由1955年第36号第3条修订)
　　“报税表”(return) 包括根据第51AA条提交的任何报税表，不论该报税表是以何种方式提交； (由2003年第5号第2条增补)
　　“港币”(Hong Kong currency) 指香港的法定货币； (由1982年第29号第2条增补)
　　“该人的或其配偶的父或母”(parent or parent of his or her spouse) 就任何人而言─
　　(a) 指一名父亲或母亲，而该人或其配偶是该名父亲或母亲的婚姻关系下的子女；
　　(b) 指该人或其配偶的生父或生母；
　　(c) 指领养该人或其配偶的父亲或母亲；
　　(d) 指该人或其配偶的继父或继母；或
　　(e) 如该人的配偶已去世，则指若非该配偶已去世便会因(a)至(d)段的任何条文而是该人的配偶的父亲或母亲的人； (由1998年第31号第3条增补)“该人的或其配偶的祖父母或外祖父母”(grandparent or grandparent of his or her spouse) 就任何人而言─
　　(a) 指该人或其配偶的一名亲生祖父母或亲生外祖父母；
　　(b) 指该人或其配偶的一名领养祖父母或领养外祖父母(不论是该人或其配偶的亲生父母的、领养父母的或继父母的领养父母，或是该人或其配偶的领养父母的亲生父母)；
　　(c) 指该人或其配偶的一名继祖父母或继外祖父母(不论是该人或其配偶的亲生父母的、领养父母的或继父母的继父母，或是该人或其配偶的继父母的亲生父母)；或
　　(d) 如该人的配偶已去世，则指若非该配偶已去世便会因(a)至(c)段的任何条文而是该人的配偶的祖父母或外祖父母的人； (由1998年第31号第3条增补)“电子纪录”(electronic record) 的涵义，与《电子交易条例》(第553章)第2(1)条中该词的涵义相同； (由2003年第5号第2条增补)
　　“电话报税系统”(telefiling system) 指令任何人能够藉使用电话而向局长提交某些报税表或资料的系统； (由2003年第5号第2条增补)
　　“业务”(business) 包括农业经营、家禽饲养及猪只饲养、任何法团将任何处所或其部分出租或分租给任何人，及任何其他人将其根据租契或租赁(但不包括政府租契或政府租约)而持有的任何处所或其部分分租； (由1965年第35号第2条代替。由1996年第19号第15条修订)
　　“债权证”(debenture) 指《公司条例》(第32章)第2(1)条所界定的债权证；
　　“认可退休计划”(recognized retirement scheme) 指─
　　(a) 认可职业退休计划；或
　　(b) 强制性公积金计划； (由1998年第31号第3条增补)“认可慈善捐款”(approved charitable donation) 指捐赠给根据第88条获豁免缴税的属公共性质的慈善机构或慈善信托作慈善用途的款项，或指捐赠给政府作慈善用途的款项； (由1971年第13号第2条代替。由1975年第76号第2条修订；由1981年第74号第4条修订；由1990年第30号第2条修订；由1999年第78号第7条修订；由2004年第12号第3条修订)
　　“认可职业退休计划”(recognized occupational retirement scheme) 指任何有以下情况的职业退休计划─
　　(a) 该计划在《1993年税务(修订)(第5号)条例》(Inland Revenue (Amendment) (No.5) Ordinance 1993) (1993年第76号)第2条的生效日期*前是局长根据第87A条批准的退休计划，而该项批准其后并未撤回；
　　(b) 该计划当其时是根据《职业退休计划条例》(第426章)第18条注册的；
　　(c) 已就该计划根据《职业退休计划条例》(第426章)第7(1)条发出豁免证明书，而该证明书并未撤回；
　　(d) 该计划由一名雇主营办，而该雇主是─
　　(i) 香港以外任何国家或领土的政府；或
　　(ii) 该政府的或由该政府指定的任何代理机构或企业，而该机构或企业并非以牟利为营办目的者；或 (由1996年第19号第3条修订)(e) 该计划载于《强制性公积金计划条例》(第485章)以外的任何条例内或以其他方式由《强制性公积金计划条例》(第485章)以外的任何条例设立； (由1993年第76号第2条增补。由1998年第4号第6条修订)“认可证书”(recognized certificate) 的涵义，与《电子交易条例》(第553章)第2(1)条中该词的涵义相同； (由2003年第5号第2条增补)
　　“团体”(body of persons) 指任何政治团体、法人团体或学术团体，亦指任何不论是否已成立为法团的公司、联谊会、团契及社团； (由1955年第36号第3条增补)
　　“课税年度”(year of assessment) 指任何一年自4月1日起计的12个月期间； (由1950年第30号附表代替)
　　“标准税率”(standard rate) 指附表1内指明的税率； (由1950年第30号附表增补)
　　“数码签署”(digital signature) 的涵义，与《电子交易条例》(第553章)第2(1)条中该词的涵义相同； (由2003年第5号第2条增补)
　　“卖据”(bill of sale) 指根据《卖据条例》(第20章)可予登记的卖据；
　　“拥有人”(owner) 就土地或建筑物或土地连建筑物而言，包括直接从政府名下持有的人、实益拥有人、终身租客、按揭人、管有承按人、拥有相逆土地业权并就该土地上的建筑物或其他构筑物收取租金的人、向根据《合作社条例》(第33章)注册的合作社为购买上述项目而供款的人，以及持有土地或建筑物或土地连建筑物但须缴地租或其他年费的人；并包括拥有人的遗产的遗嘱执行人； (由1969年第26号第3条增补。由1983年第8号第2条修订；由1993年第52号第2条修订)
　　“积极参与的合伙人”(active partner) 就任何合伙而言，指积极参与该合伙行业或业务的控制、管理或经营的合伙人；
　　“遗嘱执行人”(executor) 指任何遗嘱执行人、遗产管理人或管理死者遗产的其他人，并包括根据信托创立人最后遗嘱所设立的信托而行事的受托人；
　　“获授权代表”(authorized representative) 指获任何人以书面授权，为本条例的施行而代其行事的人； (由1975年第7号第2条代替)
　　“应评税入息”(assessable income) 指任何人在任何课税年度内，按照第11B、11C及11D条而确定的应评税入息；而“应评税入息实额”(net assessable income) 指按照第12条作出调整后的应评税入息； (由1983年第71号第2条代替)
　　“应评税利润”(assessable profits) 指任何人在任何课税年度评税基期内的应课税利润，而该利润则是按照第IV部条文计算的； (由1964年第28号第2条代替)
　　“应课税入息实额”(net chargeable income) 指按照第12B条计算后所得的应课税入息实额； (由1983年第71号第2条增补)
　　“职业退休计划”(occupational retirement scheme) 具有《职业退休计划条例》(第426章)第2(1)条给予该词的涵义。 (由1993年第76号第2条增补)
　　(由1955年第36号第3条修订；由1958年第9号第2条修订；由1969年第26号第3条修订；由1986年第7号第12条修订；由1993年第76号第2条修订；由1999年第12号第3条修订)(2) 就第(1)款中“财务机构”(financial institution) 的定义而言─
　　“相联法团”(associated corporation) 在与任何认可机构有关时，指─
　　(a) 受该机构控制的任何法团；
　　(b) 控制该机构的任何法团；或
　　(c) 受控制该机构的同一人所控制的任何法团； (由1995年第49号第53条代替)“控制”(control) 在与任何法团有关时，指一个人藉以下而确保该法团的事务按照其本人意愿办理的权力─
　　(a) 藉着持有该法团或任何其他法团的股份、或持有与该法团或任何其他法团有关的股份，或藉着拥有该法团或任何其他法团的投票权、或拥有与该法团或任何其他法团有关的投票权；或
　　(b) 凭借规管该法团或任何其他法团的组织章程细则或其他文件所授予的权力。
　　(由1978年第73号第2条增补)(2A) 就第(1)款中“认可职业退休计划”(recognized occupational retirement scheme) 的定义而言─
　　(a) 当其时根据《职业退休计划条例》(第426章)第18条注册的任何计划，一经注册，即自以下日期起视为认可职业退休计划─
　　(i) 该项注册的申请日期；或
　　(ii) 该计划的条款的生效日期，
　　两者以较早的为准；及(b) 如已就有关计划根据《职业退休计划条例》(第426章)第7(1)条发出豁免证明书，而该证明书并未撤回，则该证明书一经发出，即自以下日期起视为认可职业退休计划─
　　(i) 该证明书的申请日期；或
　　(ii) 该计划的条款的生效日期，
　　两者以较早的为准∶但如该日期早于《职业退休计划条例》(第426章)的首个生效日期，则该计划须自该生效日期起视为认可职业退休计划。 (由1993年第76号第2条增补)
　　(3) 为施行本条例，丈夫与妻子在以下情形分开居住，则须被当作分开居住─
　　(a) 根据香港或香港以外地方的一个具管辖权的法院的判令或命令而分开居住；
　　(b) 根据一份妥为签立的分居契据或任何具有相类似效力的文书而分开居住；或
　　(c) 在局长认为很可能是永久分居的情况下分开居住。 (由1989年第43号第2条增补)(4) 现在是或曾经是强制性公积金计划的成员的人是否属本条例所指的已永久性地离开香港此一问题，须参照根据《强制性公积金计划条例》(第485章)订立而现正有效的规例而决定。 (由1998年第4号第6条增补)
　　(5) 在本条例中，提述签署根据本条例规定须提交的任何报税表此一作为，包括提述为认证或承认该报税表的目的而将─
　　(a) 数码签署附贴于该报税表；或 (由2004年第14号第29条修订)
　　(b) 通行密码包括在该报税表内。 (由2003年第5号第2条增补)(6) 为施行第(5)(a)款，数码签署须─
　　(a) 获认可证书证明；
　　(b) 在该证书的有效期内产生；及
　　(c) 按照该证书的条款使用。 (由2004年第14号第29条增补)(7) 如某数码签署根据《电子交易条例》(第553章)第2(2)条视作获某认可证书证明，则为施行第(6)(a)款，该数码签署视作获该证书证明。 (由2004年第14号第29条增补)
　　(8) 在第(6)(b)款中，“在该证书的有效期内”(within the validity of that certificate) 具有《电子交易条例》(第553章)第6(2)条给予该词的涵义。 (由2004年第14号第29条增补)
　　___________________________________________________________________________
　　注：
　　* 生效日期∶1993年11月19日。
　　第112章第3条　税务委员会的设立。行政长官委任局长及其他人员的权力
　　附注：
　　具追溯力的修订─见1999年第12号第3条
　　(1)(a)现设立税务委员会，由财政司司长及4名获行政长官委任的委员组成，该4名委员中不得有超过一名受雇于政府的人员。获如此委任的委员，须任职至其辞职或至行政长官将其免任时为止。 (由1997年第362号法律公告修订；由1999年第12号第3条修订)
　　(aa) 税务委员会须有秘书1名，由副局长出任。 (由1983年第8号第3条增补)
　　(b)税务委员会召开会议处理事务时的法定人数为3名税务委员会委员；而当财政司司长出席会议时，须由其出任主席。 (由1997年第362号法律公告修订)
　　(c)提交税务委员会处理的一切事宜，须以投票所得的多数票决定，而在投票票数相等时，主席或主持会议的委员有权作第二次投票或投决定票。
　　(d)税务委员会可无须召开会议而藉传阅文件方式处理其任何事务；经多数委员签署的任何决议，其效力及作用须犹如该决议是在会议上由签署该决议的委员投票通过一样。 (由1983年第8号第3条增补)(2)为施行本条例，行政长官可委任局长一名，以及副局长、助理局长、评税主任及税务督察多名。 (由1955年第36号第4条修订；由1995年第48号第3条修订；由1999年第12号第3条修订)
　　(3)助理局长根据本条例行使局长的任何权力或执行局长的任何职责或职能，须为所有目的而被当作是获授权行使该权力或执行该职责或职能，直至相反证明成立为止。
　　(4)本条例授予评税主任的一切权力，可由助理局长行使。
　　第112章第3A条　行使权力及执行职责
　　(1)凡根据本条例授予局长任何权力或委予局长任何职责，只要并非订定该权力须由局长亲自行使或该职责须由局长亲自执行，则可由副局长或助理局长行使或执行。
　　(2)除非本条例任何条文订定，某项权力须由局长亲自行使或某项职责须由局长亲自执行，否则局长可以书面授权任何公职人员在局长认为适当的规限下，行使本条例授予局长的任何权力或执行本条例委予局长的任何职责。
　　(由1969年第26号第4条增补)
　　第112章第4条　公事保密
　　附注：
　　具追溯力的修订─见1999年第12号第3条
　　(1)根据本条例获委任的任何人，或现正受雇或曾受雇执行或协助任何人执行本条例规定的人，除在根据本条例执行其职责时外，对其在根据本条例执行其职责时可能获悉与任何人的事务有关的一切事宜，均须保密及协助保密，且不得将该等事宜传达予任何人，除非是与该等事宜有关的人或其遗嘱执行人、或该人或该遗嘱执行人的获授权代表，亦不得容受或准许任何人接触由局长管有、保管或控制的任何纪录。 (由1958年第9号第3条修订；由1997年第362号法律公告修订)
　　(2)根据本条例获委任或受雇执行本条例规定的任何人，在根据本条例行事前，须在一名监誓员面前作出及签署保密誓言，该保密誓言的格式则由税务委员会指明。 (由1969年第39号第2条修订；由1997年第47号第10条修订)
　　(3)根据本条例获委任或受雇执行本条例规定的任何人，不得被要求在任何法庭出示任何报税表、文件或评税单，或向任何法庭泄露或传达其在根据本条例执行职责时所察觉的任何事宜或事物，但如为执行本条例的规定而有此需要，则属例外。
　　(4)即使本条另有规定，局长或获局长为此目的而授权的任何税务局人员，均可将其获悉的任何事宜，包括任何人向其提交的与本条例有关的任何报税表、帐目或其他文件的文本，传达予─
　　(a)差饷物业估价署署长、印花税署署长或遗产税署署长，或 (由1948年第20号第4条修订)
　　(b)(由1999年第12号第3条废除)
　　(c)律政司司长或获律政司司长授权的任何公职人员，以根据第68(5)条对于向税务上诉委员会提出的上诉作出报导，或 (由1971年第2号第3条增补。由1992年第79号第10条修订；由1997年第362号法律公告修订)
　　(d)根据《商业登记条例》(第310章)获委任或受雇执行该条例规定的任何人，而所传达的资料是关于依据该条例第8(1)或(2)条须由呈交该等报税表、帐目或其他文件的人向局长作出通知的事宜者。 (由1992年第79号第10条增补)(5)即使本条另有规定，局长可准许审计署署长或获审计署署长为此目的妥为授权的该署人员，接触其执行职责时所需的任何纪录或文件。就第(2)款而言，审计署署长或获上述授权的任何人员，须被当作是受雇执行本条例规定的人。 (由1997年第362号法律公告修订)
　　(6)即使本条另有规定，局长如认为根据第71(1)条被当作拖欠的任何税款当其时已无法追讨，则可将被征收该税款的人的姓名及资料连同拖欠税款的详情传达予财政司司长。 (由1958年第9号第3条增补。由1997年第362号法律公告修订)
　　(由1958年第9号第3条修订)
　　第112章第5条　物业税的征收
　　附注：
　　具追溯力的适应化修订─见1999年第12号第3条
　　第Ⅱ部
　　物业税
　　(1)除本条例另有规定外，须向每个拥有座落在香港任何地区的土地或建筑物或土地连建筑物的拥有人，征收每个课税年度的物业税，物业税须按该土地或建筑物或土地连建筑物的应评税净值，以标准税率计算。 (由1975年第76号第3条修订；由1983年第8号第4条修订；由1986年第7号第12条修订)
　　但─
　　(a)(由1975年第76号第3条废除)
　　(b)如有关土地的拥有人并非该土地上建筑物的拥有人，则该土地及建筑物须分开评税；
　　(c)(由1969年第26号第5条废除)
　　(d)(由1975年第76号第3条废除)
　　(e)(由1993年第56号第2条废除)
　　(由1955年第36号第6条代替)(1A)在第(1)款中，“应评税净值”(net assessable value) 指土地或建筑物或土地连建筑物按照第5B条获确定的应评税值而减去以下款额─
　　(a)(由1993年第56号第2条废除)
　　(b)(i)凡拥有人同意缴付该土地或建筑物或土地连建筑物的差饷者，则减去该拥有人已缴付的差饷；及
　　(ii)按扣除第(i)节所指差饷后的应评税值减去20%作为修葺及支出方面的免税额。 (由1975年第76号第3条增补。由1983年第8号第4条修订；由1993年第56号第2条修订)(1B)第(1A)款所指明的免税额百分率可由立法会藉决议修订。 (由1975年第76号第3条增补。由1999年第12号第3条修订)
　　(2)(a)即使第(1)款另有规定，任何法团如在香港经营任何行业、专业或业务，并根据第25条有权获抵销物业税，而该物业税如非根据本款获豁免即须由该法团缴付者，则该法团在向局长提出书面申请并作出令局长信纳的事实证明后，有权获豁免其所拥有的土地或建筑物或土地连建筑物在任何课税年度的物业税；而且，如根据每个课税年度的情况该物业均有资格获豁免该年度的物业税，则该物业须获豁免及保持获豁免该课税年度的物业税。　(由1986年第7号第12条修订；由1993年第56号第2条修订)
　　(b)(由1993年第56号第2条废除)
　　(c)任何法团如根据本款获豁免任何土地或建筑物或土地连建筑物的物业税，则在该物业的拥有权或用途有所改变时，或对此项豁免有影响的任何其他情况有所改变时，须于事后30天内将该项改变以书面通知局长。(由1965年第35号第3条增补)(2A)-(5) (由1993年第56号第2条废除)
　　第112章第5A条　(废除)
　　(由1993年第56号第3条废除)
　　第112章第5B条　在1983年4月1日或其后的应评税值的确定
　　(1)本条适用于1983年4月1日或其后开始的任何课税年度。 (由1993年第56号第4条修订)
　　(2)土地或建筑物或土地连建筑物在每个课税年度的应评税值，须是就有关土地或建筑物或土地连建筑物的使用权而付出的代价，而该代价是指在有关年度内付给拥有人或按拥有人的命令或为拥有人的利益而付出的金钱或金钱等值。
　　(3)任何代价如属就1983年4月1日后开始的一段期间或延展至该日后的一段期间的使用权而须于1983年4月1日开始的课税年度前付出，则为本条的施行，该代价须被当作为在该使用权存在期间或在截至1986年3月31日为止的3年期间内(两者以时间较短的为准)，以相等的每月分期付款方式付出。
　　(4)任何代价如属就某段期间的使用权而付出，而该段期间并非包含在任何一个课税年度内，则为本条的施行，该代价须被当作为在该使用权存在期间或在与该代价有关的使用权存在期间开始时起计的3年期间内(两者以时间较短的为准)，以相等的每月分期付款方式付出。
　　(5)(由1993年第56号第4条废除)
　　(6)在本条中，“代价”(consideration) 包括在提供与该使用权有关连的服务或利益方面须付出的任何代价。
　　(由1983年第8号第6条增补)
　　第112章第6条　(废除)
　　(由1983年第8号第7条废除)
　　第112章第7条　(废除)
　　(由1993年第56号第5条废除)
　　第112章第7A条　释义
　　在本部中─
　　“土地或建筑物或土地连建筑物”(land or buildings or land and buildings)，包括码头、货运码头及其他构筑物；
　　“占用”(occupied) 就任何土地或建筑物或土地连建筑物而言，指该土地或建筑物或土地连建筑物正被人作实益使用； (由1975年第76号第6条代替)
　　“建筑物”(buildings) 包括建筑物的任何部分，但就第5(2)条而言，则不包括在内。 (由1965年第35号第4条代替。由1993年第56号第6条修订)
　　(由1955年第36号第9条增补)
　　第112章第7B条　(废除)
　　(由1993年第56号第7条废除)
　　第112章第7C条　坏帐
　　(1)在根据本部确定任何土地或建筑物或土地连建筑物在1983年4月1日或其后开始的任何课税年度的应评税值时，任何金钱或金钱等值的代价如是就该土地或建筑物或土地连建筑物的使用权而须在或当作须在1983年4月1日或其后付给拥有人，或按拥有人的命令或为拥有人的利益而付出，则在有证明提出令评税主任信纳该代价在该课税年度内已不能追讨后，须将该代价扣除。
　　(2)以前因不能追讨而已予扣除的任何代价，如在任何课税年度被追讨收回，则须被视为是第5B(2)条所述就该土地或建筑物或土地连建筑物的使用权而须付出的代价，并且在该课税年度付给。
　　(3)即使第70条另有规定，如任何人根据第(1)款有权扣除任何代价，而有关的土地或建筑物或土地连建筑物在该课税年度并无应评税值或并无足够的应评税值供扣除根据该款可予扣除的代价，则该代价或其在该年度未能扣除的部分，须在最近期而有关的应评税值又足够的一个课税年度，从该土地或建筑物或土地连建筑物的应评税值中扣除。
　　(由1983年第8号第9条增补)
　　第112章第8条　薪俸税的征收
　　第III部
　　薪俸税
　　(由1955年第36号第10条修订)
　　(1)除本条例另有规定外，每个人在每个课税年度从以下来源所得而于香港产生或得自香港的入息，均须予以征收薪俸税─
　　(a)任何有收益的职位或受雇工作；及
　　(b)任何退休金。(1A) 就本部而言，从任何受雇工作所得而于香港产生或得自香港的入息─
　　(a)在该词句的涵义绝不受限制下以及在符合(b)段的规限下，包括得自在香港由提供服务所得的一切入息，其中包括可归因于该等服务而享有的假期工资； (由1987年第69号第2条修订)
　　(b)不包括以下任何人由提供服务所得的入息─
　　(i)该人并非受雇于政府，或并非受雇为船舶船长或船员或飞机机长或机员；及
　　(ii)该人是在香港以外地方提供与其受雇工作有关的一切服务；及 (由1971年第2号第5条增补。由1987年第69第2条修订)(c)不包括以下任何人在香港以外任何地区由提供服务所得的入息，而─
　　(i)根据该人所提供服务地区的法律，该入息应征收的税项，与根据本条例应征收的薪俸税在性质上大致相同；及
　　(ii)局长信纳该人已在该地区以扣除或其他方式就该入息缴付上述性质的税款。 (由1987年第69号第2条增补)(1B) 就第(1A)款而言，在决定一切服务是否在香港以外地方提供时，任何人如在有关课税年度的评税基期内到访香港总共不超过60天，并在该期间内提供服务，则该人在该期间内所提供的服务，并不计算在内。 (由1971年第2号第5条增补)
　　(2)就第(1)款而言，在计算任何人的入息时，不包括以下各项─
　　(a)(由1997年第130号第2条废除)
　　(b)领事、副领事以及领事馆职员的官职薪酬，而该等人士是其所代表国家的国民或公民者；
　　(c)除第(4)另有规定外，根据以下折算退休金而收取的任何款项─
　　(i)在服务终止、死亡、无行为能力或退休时根据任何认可职业退休计划；
　　(ii)《退休金条例》(第89章)；
　　(iii)《退休金利益条例》(第99章)；或 (由1997年第192号法律公告修订)
　　(iv)《退休金利益(司法人员)条例》(第401章)； (由1993年第76号第3条代替。由1997年第219号法律公告修订)(ca)因任何职位或受雇工作(受雇于政府的工作除外)而提供服务所得的退休金，但只限于其中并非因在香港提供服务而得的部分； (由1971年第2号第5条增补)
　　(cb)在某人退休、死亡、无行为能力或永久性地离开香港时从强制性公积金计划的核准受托人收取的可归因于强制性供款的累算权益的部分； (由1998年第4号第6条代替)
　　(cc)除第(4)及(5)款另有规定外─
　　(i)在退休、死亡、无行为能力或服务终止时从认可职业退休计划中取回的任何款项(并非退休金者)；及
　　(ii)相等于在退休、死亡、无行为能力、服务终止时从任何强制性公积金计划的核准受托人收取的，或按第(9)款的规定被视为已从该等计划的核准受托人收取的，可归因于雇主支付予该计划的自愿性供款的累算权益的部分的款项； (由1998年第4号第6条增补)(d)英联邦成员国政府(香港政府除外)支付给英军成员及在香港永久为该等政府服务的人员在其职位所得的薪酬；
　　(e)发给英军成员的伤残抚恤金；
　　(f)发给英军成员的战时服务酬金；
　　(fa)根据《香港太平洋战争纪念抚恤金条例》(第386章)而付给的香港太平洋战争纪念抚恤金及附加的利益； (由1991年第51号第24条增补)
　　(g)在任何大学、学院、学校或其他相类似的教育机构全日就读的人，从任何奖学金、助学金或其他相类似的教育基金所产生的任何款项； (由1969年第26号第9条代替。由1991年第1号第2条修订)
　　(h)中央人民政府支付给为该政府提供临时服务的人的薪酬，而局长认为该等人是根据中国内地订定的条款在香港服务的，而凭借该等条款，该等人通常在中国内地受雇工作但须接受被派往其他地方服务，或是在中国内地特别受聘前来香港服务的； (由1969年第26号第9条增补；由1998年第23号第2条修订；由1999年第12号第3条修订)
　　(i)任何人从其配偶或前任配偶处定期领取的属生活费或赡养费性质的款项； (由1965年第35号第5条增补。由1991年第19号第2条修订)
　　(j)任何人作为船舶的船长或船员或飞机的机长或机员而提供服务所得的入息，而该人在香港的时间─
　　(i)在有关的课税年度的评税基期内总共不超过60天；及
　　(ii)分散在连续两个课税年度(其中一个须为有关的课税年度)的评税基期内，而总共不超过120天； (由1971年第2号第5条增补。由1986年第7号第3条修订)(k)由根据第IV部应征收利得税的人所支付的任何薪金或其他报酬，而若非因第17(2)条的规定，则在为该部的施行而计算该人的利润或亏损时，该薪金或其他报酬是须予扣除的。 (由1986年第7号第3条增补)(3)就第(2)(c)及(cc)款而言─ (由1998年第4号第6条修订)
　　“服务终止”(termination of service) 指受雇工作的终止，但在退休、死亡或无行为能力时受雇工作的终止除外；
　　“退休”(retirement) 指─
　　(a)在不少于45岁的某指明年龄从向雇主提供的服务中退休；或
　　(b)在不少于10年的某指明期间后从向雇主提供的服务中退休；或
　　(c)年届60岁或某指明退休年龄，两者以较迟的为准。 (由1993年第76号第3条增补)(4)就第(2)款(c)及(cc)段而言，某人─
　　(a)在其服务终止时已从认可职业退休计划收取的款额；或
　　(b)在服务终止时已从或被视为已从强制性公积金计划收取的款额，可根据该两段而不被包括在入息内，但只以该等款额是可归因于该人的雇主所作的自愿性供款而又不超过按照第(5)款计算所得的合乎比例的利益为限。但如任何认可职业退休计划是局长在第87A条被《1993年税务(修订)(第5号)条例》(1993年第76号)废除前根据该条批准的，而按照局长在该条废除前所批准的该计划的规则在服务终止时须支付的款额，超过如此计算所得的合乎比例的利益，则该款额须被视为合乎比例的利益。 (由1998年第4号第6条代替)
　　(5)为施行第(4)款，用以计算合乎比例的利益的公式如下─
　　PB = CMS / 120 x AB在公式中─
　　PB是有待计算的合乎比例的利益；
　　CMS是该人为雇主服务的完整月数；及
　　AB是该人的累算权益款额。 (由1998年第4号第6条增补)(6)在第(5)款中，“累算权益”(accrued benefit) 就任何人而言─
　　(a)如该人是某认可职业退休计划的成员，则指该人假若在其受雇工作终止的日期已退休(第(3)款所指的退休)，该人会有权就其在该计划下获承认的服务而从该计划收取的最大利益；及
　　(b)如该人是某强制性公积金计划的成员，则指该人的累算权益中可归因于就该人而为该服务支付予该计划的自愿性供款之数。 (由1998年第4号第6条增补)(7)如─
　　(a)第(2)(cc)(i)款所提述的认可职业退休计划，是由无须根据第IV部课税的雇主设立的；或
　　(b)向第(2)(cc)(ii)款所提述的强制性公积金计划供款的雇主，是无须如此课税的，则藉第(2)(cc)款而不被包括在入息内的款项，就其可归因于该雇主向该计划所作的自愿性供款的部分而言，不得超过按照第(8)款计算所得的款额。 (由1998年第4号第6条增补)
　　(8)为施行第(7)款，有关公式如下─
　　A =
　　[
　　(EI x 15 ) x YCS]
　　]
　　- RAB
　　( 100)
　　在公式中─
　　A是有待计算的款额；
　　EI是雇员在收取或被视为已收取有关利益或权益的日期之前的12个月期间，从其职位或受雇工作所得的入息；
　　YCS是雇员为其雇主服务的完整年数；
　　RAB(a)就认可职业退休计划而言，是零；或
　　(b)就强制性公积金计划而言，是雇员已从该计划收取的有关累算权益中可归因于其雇主支付予该计划的强制性供款的部分。 (由1998年第4号第6条增补)(9)如─
　　(a)某人的服务已终止，而雇主已就该人向某强制性公积金计划支付自愿性供款；及
　　(b)可归因于该等供款的累算权益保留在该计划内或转移至另一强制性公积金计划，则就第(2)(cc)款而言，该人即被视为已在服务终止的日期从该计划收取该人的累算权益中可归因于该等供款的部分。 (由1998年第4号第6条增补)
　　(10)第(4)款不适用于任何人在强制性公积金计划的累算权益中因为第(9)款的实施而先前被视为已支付予该人的部分。 (由1998年第4号第6条增补)
　　(由1955年第36号第11条代替。由1966年第15号第2条修订；由1986年第7号第12条修订)
　　第112章第9条　因受雇工作而获得的入息的定义
　　(1)因任何职位或受雇工作而获得的入息，包括─
　　(a)不论是得自雇主或他人的任何工资、薪金、假期工资、费用、佣金、花红、酬金、额外赏赐、或津贴，但不包括─
　　(i)-(iii) (由2003年第24号第3条废除)
　　(iv)除第(2A)款另有规定外，雇主支付给并非雇员的人的任何款项或为该人的贷方帐户而支付的任何款项，而该款项是用以履行该雇主对该人所负的唯一及首要的法律责任，且该项法律责任是没有任何人作担保的； (由1991年第1号第3条增补)(aa)雇员在其受雇工作终止之前或之后，不论是藉折算或其他方式而从认可职业退休计划或强制性公积金计划以外的退休金或公积金、计划或社团所收取的款项(但不包括符合第8(1)(b)条规定的退休金)中，可归因于雇主向该基金、计划或社团供款的部分； (由1971年第2号第6条增补。由1993年第76号第4条修订；由1998年第4号第6条修订)
　　(ab)任何雇员藉折算或其他方式而从任何认可职业退休计划收取的款项(但不包括符合第8(5)条规定的退休金)，而该等款项是─
　　(i)因为该雇员的服务终止、死亡、无行为能力或退休以外的其他理由而收取，且可归因于有关雇主根据该计划为该雇员所作的供款；或
　　(ii)由于服务终止而收取，且可归因于雇主根据该计划为该雇员所作的供款中，超出按照第8(4)(b)条计算所得的合乎比例的利益的部分； (由1993年第76号第4条增补。由1998年第4号第6条修订)(ac)任何雇员依据任何根据《职业退休计划条例》(第426章)第57(3)(b)条作出的判决而收取的任何付款，而该等付款可归因于其雇主向该项判决所针对的职业退休计划所作的供款； (由1993年第76号第4条增补)
　　(ad)雇员已从某强制性公积金计划收取或被视为已从某强制性公积金计划收取的(在退休、死亡、无行为能力或服务终止时收取的除外)累算权益中可归因于其雇主支付予该计划的供款的部分； (由1998年第4号第6条增补)
　　(ae)雇员已从某强制性公积金计划收取或被视为已从某强制性公积金计划收取的累算权益中可归因于其雇主支付予该计划的自愿性供款而又超过按照第8(5)条计算所得的合乎比例的利益的部分； (由1998年第4号第6条增补)
　　(b)由雇主或相联法团所提供的免租居住地方的租值； (由1975年第38号第2条修订)
　　(c)凡任何居住地方是由雇主或相联法团以低于租值的租金而提供的，则该租值与租金之间的差额； (由1975年第38号第2条修订)
　　(d)任何人凭其在某个法团或任何其他法团所任职位或雇员身分而取得上述某个法团的股份或股额的认购权后，因行使、转让或放弃该认购权而变现所得的任何收益。 (由1971年第2号第6条增补)(1A) (a)即使第(1)(a)款另有规定，如雇主或相联法团─
　　(i)支付须由有关雇员支付的全部租金或其部分；或
　　(ii)退还该名雇员已支付的全部租金或其部分，
　　则该项付款或退款不得被当作为入息； (由1991年第1号第3条代替)
　　(b)如雇主或相联法团已支付或退还任何居住地方的全部租金，则就第(1)款而言，该居住地方须被当作是由该雇主或相联法团免租提供的； (由1991年第1号第3条修订)
　　(c)如雇主或相联法团已支付或退还任何居住地方的部分租金，则就第(1)款而言，该居住地方须被当作是由该雇主或相联法团提供的，而其租金相等于雇员须缴付或已缴付的租金与该雇主或相联法团已支付或退还的租金之间的差额。 (由1954年第36号第2条增补。由1975年第38号第2条修订；由1991年第1号第3条修订)(2)由雇主或相联法团所提供的居住地方的租值，须被当作相等于以下差额的10%，该差额即指在获提供居住地方期间雇员从雇主处获得的第(1)(a)款所述的入息，减去在该期间所招致的第12(1)(a)及(b)条所订定的支出、开支及免税额，以及减去雇员在退休或终止受雇时获支付或获发给的整笔款项或酬金后所得的款额∶ (由1965年第35号第6条修订；由1969年第26号第10条修订；由1975年第7号第3条修订；由1975年第38号第2条修订)
　　但─
　　(a)如该居住地方是酒店、宿舍或公寓，且设有不超过2个房间者，则其租值须被当作相等于上述入息的8%，而设有不超过一个房间者，则为4%； (由1950年第10号第3条代替。由1975年第38号第2条修订)
　　(b)如该居住地方并非酒店、宿舍或公寓，则任何人均可就1983年4月1日或其后开始的课税年度，选择用根据《差饷条例》(第116章)第12条而编制的估价册内所列明的应课差饷租值，代替上述按10%计算的租值；如该估价册内并没有列明该居住地方，则可选择用按照该条例第Ⅲ部而确定的应课差饷租值，代替上述按10%计算的租值。 (由1996年第19号第4条代替)(2A) 第(1)(a)(iv)款的效用，并非使得自任何职位或受雇工作的入息不包括─
　　(a)符合以下说明的任何利益─
　　(i)不属雇主在度假旅程方面所提供；并且
　　(ii)能被收受人转换为金钱； (由2003年第24号第3条代替)(b)雇主在雇员的子女教育方面所支付的任何款项；或 (由1991年第1号第3条增补。由2003年第24号第3条修订)
　　(c)雇主在度假旅程方面所支付的任何款项。 (由2003年第24号第3条增补)(3)退休金须包括无偿退休金或可予中止的退休金。 (由1955年第36号第13条代替)
　　(4)为施行第(1)款─
　　(a)该款(d)段所提述的权利于任何时间被行使而变现所得的收益，须被视为相等于以下差额，即任何人将所得股份或股额于获取时若在公开市场出售而可合理预期获得的款额，减去为取得该股份或股额、或为获授予上述权利、或为两者而付出的代价款额或价值后所得的款额；及
　　(b)该款(d)段所提述的权利被转让或被放弃而变现所得的收益，须被视为相等于以下差额，即转让或放弃该权利所得的代价款额或价值，减去为获授予上述权利而付出的代价款额或价值后所得的款额，(对于为获授予可认购上述股份或股额及其他股份或股额的权利，或为获授予可认购该等股份或股额及其他的权利而付出的全部代价，须予公平分摊)∶
　　但为获授予该权利而付出的代价或任何上述全部代价，不得视为包括藉以获授予该权利的某职位或受雇工作的职责的执行，亦不得视为包括与该职位或受雇工作有关的职责的执行，而为获授予该权利而付出的代价款额或价值，其任何部分均不得根据本款扣除超过一次。 (由1971年第2号第6条代替)
　　(5)凡行使某项权利予以变现的任何收益，是凭借第(1)(d)款应征收薪俸税的，则不得根据本条例任何其他条文而对该项权利的获得征收薪俸税。 (由1971年第2号第6条增补。由1986年第65号法律公告修订)
　　(6)就本条而言─
　　“居住地方”(place of residence) 包括由雇主或相联法团所提供的住所，即使该雇员是因其雇用条款或根据其雇用条款而被规定须占用该居住地方，亦不论此举是否可令该雇员更有效地执行其职责； (由1979年第48号第2条增补。由1993年第76号第4条修订)
　　“度假旅程”(holiday journey)─
　　(a)指为度假目的而作的旅程；或
　　(b)在某旅程是为度假及其他目的而作的情况下，指该旅程中为度假目的而作的部分； (由2003年第24号第3条增补)“相联法团”(associated corporation)─
　　(a)指受雇主控制的任何法团；
　　(b)如雇主是一个法团，则指─
　　(i)控制该雇主的任何法团；或
　　(ii)受控制该雇主的同一人所控制的任何法团；“退休”(retirement) 及“服务终止”(termination of service) 的涵义，与第8(3)条中该等词的涵义相同； (由1993年第76号第4条增补)
　　“累算权益”(accrued benefit) 的涵义与第8(6)条中该词的涵义相同； (由1998年第4号第6条增补)
　　“控制”(control) 在与任何法团有关时，指一个人藉以下而确保该法团的事务按照其本人意愿办理的权力─
　　(a)藉持有该法团或任何其他法团的股份、或持有与该法团或任何其他法团有关的股份，或藉拥有该法团或任何其他法团的投票权、或拥有与该法团或任何其他法团有关的投票权；或
　　(b)凭借规管该法团或任何其他法团的组织章程细则或其他文件所授予的权力； (由1975年第38号第2条增补)“雇员”(employee) 包括任何职位的出任人； (由1991年第1号第3条增补)
　　“雇员的子女”(child of an employee) 指任何雇员或其配偶或前任配偶的任何子女，不论该子女是否婚生，亦包括该雇员与其配偶或与其前任配偶共同或各自有的领养子女或继子女。 (由1991年第1号第3条增补)
　　____________________________________________________________________
　　注：
　　2003年第24号对第9(1)(a)(i)至(iii)、(2A)(a)及(c)及(6)条作出的修订就自2003年4月1日开始的课税年度及以后的各课税年度而适用。(请参阅2003年第24号第2条)
　　第112章第9A条　在某些协议下的报酬被视为得自有收益的受雇工作的入息
　　(1)凡经营(或根据本条例被当作是经营)某行业、专业或业务，或从事订明活动的人士(“有关人士”)，不论在指定日期之前、当日或之后，与任何人订立协议，而在该协议下，就任何个人(“有关个人”)在该日期当日或之后根据该协议为该有关人士或任何其他人士作出的服务，在该日期当日或之后有报酬支付给下列的人或法团或存入其贷方帐户─
　　(a)由─
　　(i)该有关个人；
　　(ii)该有关个人的一名或一名以上的相联者；或
　　(iii)该有关个人联同其一名或一名以上的相联者，
　　控制的法团；(b)某信托产业的受托人，而该有关个人或该有关个人的一名或一名以上的相联者是该信托的受益人；或
　　(c)由该受托人控制的法团，则除第(3)及(4)款另有规定外，就本条例而言─
　　(i)(A)如─
　　(I)该有关人士是经营该行业、专业或业务的，则该有关个人须被视为在他开始作出任何该等服务的当日或在指定日期(两个日期中以较迟者为准)，开始受雇于该有关人士担任有收益的受雇工作；
　　(II)该有关人士是从事该订明活动的，则该有关个人须被视为在第(6)款有关的公告开始生效的当日或在他开始作出任何该等服务的当日(两个日期中以较迟者为准)，开始受雇于该有关人士担任有收益的受雇工作；
　　(B)在该协议终止而该有关个人亦没有以该有关人士的雇员的身分继续作出任何该等服务此一情况出现前，该有关个人须被视为受雇于该有关人士担任有收益的受雇工作；(ii)在该有关个人根据第(i)段被视为受雇于该有关人士担任有收益的受雇工作的时间内，该有关个人须被视为该有关人士的雇员，而该有关人士须被视为该有关个人的雇主；及
　　(iii)任何该等报酬须被视为─
　　(A)该有关个人得自受雇于该有关人士担任有收益的受雇工作的入息；及
　　(B)由该有关个人在该等报酬支付给(a)、(b)或(c)段所提述的法团或受托人或存入该法团或受托人的贷方帐户时收取及累算获得的，而本条例的其他条文(包括第52条)须据此解释。
　　(2)凡第(1)款所提述的协议并没有指明或以其他方式识别该款所提述的报酬的款额，而该报酬是不时支付给该款(a)、(b)或(c)段所提述的法团或受托人或存入其贷方帐户，则任何根据该协议支付给该法团或受托人(视属何情况而定)或存入其贷方帐户的款项，须当作为该等报酬(而本条例其他条文，包括该款，亦须据此适用)，但如有关的有关个人或有关人士向局长证明而令局长信纳任何该等款项(或其部分)实质上并非该有关个人根据该协议为该有关人士或任何其他人士作出的服务所得的报酬，则该等款项(或其部分)并不当作为该等报酬。
　　(3)如有以下情况，第(1)款第(i)、(ii)及(iii)段均不适用─
　　(a)该款所提述的协议及有关承诺(不论该协议是否有提述该承诺)并不规定就任何该等服务所提供的任何报酬是(或包括)年假、旅费津贴、病假、退休金享有权、医疗津贴或住宿，或其他类似利益，或任何替代该等利益的利益(包括金钱)；
　　(b)该款所提述的协议或任何有关承诺(不论该协议是否有提述该承诺)规定该款所提述的任何服务须由有关个人亲自作出，而有关个人─
　　(i)为人(须不是根据该协议为其作出首述的服务的人)作出相同或相类似服务；并且
　　(ii)是在该协议或承诺(视属何情况而定)的有效期内作出该等相同或相类似服务的；(c)有关个人在执行任何该等服务时，并不受─
　　(i)任何雇主可在一般情况下就其雇员执行职务时行使的控制或督导；及
　　(ii)第(1)(a)、(b)或(c)款所提述的法团或受托人以外的其他人(包括有关人士)的控制或督导；(d)该款所提述的报酬，并非定期支付或存入贷方帐户及以一般就雇佣合约下的报酬的支付或存入贷方帐户及计算而采用的方式计算；
　　(e)有关人士并没有安排以通常就解雇雇员而订定于雇佣合约内的方式或理由停止作出该等服务；及
　　(f)有关个人并没有公开被显示是有关人士的职员或雇员。(4)如有关个人向局长证明而令局长信纳在所有有关时间，第(1)款所提述的作出服务，实质上并非他受雇于有关人士担任或从事有收益的职位或受雇工作，则该款第(i)、(ii)及(iii)段均不适用。
　　(5)现宣布如凭借本条的实施，须就第(1)款所提述的报酬对有关个人征收薪俸税，则─
　　(a)不得对该款(a)、(b)或(c)段所提述的法团或受托人(即获支付报酬或有报酬存入其贷方帐户的法团或受托人)征收税项；及 (由1999年第95号法律公告修订)
　　(b)不得就该有关个人获该法团或受托人(视属何情况而定)支付或存入其贷方帐户的任何报酬向该有关个人征收税项，但─
　　(i)该项报酬须是关乎该有关个人受雇于该法团或受托人(视属何情况而定)而担任或从事任何有收益的职位或受雇工作的；及
　　(ii)本段所提述的报酬须是可归因于该款所提述的任何服务的。(6)局长可为本条的施行以宪报公告，订明任何活动。
　　(7)为免生疑问，现宣布─
　　(a)凡在第(1)款所提述的协议下有2名或2名以上的有关个人，则该款对他们个别地而非整体地适用，而本条其他条文(包括第(2)款)须据此解释；
　　(b)凡在第(1)款所提述的协议下─
　　(i)有关人士亦是有关个人；或
　　(ii)有关人士是合伙，而有关个人是该合伙的合伙人，
　　则该款第(i)、(ii)及(iii)段并不适用。(8)在本条中─
　　“主要职员”(principal officer) 指─
　　(a)受雇于任何法团的任何人，而该人单独或与其他一人或多于一人在该法团各董事的直接权能下，负责经营该法团的业务；或
　　(b)如此受雇的任何人，而该人在该法团任何董事或(a)段所适用的任何人的直接权能下，就该法团行使管理职能；“受益人”(beneficiary) 就某信托产业而言，指在任何信托产业下受益或能够受益(不论是藉指定受益权的行使或藉其他方法)的任何人，不论是直接受益或透过任何中间人而受益，亦指直接或间接能够或可合理地预期能够控制该信托产业的活动或运用该产业本身财产或其入息的任何人；
　　“指定日期”(appointed day)指根据《1995年税务(修订)(第2号)条例》 (1995年第54号)第1(2)条指定的日期；
　　“订明活动”(prescribed activity) 指根据第(6)款的公告所订明的活动；
　　“相联者”(associate) 就有关个人而言，指─
　　(a)该有关个人的任何亲属；
　　(b)该有关个人的任何合伙人及该合伙人的任何亲属；
　　(c)该有关个人属合伙人之一的任何合伙；
　　(d)由该有关个人、其合伙人或该有关个人属合伙人之一的任何合伙所控制的任何法团；
　　(e)(d)段所提述的法团的任何董事或主要职员；
　　(f)属第(1)款所提述协议下的有关个人的另一名有关个人，而该首述的有关个人亦是该协议下的有关个人；“控制”(control) 在与任何法团有关时，指一个人藉以下方式而确保该法团的事务按照其本人意愿办理的权力─
　　(a)藉持有该法团或任何其他法团的股份、或持有与该法团或任何其他法团有关的股份，或藉拥有该法团或任何其他法团的投票权、或拥有与该法团或任何其他法团有关的投票权；或
　　(b)凭借规管该法团或任何其他法团的组织章程细则或其他文件所授予的权力；“亲属”(relative) 指所涉人士的配偶、父母、子女或兄弟姊妹；而在推断此等关系时，领养的子女须当作是其亲生父母的子女，亦是其领养父母的子女，而继子女则须当作是其亲生父母的子女，亦是其继父母的子女。
　　(由1995年第54号第2条增补)
　　第112章第10条　除非夫妇选择合并评税否则薪俸税由配偶分开缴付
　　(1)丈夫与妻子除非已根据第(2)款作出选择，否则根据本部确定的每名配偶各自的应课税入息实额，须由已获累算该入息的配偶各自为其缴付薪俸税。
　　(2)凡在任何课税年度丈夫与妻子(并非与丈夫分开居住的妻子)均有应评税入息，而且─
　　(a)丈夫或妻子有权获得第IVA部所指的扣除及第V部所指的免税额，而该等扣除与该等免税额合计超出其应评税入息实额；或 (由1998年第31号第4条修订)
　　(b)两人亦有应课税入息实额，而他们在第(1)款适用的情况下所须缴付的合计薪俸税，超出他们在根据本款作出选择的情况下所须缴付的薪俸税，则两人可在符合第11条的规定下，选择按第(3)款所指明的方式获评定薪俸税。
　　(3)丈夫与妻子如根据第(2)款作出选择，则须按其根据第12B(2)条被确定的合计应课税入息实额而缴付薪俸税，如选择是─
　　(a)根据第(2)(a)款作出者，则在无该项选择的情况下原会被征收薪俸税的配偶；
　　(b)根据第(2)(b)款作出者，则两人所提名的配偶，须就两人的合计应课税入息实额而缴付薪俸税。
　　(4)如丈夫或妻子去世，则其遗嘱执行人有权利根据第(2)款作出选择，该权利与死者未死亡时可作出该选择的权利相同。
　　(5)为施行第(3)款，丈夫与妻子如根据第(2)款作出选择，而两人是在与该项选择有关的课税年度内结婚的，则为确定他们在该年度的合计应课税入息实额，他们须当作是在该年度开始时已结婚的。
　　(由1989年第43号第3条代替)
　　第112章第11条　选择合并评税或撤回合并评税选择的时间及方式
　　(1)选择须由丈夫与妻子以指明的格式共同作出，并在符合第(3)款的规定下，可由两人共同以书面通知局长而予以撤回。 (由2003年第5号第3条修订)
　　(2)选择须与该格式内所指明的课税年度有关，而选择及根据本条撤回选择，可在以下时间内随时作出─ (由2003年第5号第3条修订)
　　(a)在该课税年度或随后一个课税年度内；或
　　(b)就该课税年度而作出的评税根据第70条成为最终及决定性的评税时起计的1个月届满前，(两者以较迟的为准)，或在局长根据有关情况而认为合理的更长时间(如有的话)内作出。
　　(3)凡根据本条撤回选择，则为评定有关的丈夫与妻子的应课税入息实额，该项选择须当作从来不曾作出，而在该项选择撤回前根据该项选择而作出的评税，可由局长在考虑该项撤回后予以调整。
　　(4)丈夫与妻子如已根据本条撤回选择，则不可就与该项撤回有关的课税年度再作出选择。
　　(5)在本条中，“选择”(election) 指根据第10(2)条作出的选择，而凡须作出第10(3)(b)条所指的提名时，则包括该项提名。
　　(由1989年第43号第3条增补)
　　第112章第11A条　(废除)
　　(由1983年第71号第4条废除)
　　第112章第11B条　应评税入息的确定
　　任何人在任何课税年度的应评税入息，须是该人在该课税年度内从一切来源应累算的入息总额。
　　(由1973年第8号第5条增补。由1983年第71号第5条修订)
　　第112章第11C条　有收益的职位或受雇工作
　　为施行第11B条，每当任何人开始或停止及屡次开始或停止─
　　(a)担任或从事任何有收益的职位或受雇工作时；或
　　(b)有权获得退休金时，该人须被当作开始或停止(视属何情况而定)从有关来源赚取入息。
　　(由1983年第71号第6条代替)
　　第112章第11D条　入息的收取
　　为施行第11B条─
　　(a)任何人在任何课税年度的评税基期内应累算的入息如尚未在该评税基期内收到，则该入息不得计入该课税年度的应评税入息内，直至该人收到该入息时为止，届时即使本条例另有规定，仍须就该入息进行补加评税∶
　　但为施行本段，任何人的应累算入息如已可供其使用，或入息已由他人代该人处理或按照该人的指示处理，则入息须当作已由该人收取；(b)任何人成为有权申索某项入息的支付时，该入息即为该人应累算的入息∶
　　但─
　　(i)任何整笔款项如是在1966年4月1日或其后收取，而该笔款项是在雇员退休或在其职位或受雇工作或雇佣合约终止时付给的一次清付的整笔款项或发给的酬金，或是因发给薪金或工资而引致的延付薪酬或欠付薪酬的一次清付的整笔款项，则不论该笔款项是雇主在任何人受雇期间支付或是在该人离职后支付的，在有权申索支取该笔款项的人于该笔款项支付的课税年度结束后2年内以书面提出申请时，该笔款项即须予拨回有关期内，并须当作是该人在与该笔付款有关的服务提供期间或受雇工作执行期间应累算的入息，或如有关的服务或受雇工作期间超过3年，则该笔款项须当作是在截至该人成为有权申索支取该笔款项之日为止或截至该人最后受雇日期为止(两者以较早的为准)的3年期间以固定比率累算的入息；而虽然第70条另有规定，但如任何人根据本但书申请就任何评税作出调整，则在上述范围下该项申请须被视为是根据第64条对该项评税提出的有效反对；及
　　(ii)在符合第(i)节但书的规限下，任何款项如是在任何人已停止或被当作停止赚取入息后由雇主支付给该人，而该笔款项若是在该人赚取入息期间的最后一天支付则该笔款项便会包括在该人停止或被当作停止从其受雇工作赚取入息的课税年度的应评税入息者，则该笔款项即须当作在该人最后受雇日期已应累算予该人。
　　(由1973年第8号第5条增补　由1983年第71号第7条修订)
　　第112章第12条　应评税入息的调整
　　(1) 在确定任何人在任何课税年度的应评税入息实额时，须从该人的应评税入息中扣除─
　　(a) 完全、纯粹及必须为产生该应评税入息而招致的所有支出及开支，但属家庭性质或私人性质的开支以及资本开支则除外；
　　(b) 按照第Ⅵ部就机械或工业装置的资本开支而计算的免税额，而该等机械或工业装置的使用对产生该应评税入息是属必要的；
　　(c) 按照第12A(3)条结转入该课税年度的任何超出款额；
　　(d) 第(3)款规定须予扣除的任何超出款额；
　　(e) 在该课税年度内支付的不超过第(6)款所订明的个人进修开支款额的款额。 (由1996年第24号第3条增补)(2) 任何机械或工业装置如并非完全及纯粹用于产生应评税入息者，则第(1)(b)款所订定的免税额须按评税主任认为公平而合理的比例予以扣减。
　　(3) 丈夫与妻子如已根据第10(2)条作出选择，而其中一名配偶根据第(1)(a)、(b)及(c)款就任何课税年度而申请的各项扣除的总和，超出该名配偶在该年度的应评税入息，则在厘定该另一名配偶在该年度的应评税入息实额时，须将该超出款额从该另一名配偶的应评税入息中扣除。 (由1989年第43号第4条修订)
　　(4) (由1983年第71号第8条废除)
　　(5) 在确定任何人的应评税入息实额时，该人在任何课税年度的应评税入息额，须加上根据第Ⅵ部对该人为产生该应评税入息而使用的机械或工业装置而评定的结余课税额。
　　*(6) 为施行第(1)(e)款─
　　(a) 在任何课税年度，可扣除的总款额不得超过于附表3A内就该年度而指明的款额； (由1997年第42号第3条修订)
　　(b) “个人进修开支”(expenses of self-education) 指纳税人支付的以下开支─
　　(i) 与纳税人修读的订明教育课程有关的费用，包括学费及考试费；或
　　(ii) 就纳税人为取得或维持在任何受雇工作中应用的资格而参加的由教育提供者、行业协会、专业协会或业务协会主办的考试而支付的费用，
　　但不包括─
　　(A) 在任何课税年度内根据本条例任何其他条文属可容许纳税人扣除或已容许纳税人扣除的开支；或
　　(B) 该等开支中已由或须由纳税人的雇主或任何其他人付还该纳税人的部分，但如该纳税人的应评税入息已经或将会包括所付还的款项，则属例外； (由2004年第12号第4条代替)(c) “订明教育课程”(prescribed course of education) 指为取得或维持在受雇工作中应用的资格而修读的以下课程─
　　(i) 由教育提供者提供的教育课程；
　　(ii) 由行业协会、专业协会或业务协会提供的训练或发展课程；或
　　(iii) 由附表13指明的机构所审定或认可的训练或发展课程； (由2004年第12号第4条代替)(d) “教育提供者”(education provider) 指─
　　(i) 大学、大学学院或工业学院；
　　(ii)《教育条例》(第279章)凭借该条例第2条而不适用的教育机构；
　　(iii) 根据《教育条例》(第279章)第13(a)条注册的学校；
　　(iv) 根据《教育条例》(第279章)第9(1)条获豁免而无需注册的学校；
　　(v) 获局长为第16C条的施行而批准的机构；或
　　(vi) 获局长根据(e)段而批准的机构； (由2004年第12号第4条代替)(e) 局长可以书面批准某机构为教育提供者，该项批准可自批准文书内指明的日期起生效，不论该日期是在该批准日期之前或之后，并可随时撤回； (由2004年第12号第4条增补)
　　(f) 财经事务及库务局局长可藉命令修订附表13。 (由2004年第12号第4条增补)
　　(由1975年第7号第4条代替。由1983年第71号第8条修订)__________________________________________________________________________
　　注：
　　* 1. 2004年第12号对本条第(6)款(第(6)(c)(iii)及(f)款除外)作出的修订就2000/01课税年度及其后的所有课税年度而适用。(请参阅2004年第12号第2(1)条)
　　2. 2004年第12号对本条第(6)(c)(iii)及(f)款作出的修订就2004/05课税年度及其后的所有课税年度而适用。(请参阅2004年第12号第2(4)条)
　　第112章第12A条　对亏损的处理
　　(1)凡在任何课税年度，根据第12(1)(a)及(b)条可从任何人的应评税入息中扣除的支出、开支及免税额的总和，如超出该人的应评税入息额，则除第(4)款另有规定外，该超出款额须结转入以后的各课税年度，并用以抵销该人在该等年度的应评税入息。
　　(2)任何人在以后各课税年度的应评税入息中被抵销的款额总和，不得超出第(1)款所指的超出款额。
　　(3)除第(4)款另有规定外，任何人根据本条作抵销时，须首先抵销该人在上述超出款额所出现的课税年度随后一个课税年度内的应评税入息，而不能作如此抵销的部分，须用以抵销该人在再下一个课税年度内的应评税入息，如此类推，直至该超出款额完全被抵销为止。
　　(4)凡在任何课税年度，丈夫与妻子已根据第10(2)条作出选择，因而两人的应课税入息实额合并计算，则根据本条被结转入该年度的任何超出款额─
　　(a)如是因某名配偶的扣除额而产生，则须主要用于抵销该名配偶的应评税入息，而不能作如此抵销的部分，其后须用以抵销该另一名配偶的应评税入息；及
　　(b)其次，不能按照(a)段作如此抵销的部分─
　　(i)凡没有根据第10(2)条就下一课税年度作出选择者，则按照第(3)款办理；或
　　(ii)凡已根据第10(2)条就下一课税年度作出选择者，则按照(a)段办理，如此类推，年复一年，直至该超出款额完全被抵销为止。(由1989年第43号第5条代替)
　　(由1975年第7号第4条代替。由1983年第71号第9条修订)
　　第112章第12B条　应课税入息实额的确定
　　(1)任何人在任何课税年度的应课税入息实额，除第(2)款另有规定外，须是该人的应评税入息实额扣除以下款项后所得的款额─
　　(a)根据第IVA部可容许该人作出的扣除；及 (由1998年第31号第5条代替)
　　(b)根据第Ⅴ部准许该人获得的免税额。 (由1989年第43号第6条修订)(2)任何人如根据第10(3)条应征收薪俸税，则该人与其配偶合共只有一个应课税入息实额，而该实额须是两人的合计应评税入息实额扣除以下款项后所得的款额─
　　(a)根据第IVA部可容许该人与其配偶作出的扣除；及 (由1998年第31号第5条代替)
　　(b)根据第Ⅴ部准许该人与其配偶获得的免税额。 (由1989年第43号第6条代替)(3)(由1989年第43号第6条废除)
　　(由1983年第71号第10条代替)
　　第112章第12BA条　(由1998年第31号第6条废除)
　　第112章第13条　薪俸税的计算
　　(1)除第(2)款另有规定外，任何人按照本部而被确定的每个课税年度的应课税入息实额，须按附表2内所指明的税率予以征收薪俸税。
　　(2)如此征收的薪俸税，其款额不得超出若按标准税率就以下款项的全数而可予征收者─
　　(a)已扣减根据第IVA部可容许该人作出的扣除后的应评税入息实额；或
　　(b)如属根据第10(3)条应征收薪俸税的配偶，则该名配偶与其配偶各自已扣减根据第IVA部可容许他们作出的扣除后的应评税入息实额的总和。 (由1998年第31号第7条修订)
　　(由1989年第43号第8条代替)
　　第112章第14条　利得税的征收
　　第Ⅳ部
　　利得税
　　(1)除本条例另有规定外，凡任何人在香港经营任何行业、专业或业务，而从该行业、专业或业务获得按照本部被确定的其在有关年度于香港产生或得自香港的应评税利润(售卖资本资产所得的利润除外)，则须向该人就其上述利润而按标准税率征收其在每个课税年度的利得税。 (由1971年第2号第9条代替。由1986年第7号第12条修订；由1993年第56号第8条修订)
　　(2)如属─
　　(a)法团；及
　　(b)有以下情况的法团(“有关法团”)∶该法团根据第22A条获摊分任何合伙的部分应评税利润，并根据第22条以该合伙的名义予以征税，则须根据该法团的应评税利润或该有关法团的上述获摊分部分的应评税利润(视属何情况而定)按附表8所指明的税率予以征收利得税。 (由1993年第56号第8条增补)
　　第112章第14A条　符合资格的债务票据
　　(1)为本部的施行，凡任何人收取或获累算的款项是作为─
　　(a)已就或须就中期债务票据支付的利息的；及 (由2003年第34号第3条修订)
　　(b)因该中期债务票据的出售或其他处置或到期被赎回或于出示时被赎回而获得的收益或利润的， (由2003年第34号第3条修订)则就该等款项的应评税利润按附表1或附表8(视属何情况而定)指明的税率的一半根据本部予以课税。
　　(2)-(3)(由1998年第32号第4条废除)
　　(4)在本条中─ (由2003年第34号第3条修订)
　　“中期债务票据”(medium term debt instrument) 指─
　　(a)符合以下条件的债务票据─
　　(i)在2003年3月5日之前发行；
　　(ii)原来的到期期间不少于5年或没有注明日期；及
　　(iii)不能在自发行日期起计的5年内赎回；或(b)符合以下条件的债务票据─
　　(i)在2003年3月5日或之后发行；
　　(ii)原来的到期期间少于7年但不少于3年或没有注明日期；及
　　(iii)能在自发行日期起计的7年内(首3年内除外)赎回； (由2003年第34号第3条增补)“债务票据”(debt instrument) 指附表6第I部所指明并符合以下条件的票据─ (由2003年第34号第3条修订)
　　(a)关乎一项债务发行，而所发行的票据全数由金融管理专员所营办的债务工具中央结算系统托管和结算；
　　(b)除第(5)款另有规定外，在所有有关时间具有获金融管理专员承认的信贷评级机构所给予的并可获金融管理专员接受的信贷评级；
　　(c)(由2003年第34号第3条废除)
　　(d)除第(5)款另有规定外─
　　(i)如在1999年4月1日之前发行，最低面额为$500000或等值外币；或
　　(ii)如在1999年4月1日之后发行，最低面额为$50000或等值外币； (由1999年第90号法律公告及1999年第44号第11条代替)(e)是在香港向公众发行的；
　　(f)属无纸票据而如其为有形体的，即会按本定义的条款符合资格； (由2003年第34号第3条修订)
　　(g)在本条生效日期当日或之后发行。(5)就第(4)款中“债务票据”的定义而言，财政司司长可藉命令─ (由1997年第362号法律公告修订)
　　(a)宣布关于该定义的(b)段所述的信贷评级的条文并不就由该命令指明的人所发行的债务票据而适用； (由2003年第34号第3条修订)
　　(b)就由该命令指明的人所发行的债务票据厘定一个与该定义的(d)(i)或(ii)段(视属何情况而定)所述的款额不同的最低面额。 (由1999年第90号法律公告及1999年第44号第11条修订；由2003年第34号第3条修订)
　　(由1996年第25号第2条增补)
　　第112章第14B条　符合资格的再保险业务
　　(1)为本部的施行，任何法团的应评税利润中第23A(2)条所指的由该法团以专业再保险人身分得自离岸风险的再保险业务的应评税利润，在符合第(2)款的规定下，按附表8指明的税率的一半根据本部予以课税。
　　(2)(a)第(1)款只在法团以书面选择该款对其适用时，方适用于该法团。
　　(b)(a)段所指的选择，一经作出，不得撤回。
　　(由1998年第32号第5条增补)
　　第112章第15条　某些款项须被当作是营业收入
　　(1) 为施行本条例，以下各段所描述的款项须被当作是因在香港经营某行业、专业或业务而于香港产生或得自香港的收入─
　　(a) 任何人因电影片胶卷或电视片胶卷或纪录带、任何录音，或任何与上述胶卷、纪录带或录音有关的宣传资料在香港上映或使用而收取或应累算的款项，而该款项根据本部其他条文是无须课税者；
　　(b) 任何人就有人在香港使用或有权在香港使用任何专利、设计、商标、版权物料、秘密工序或方程式或其他相类性质的财产，或就传授或承诺传授直接或间接与在香港使用该等专利、设计、商标、物料、工序、方程式或财产有关的知识而收取的款项，或就上述使用、使用权、传授或承诺而应累算归于任何人的款项，而该款项如非根据本段则本应是无须根据本部课税的； (由2004年第12号第5条代替)
　　(ba) 任何人就有人在香港以外地方使用或有权在香港以外地方使用任何专利、设计、商标、版权物料、秘密工序或方程式或其他相类性质的财产，或就传授或承诺传授直接或间接与在香港以外地方使用该等专利、设计、商标、物料、工序、方程式或财产有关的知识而收取的款项，或就上述使用、使用权、传授或承诺而应累算归于任何人的款项，而该款项在确定某人根据本部的应评税利润时是可予扣除的，并如非根据本段则本应是无须根据本部课税的； (由2004年第12号第5条增补)
　　(c) 任何人收取或获累算与其在香港经营某行业、专业或业务有关的补助金、津贴或相类似资助形式的款项，但与该人已作出或将会作出的资本开支有关的款项则除外；
　　(d) 任何人因有人在香港使用或有权使用任何动产而收取或应累算的租赁费、租金或相类似收费的款项；
　　(e) (由1975年第7号第7条废除)
　　(f) 在香港经营某行业、专业或业务的任何法团，以得自香港的利息形式而收取或应累算的款项； (由1986年第19号第2条代替)
　　(g) 任何在香港经营某行业、专业或业务而并非法团的人，以得自香港的利息形式而收取或应累算的款项，而该利息是就该行业、专业或业务的资金而得者； (由1986年第19号第2条代替。由1989年第17号第4条修订)
　　(h) 任何人因获退还─
　　(i) 以雇主身分支付予认可职业退休计划的供款；或
　　(ii) 以雇主身分支付予强制性公积金计划的自愿性供款，
　　而收取或应累算归予他的款项，但仅以该人在根据本部被确定应评税利润时容许予以扣除的款项为限； (由1998年第4号第6条代替)(i) 任何财务机构以利息形式而收取或应累算的款项，而该利息是透过或由于该财务机构在香港经营其业务而产生，并根据本部其他条文是无须课税者，尽管凭以收取或应累算该利息的款项是在香港以外地方获提供的； (由1978年第73号第3条增补)
　　(j) 在香港经营某行业、专业或业务的任何法团，以于香港产生或得自香港的收益或利润形式而收取或应累算的款项，而该等收益或利润是因存款证或汇票的出售或其他处置或到期被赎回或于出示时被赎回而得者； (由1986年第19号第2条代替)
　　(k) 在香港经营某行业、专业或业务而并非法团的任何人，以于香港产生或得自香港的收益或利润形式而收取或应累算的款项，而该等收益或利润是因存款证或汇票的出售或其他处置或到期被赎回或于出示时被赎回而得，且是就该行业、专业或业务的资金而得者； (由1986年第19号第2条代替　由1987年第28号第3条修订；由1989年第17号第4条修订)
　　(l) 任何财务机构以收益或利润形式而收取或应累算的款项，而该收益或利润是透过或由于该财务机构在香港经营其业务而产生，且是因存款证或票的出售或其他处置或到期被赎回或于出示时被赎回而得，并根据本部其他条文是无须课税者，尽管─
　　(i) 用于取得该存款证或汇票的款项是在香港以外地方获提供的；或
　　(ii) 该项出售、处置或赎回是在香港以外地方实行的；及 (由1986年第19号第2条增补。由1987年第28号第3条修订)(m) 任何人按第15A条的规定而转让其收取入息的权利，因而已收取或可收取作为代价的款项。 (由1987年第28号第3条增补)(1A) 任何收益或利润，如非因任何人的行业、专业或业务包括存款证或汇票的经营或以该项经营组成而由该人收取或累算，则第(1)(j)或(k)款不适用于在1981年4月1日前任何期间于香港产生或得自香港的该等收益或利润；而任何人出售或以其他方式处置其在1981年4月1日前购买的或以其他方式取得的存款证或汇票，或因该等存款证或汇票到期被赎回或于出示时被赎回而在1981年4月1日或其后收取或累算任何收益或利润，则在厘定该等收益或利润时，须参照局长认为假若该等存款证或汇票在1981年3月31日收市时在公开市场售卖则可变现的款额，而并非参照该人在购买或以其他方式取得该等存款证或票时所支付的款额(如有的话)。 (由1981年第30号第3条增补)
　　(1B) (由1984年第36号第3条废除)
　　(2) 凡为本部的施行而确定在香港经营的某行业、专业或业务的利润时，如已容许就该行业、专业或业务所招致的任何债项作出扣除，则在日后就该债项获全部或局部解除责任时，获解除责任所涉的款额须被当作是在解除责任生效时该行业、专业或业务于香港产生或得自香港的收入。
　　(3) 凡在任何课税年度的评税基期内，某财务机构并非在该整段期间均是财务机构，即指该机构如属银行，并非在该整段期间均是持牌银行，或该机构如属接受存款公司，则并非在该整段期间均是注册接受存款公司，在此情形下，第(1)(i)及(l)款只适用于在该评税基期内该银行是持牌银行或该接受存款公司是注册接受存款公司(视属何情况而定)的该段期间。 (由1978年第73号第3条增补。由1986年第19号第2条修订)
　　(4) 任何人在1984年4月1日前已收取或累算的任何款项，如在紧接《1984年税务(修订)条例》(Inland Revenue (Amendment) Ordinance 1984)(1984年第36号)生效日期之前无须课税，则该条例对本条所作的修订，并无效力使该等款项成为应课税的款项。 (由1984年第36号第3条增补)
　　(5) 《1986年税务(修订)(第2号)条例》(Inland Revenue (Amendment) (No. 2) Ordinance 1986)(1986年第19号)对本条所作的修订，适用于1986年4月1日或其后以利息、收益或利润形式而收取或应累算的款项，而在紧接该条例生效日期之前正在施行的本条规定，须继续适用于1986年4月1日前已收取或应累算的该等款项，犹如该等修订并无制定一样。 (由1986年第19号第2条增补)
　　(6) 《2004年税务(修订)条例》(2004年第12号)第5(a)(ii)条对第(1)款所作的修订，并不适用于任何人在该条例生效前收取的第(1)(ba)款描述的款项，亦不适用于在该条例生效前应累算归于任何人的第(1)(ba)款描述的款项。 (由2004年第12号第5条增补)
　　(由1971年第2号第9条代替。由1986年第7号第12条修订)
　　第112章第15A条　收取入息权利的转让
　　(1)除第(3)款另有规定外─
　　(a)凡从财产收取入息的权利由任何人转让给另一人；及
　　(b)凡就该项转让而已收取或可收取代价，则即使第14条载有对售卖资本资产不征收利得税的规定，该代价的款额须被视为是转让人从在香港经营的某行业、专业或业务而于香港产生或得自香港的营业收入。
　　(2)在第(1)款中，凡提述代价款额之处，在并非以现金支付或给予有关代价的情况下，须解释为提述该代价的金钱价值。
　　(3)如从财产收取入息的权利，是因转让人在有关财产拥有法定产业权或权益或拥有衡平法上的产业权或权益而产生，而在该项转让作出之前或之时，转让人亦将该产业权或权益一并转让给承让人者，则第(1)款不适用于该项权利的转让。
　　(4)在本条中─
　　“入息”(income) 指根据第Ⅳ部应课税的任何利润、租金、利息或特许权使用费；
　　“财产”(property) 指任何财产；
　　“从财产收取入息的权利”(right to receive income from property) 指享有将会得自财产或可得自财产的入息的权利，而该入息是支付给拥有该权利的人或为该人的利益而加以运用或积累的。
　　(5)任何协议如是为转让第(4)款所指的从财产收取入息的权利而在1987年2月25日后订立或生效，而并非依据在该日或之前所引致的法定可强制执行的任何义务而订立，则本条对该协议适用。
　　(由1987年第28号第4条增补)
　　第112章第15B条　(废除)
　　(由1983年第71号第13条废除)
　　第112章第15C条　停业时对营业存货的估价
　　凡任何人停止在香港经营某行业或业务，则为计算该人根据本部应课税的利润，该行业或业务在停业之日的营业存货须予估价如下─ (由1964年第28号第6条修订；由1969年第26号第12条修订)
　　(a)任何该等营业存货如─
　　(i)是以有值代价售予或转让予在香港经营或拟在香港经营某行业或业务的任何人；及
　　(ii)其成本可在计算购买人从该行业或业务所得而根据本部应课税的利润时，作为开支而予以扣除者，
　　则该等存货的价值须视为售卖而变现的款额或为该项转让而付出的代价价值； (由1964年第28号第6条修订)(b)如属任何其他营业存货，则其价值须视为该等存货若于停业之日在公开市场出售则可变现的款额。
　　(由1955年第36号第22条增补。由1986年第7号第12条修订)
　　第112章第15D条　停业后的收支
　　(1)凡任何人停止在香港经营某行业、专业或业务后收取任何款项，而该款项若是在上述停业前收取，便须包括在该人从该行业、专业或业务所得而根据本部应课税的利润内者，则该款项中尚未包括在上述利润内的部分，须被当作是该行业、专业或业务在上述停业发生的课税年度的利润。
　　(2)凡任何人停止在香港经营某行业、专业或业务后支付任何款项，而该款项若是在上述停业前支付，便可在计算该人从该行业、专业或业务所得而根据本部应课税的利润时予以扣除者，则该款项中尚未在计算上述利润时予以扣除的部分，须在确定该人在上述停业发生的课税年度的利润时予以扣除。
　　(由1969年第26号第13条增补。由1986年第7号第12条修订)
　　第112章第15E条　证券借用及借出
　　(1)本条在以下情况下适用─
　　(a)就任何根据证券借用及借出协议进行的证券借用而言，借用人已将其从借出人取得的被借用证券，用于一个或多于一个指明用途，并已完成证券交还；
　　(b)如在借用期间就有关的被借用证券作出任何派发或发出任何权利或认购权(不论该事是在借用人将被借用证券脱手予第三者之前或之后发生)，而借出人已从借用人收取该项派发或相同的财产、该项权利或认购权或任何相同的权利或认购权，或一笔相等于该项派发的价值或该项权利或认购权的价值的补偿付款；
　　(c)借出人有权利根据证券借用及借出协议收取借用人须支付或给予的总代价中任何部分，而借出人并无以转让、信托声明书或其他方式，将权利脱手；
　　(d)借用人与借出人就证券借用及证券交还而进行的是基于各自独立利益而作的交易；及
　　(e)借出人并非为了或并非主要为了规避或押后将任何根据本部应课税的利润款额包括在内而进行证券借用。(2)在确定任何借出人就任何证券借用或证券交还而根据本部应课税的利润时，为决定根据证券借用及借出协议而须支付的费用以外的任何其他款额应否计入，该借出人须视为犹如在以下情况中一样─
　　(a)证券借用不曾作出，但证券数量及种类仅以随后获作出证券交还的被借用证券为限；
　　(b)证券交还不曾作出；
　　(c)借出人在有关的借用期间内所有时间均持有已获作出证券交还的被借用证券；及
　　(d)作为证券交还标的物之证券，是已获作出证券交还的被借用证券。(3)凡─
　　(a)任何借出人就被借用证券而从借用人收取任何派发或相同的财产，或任何权利或认购权或相同的财产；及
　　(b)在借用期间内所有时间，被借用证券若由借出人继续持有，则在确定任何课税年度该借出人就该项派发或权利或认购权而根据本部应课税的利润时，便会有一笔款额包括或不包括(视属何情况而定)在该利润内者，则在确定该借出人在该课税年度的应课税利润时，须将一笔相等的款额作如同以上的处理。
　　(4)凡任何借出人就被借用证券而从借用人收取因借用期间内作出的派发或发出的权利或认购权而给予的补偿付款，则在确定任何课税年度该借出人就该补偿付款而根据本部应课税的利润时，为决定某笔款额须包括或不包括(视属何情况而定)在该利润内，该借出人须视为犹如─
　　(a)该项派发是就该被借用证券而直接向他作出，或该项权利或认购权是就该被借用证券而直接向他发出一样；及
　　(b)他在紧接该项派发作出或该项权利或认购权发出(视属何情况而定)后，已将该项派发或权利或认购权以相等于该补偿付款的代价脱手。(5)在确定任何借用人就任何证券借用或证券交还而根据本部应课税的利润时，为厘定须计入的根据证券借用及借出协议而须支付的费用以外的任何其他款额(如有的话)，该借用人须视为犹如该证券借用及证券交还已分别以相等于有关的证券借用作出时该被借用证券的市值的代价进行。
　　(6)凡任何人已订立证券借用及借出协议，且根据该协议完成一项证券借用，而就任何课税年度为该人作利得税评税时，评税主任认为第(1)款所指明的规定已予符合或将予符合，则评税主任可基于本条适用而作出评税。
　　(7)凡─
　　(a)基于本条适用而已作出一项评税；及
　　(b)在作出该项评税后，评税主任信纳本条并不适用，则评税主任可据此而调整该项评税。
　　(8)在本条中─
　　“指明证券”(specified securities) 指由局长为本条的施行而一般地或在个别个案中以书面指明的不属香港证券(指其在香港的售卖及购买是受任何认可证券市场的规则及常规所管限的证券)的以下项目─ (由2002年第5号第407(2)条修订)
　　(a)属于不论是否法人团体的团体，或属于任何政府或地方政府主管当局，或由该等团体或该等政府或地方政府主管当局发行的任何股份、股额、债权证、债权股额、基金、债券或票据，或任何描述的其他相类投资；
　　(b)单位信托计划下的任何单位；
　　(c)就(a)或(b)段所提述的证券而有的或该等证券的任何权利、认购权或权益； (由1996年第56号第2条增补)“派发”(distribution) 包括─
　　(a)利息支付；
　　(b)股息；
　　(c)任何公司以红股形式发行给其股东的股票；
　　(d)任何单位信托的受托人以赎回、变现或清盘以外的任何其他方式存入任何单位持有人贷方帐户的款额；
　　(e)任何单位信托的受托人发行的单位；“借用人”(borrower)、“被借用证券”(borrowed stock)、“借出人”(lender)、“认可证券市场”(recognized stock market)、“指明用途”(specified purpose)、“证券借用”(stock borrowing)、“证券借用及借出协议”(stock borrowing and lending agreement)及“证券交还”(stock return) 的涵义，在符合第(9)款的规定下，与《印花税条例》(第117章)中该等词的涵义相同； (由1996年第56号第2条修订；由2002年第5号第407(2)条修订)
　　“借用期间”(borrowing period) 就任何被借用证券而言，指该证券根据一项证券借用而被借用的时间开始，至就该证券完成证券交还为止的一段期间；
　　“认购权”(option)─
　　(a)就任何公司而言，包括取得该公司股票的认购权；
　　(b)就任何单位信托而言，包括取得该单位信托的单位的认购权； (由2003年第14号第24条修订)“权利”(right)─
　　(a)就任何公司而言，包括取得该公司股票的权利，或取得认购权的权利；
　　(b)就任何单位信托而言，包括取得该单位信托的单位的权利，或取得认购权的权利。(9)为解释于第(8)款中藉提述《印花税条例》(第117章)而界定的词语的目的，该条例中以相应条文提述“香港证券”或其在香港的售卖及购买是受任何认可证券市场的规则及常规所管限的香港证券之处，须解释为包括提述局长已根据第(8)款指明的指明证券。 (由1996年第56号第2条增补。由2002年第5号第407(2)条修订)
　　(10)就第(8)款中“指明证券”的定义而言，“香港证券”、“单位”及“单位信托计划”的涵义与它们在《印花税条例》(第117章)中的涵义相同。 (由1996年第56号第2条增补)
　　(由1994年第71号第2条增补)
　　第112章第16条　应课税利润的确定
　　公式中∶ X 指在有关课税年度借款人的评税基期内，每个在终结时有关债权证或票据或该等债权证或票据中的有关权益(视属何情况而定)的本金未付清、且订有上述安排的日子的总日数；
　　Y 指在有关课税年度借款人的评税基期内，每个在终结时有关债权证或票据或该等债权证或票据中的有关权益(视属何情况而定)的本金未付清的日子的总日数；及
　　Z 指(c)或(d)段(视属何情况而定)提述的、且若非有本款及第(2A)及(2B)款的规定本可在有关课税年度根据第(1)(a)款扣除的款项的总额。 (由2004年第12号第6条增补)(2D) 就第(2A)款而言，如某笔存款或贷款是由信托产业的受托人或上述受托人所控制的法团存放或借出的，则该笔存款或贷款须当作均由该受托人、该法团及该项信托的受益人存放或借出。 (由2004年第12号第6条增补)
　　(2E) 就第(2B)款而言─
　　(a) 该款中对任何须就借款或借款的任何部分以利息形式支付的款项的任何提述(不论实际如何描述)，须解释为包括对符合以下说明的任何须就其他贷款以本金或利息形式支付的款项的提述─
　　(i) 该款项的支付是以任何须就借款或借款的任何部分以本金或利息形式支付的款项作为全部或部分、直接或间接的保证或担保的；或
　　(ii) 该款项的支付是以任何须就借款或借款的任何部分以本金或利息形式支付的款项的支付作为全部或部分、直接或间接的条件的；(b) 按照(a)段解释的任何须就借款或借款的任何部分以利息形式支付的款项，如须直接或透过任何中间人支付予信托产业的受托人或上述受托人所控制的法团，则该款项须当作须如此支付予该受托人、该法团及该项信托的受益人；及
　　(c) “除外人士”(excepted person) 指─
　　(i) 就按照(a)段解释的任何须就借款或借款的任何部分以利息形式支付的款项而根据本条例应课税的人；
　　(ii) 就与借款人有联系而并非放债人的人而言─
　　(A) 以下述的人的身分有权获得第(i)节提述的任何款项的人─
　　(I) 以信托产业的受托人身分行事或依据合约条款持有属于他人的财产，但不享有有关款项的实益权益的人；
　　(II) 第26A(1A)(a)(i)或(ii)条适用的单位信托的受益人(而有关款项是就第26A(1A)(b)条提述的指明投资计划而须支付予该单位信托的任何受托人的)；或
　　(III) 以下退休计划的成员：认可退休计划，或性质大致相同、在香港以外设立而局长信纳是在一个可接受的规管制度中符合监管当局的规定的退休计划；(B) 公共机构；
　　(C) 一个法团，而政府实益拥有超过一半该法团当其时已发行股本的面值；或
　　(D) 财务机构或海外财务机构。 (由2004年第12号第6条增补)(2F) 就第(2C)款而言─
　　(a) 该款中对任何须就有关债权证或票据或该等债权证或票据中的任何权益以利息形式支付的款项的任何提述(不论实际如何描述)，须解释为包括对符合以下说明的任何须就其他贷款以本金或利息形式支付的款项的提述─
　　(i) 该款项的支付是以任何须就有关债权证或票据或该等债权证或票据中的任何权益以本金或利息形式支付的款项作为全部或部分、直接或间接的保证或担保的；或
　　(ii) 该款项的支付是以任何须就有关债权证或票据或该等债权证或票据中的任何权益以本金或利息形式支付的款项的支付作为全部或部分、直接或间接的条件的；(b) 按照(a)段解释的任何须就有关债权证或票据或该等债权证或票据中的任何权益以利息形式支付的款项，如须直接或透过任何中间人支付予信托产业的受托人或上述受托人所控制的法团，则该款项须当作须如此支付予该受托人、该法团及该项信托的受益人；及
　　(c) “除外人士”(excepted person) 指─
　　(i) 就按照(a)段解释的任何须就有关债权证或票据或该等债权证或票据中的任何权益以利息形式支付的款项而根据本条例应课税的人；
　　(ii) 就与借款人有联系的人而言─
　　(A) 以下述的人的身分有权获得第(i)节提述的任何款项的人─
　　(I) 以信托产业的受托人身分行事或依据合约条款持有属于他人的财产，但不享有有关款项的实益权益的人；
　　(II) 第26A(1A)(a)(i)或(ii)条适用的单位信托的受益人(而有关款项是就第26A(1A)(b)条提述的指明投资计划而须支付予该单位信托的任何受托人的)；或
　　(III) 以下退休计划的成员：认可退休计划，或性质大致相同、在香港以外设立而局长信纳是在一个可接受的规管制度中符合监管当局的规定的退休计划；(B) 公共机构；
　　(C) 一个法团，而政府实益拥有超过一半该法团当其时已发行股本的面值；或
　　(D) 财务机构或海外财务机构。 (由2004年第12号第6条增补)(2G) 如在有关的安排下，就有关债权证或票据或该等债权证或票据中的任何权益以利息形式支付的有关款项须支付予市场庄家，而该市场庄家是在其关乎庄家活动的行业、专业或业务的通常运作中为了就该等债权证或票据或该等权益提供流通量的目的而持有该等债权证或票据或该等权益的，则第(2C)款不适用。 (由2004年第12号第6条增补)
　　(2H) 在第(2G)款中，“市场庄家”(market maker) 指符合以下规定的人─
　　(a) 根据《证券及期货条例》(第571章)获发牌或获注册进行证券交易，或获位于香港以外的主要金融中心的某监管当局授权如此行事，而该金融中心是局长为施行第(2)(f)(ii)(A)款而认可的；
　　(b) 在其关乎庄家活动的行业、专业或业务的通常运作中，显示本身是愿意经常性地为自己买卖证券的；及
　　(c) 积极地参与由多个种类不同的没有关连的机构所发行的证券的庄家活动。 (由2004年第12号第6条增补)(3) 在本条中─ (由2004年第12号第6条修订)
　　“主要职员”(principal officer) 指─
　　(a) 受雇于任何法团的任何人，而该人单独或与其他一人或多于一人在该法团各董事的直接权能下，负责经营该法团的业务；或
　　(b) 如此受雇的任何人，而该人在该法团任何董事或(a)段所适用的任何人的直接权能下，就该法团行使管理职能；“信托的受益人”(beneficiary under the trust) 指在任何信托产业下受益或能够受益(不论是藉着指定受益权的行使或藉其他方法)的任何人，不论是直接受益或透过任何中间人而受益，或指直接或间接能够或可合理地预期能够控制该信托产业的活动或运用该产业本身财产或其入息的任何人；
　　“相联者”(associate) 就任何人而言─
　　(a) 如该人是自然人，指─
　　(i) 该人的任何亲属；
　　(ii) 该人的任何合伙人及该合伙人的任何亲属；
　　(iii) 该人属合伙人之一的任何合伙；
　　(iv) 由该人、其合伙人或该人属合伙人之一的任何合伙所控制的任何法团；
　　(v) 第(iv)节所提述的任何法团的董事或主要职员；(b) 如该人是法团，则指─
　　(i) 任何相联法团；
　　(ii) 任何控制该法团的人与该人的任何合伙人及(如该人或该合伙人是自然人)该人或该合伙人的任何亲属； (由2003年第14号第24条修订)
　　(iii) 该法团或任何相联法团的任何董事或主要职员，以及该董事或职员的任何亲属；
　　(iv) 该法团的任何合伙人及(如该合伙人是自然人)该合伙人的任何亲属；(c) 如该人是合伙，则指─
　　(i) 该合伙的任何合伙人及(如该合伙人是合伙)该合伙的任何合伙人、该合伙所属的任何其他合伙的任何合伙人及(如该合伙人是合伙)该合伙的任何合伙人及(如本节所提及的任何合伙中的任何合伙人或与该合伙在其他合伙中是合伙人的任何人是自然人)该人的任何亲属；
　　(ii) 由该合伙或其中任何合伙人控制的任何法团或(如该合伙人是自然人)该人的任何亲属；
　　(iii) 任何合伙人是其董事或主要职员的任何法团；
　　(iv) 第(ii)节所提述的任何法团的任何董事或主要职员；“相联法团”(associated corporation) 就任何人而言─
　　(a) 指受该人控制的任何法团；
　　(b) 如该人是法团，则指─
　　(i) 控制该人的任何法团；或
　　(ii) 受控制该人的同一人所控制的任何法团；“海外财务机构”(overseas financial institution) 指在香港以外地方经营银行业务或接受存款业务的人，但如局长按照第(4)款所赋权力，决定某人不得为本条的施行而被承认为海外财务机构，则该人不包括在内； (由2004年第12号第6条修订)
　　“亲属”(relative) 指有关人士的配偶、父母、子女或兄弟姊妹；而在推断此种关系时，领养的子女须当作是其亲生父母的子女，亦是其领养父母的子女，而继子女则须当作是其亲生父母的子女，亦是其继父母的子女。 (由1997年第63号第2条代替)
　　(由2004年第12号第6条修订)(3A) 在本条中─
　　(a) 在以下情况下，某法团视作由某人控制─
　　(i) 该人藉着持有该法团或任何其他法团的股份，或持有与该法团或任何其他法团有关的股份，或藉着拥有该法团或任何其他法团的投票权，或拥有与该法团或任何其他法团有关的投票权，而有权力确保该法团的事务按照该人的意愿办理；或
　　(ii) 该人凭借规管该法团或任何其他法团的组织章程细则或其他文件所授予的权力，而有权力确保该法团的事务按照该人的意愿办理；及(b) 如某并非法团的人惯常或有义务(不论该义务是明示或隐含的，亦不论该义务是否可藉法律程序强制执行或是否意图可藉法律程序强制执行的)就其投资或业务按照另一人的指示、指令或意愿而行事，则该人即视作由该另一人控制。 (由2004年第12号第6条增补)(3B) 在本条中，在以下情况下，某人视作与某借款人有联系─
　　(a) 该人是该借款人的相联法团；
　　(b) 该人并非法团，而他─
　　(i) 控制该借款人；
　　(ii) 由该借款人控制；或
　　(iii) 由控制该借款人的同一人所控制。 (由2004年第12号第6条增补)(4) 局长如认为任何人的银行业务或接受存款业务未受到任何监管当局足够的监管，则可为本条的施行而决定该人不得被承认为海外财务机构。 (由1984年第36号第4条增补。由2004年第12号第6条修订)
　　(5) 《1984年税务(修订)条例》(Inland Revenue (Amendment) Ordinance 1984)(1984年第36号)对本条所作的修订，并无不容许根据第(1)(a)款就1984年4月1日前须缴付的款项作出扣除的效用，但该项扣除须是原可在紧接该条例实施前合法予以扣除的。 (由1984年第36号第4条增补。由1986年第7号第4条修订)
　　(5A) 《2004年税务(修订)条例》(2004年第12号)(“修订条例”)第6(a)、(b)、(c)、(d)、(e)及(f)条对本条所作的修订─
　　(a) 不适用于在修订条例生效前招致的第(1)(a)款描述的款项；
　　(b) (如某项交易是在1998年4月1日前向局长提出预先检定的申请中所指者，而局长在修订条例生效前表示意见认为该项交易并不属第61A条的条款所列者)不适用于根据该项交易而招致的第(1)(a)款描述的款项；或
　　(c) (如某项安排是根据第88A条向局长提出的申请中所指者，而局长在修订条例生效前根据该条裁定该项安排并不属第61A条的条款所列者)不适用于根据该项安排而招致的第(1)(a)款描述的款项。 (由2004年第12号第6条增补)(6) 行政长官会同行政会议可藉宪报公告修订附表3。 (由1989年第17号第5条增补。由1999年第12号第3条修订)
　　(由1964年第28号第7条代替。由1965年第35号第9条修订)___________________________________________________________________
　　注：
　　* 1998年第31号条例对第16(1)(ga)条作出的修订就自2000年4月1日开始的课税年度及以后的各课税年度而适用。 (1998年第31号第2(2)条；2000年第175号法律公告)
　　第112章第16A条　认可退休计划的特别付款可容许予以扣除
　　(1)除第17(1)(k)条另有规定外，凡任何人在香港经营某行业、专业或业务，而作出以下付款─ (由1986年第7号第12条修订)
　　(a)向根据任何认可职业退休计划而妥为设立的基金作出的供款，但一般的每年供款除外；或
　　(b)就任何认可职业退休计划下的保险合约而支付的保费，但一般的每年保费除外；或 (由1998年第4号第6条修订)
　　(c)向强制性公积金计划作出的供款，固定供款除外， (由1998年第4号第6条增补)该笔付款中如有任何部分是因该人雇用个人以产生根据本部应课税的利润而支付，而就一切有关情况而言，该部分并非属过多者，则该部分付款须被当作全部及纯粹是在产生该利润时所招致的开支，并须容许按照第(2)款从上述利润中扣除。 (由1993年第76号第6条修订)
　　(2)为作出第(1)款所订定的扣除，该笔付款中五分之一须当作是在实际支付该笔付款的评税基期内支出，而其余4份则须当作是在随后4个课税年度中按每年度的评税基期各占一份的比率支出∶
　　但在任何情况下，扣除的总额不得超过该笔付款的款额。
　　(3)就第(1)(c)款而言，供款如是定期向强制性公积金计划作出，而款额是相近或大致上相近，或是参照某个比例或参照某人的薪金或其他报酬的某个固定百分率而计算的，即为固定供款。 (由1998年第4号第6条代替)
　　(由1956年第49号第12条代替)
　　第112章第16AA条　可容许自雇人士扣除强制性供款
　　(1)除第(2)款另有规定外，凡任何人以独资经营人或合伙的合伙人身分在香港经营某行业、专业或业务，而该人在任何课税年度的评税基期内，就其根据《强制性公积金计划条例》(第485章)作为自雇人士而支付强制性供款的法律责任支付任何强制性供款，则所支付的供款须当作全部及纯粹是在产生该行业、专业或业务的根据本部应课税的利润时所招致的开支，并须容许在该课税年度从该利润中扣除。
　　(2)在任何课税年度─
　　(a)不得就任何根据本部任何其他条次的条文或第26G条可容许扣除的款项，根据第(1)款容许任何人作出扣除；
　　(b)根据第(1)款可容许任何人作出的扣除，不得超出附表3B就该课税年度指明的款额中，扣减根据本部任何其他条次的条文或第26G条可容许该人扣除的款额后所得的款额。
　　(由1998年第31号第9条增补)___________________________________________________________________________
　　注：
　　第16AA条就自2000年4月1日开始的课税年度及以后的各课税年度而适用。 (1998年第31号第2(2)条；2000年第175号法律公告)
　　第112章第16B条　研究和开发的开支
　　(1)即使第17条另有规定，在确定任何人在任何课税年度从任何行业、专业或业务所得而根据本部应课税的利润时，除第(2)款另有规定外，须扣除该人在该课税年度评税基期内所作出的以下付款及所招致的以下开支(但根据本条以外的其他条文而可容许扣除的款额除外)─
　　(a)该等付款是─
　　(i)支付给任何认可研究机构，以供其进行与该行业、专业或业务有关的科学研究的；或
　　(ii)支付给任何认可研究机构，而该机构的目标，是从事与该行业、专业或业务所属的某类行业、专业或业务有关的科学研究的；及(b)与该行业、专业或业务有关的科学研究开支，包括资本开支，但不包括在土地或建筑物方面或在改建、增建或扩建建筑物方面的资本开支。(2)本条所提述的任何付款或开支，如是在香港以外地方支付或招致，而与如此支付或如此招致的款项有关的行业、专业或业务，部分是在香港以内经营，部分则在香港以外地方经营，则根据本条可容许作出的扣除，须是若非属上述情形则会是在有关情况中属合理的扣除部分。 (由1986年第7号第12条修订)
　　(3)(a)任何工业装置或机械，如代表科学研究方面的资本性质开支，且在确定从某行业、专业或业务所得利润时，该资本开支已依据第(1)(b)款所容许者予以扣除，则在该工业装置或机械停止由经营该行业、专业或业务的人使用于与该行业、专业或业务有关的科学研究，并由该人当即或在其后售出时，有关的售卖得益中无须根据本部任何其他条次的条文课税并且不超出扣除的款额的部分，均须视为该行业、专业或业务在上述售卖作出时应累算的于香港产生或得自香港的营业收入，如该项售卖是在该行业、专业或业务永久停业之日或之后进行，则须被视为在紧接上述停业时之前应累算的于香港产生或得自香港的营业收入。
　　(b)任何该等工业装置或机械如被毁掉，则为(a)段的施行，该工业装置或机械须被视为是在紧接毁掉发生时之前售出，而经营该行业、专业或业务的人就该项毁掉而收取的任何保险赔款或任何类别的其他补偿，以及该人就该等工业装置或机械的残余部分而收取的任何款项，均须被视为该项售卖的得益。
　　(c)在(a)段中，凡提述售卖时间之处，须解释为完成交易的时间或将管有权交出的时间，两者以较早的为准。(3A) (a)即使第14条载有不对售卖资本资产征收利得税的规定，凡在确定任何人在1998年4月1日开始的课税年度或以后任何课税年度从某行业、专业或业务所得利润时，已根据本条所容许者扣除任何科学研究的开支，且该科学研究的权利或因该科学研究而产生的权利在其后由该人售出，则─
　　(i)除第(ii)节另有规定外，有关的售卖得益；
　　(ii)(如扣除是按照第(2)款所容许者作出)有关的售卖得益中，按获如此扣除的开支在与上述权利有关的科学研究的开支中所占的比例定出的部分，
　　其中无须根据本部任何其他条次的条文课税并且不超出扣除的款额的部分，须被视为是该行业、专业或业务在上述售卖作出之时应累算的营业收入；而在有关售卖是在该行业、专业或业务永久停业之日或之后作出的情况下，则须被视为是在紧接该行业、专业或业务永久停业之前应累算的营业收入。
　　(b)为本款的施行─
　　(i)在不捐害第(3)款规定的原则下，凡提述售卖得益，须解释为提述售卖得益中并非可归因于售卖工业装置或机械的部分；
　　(ii)凡提述售卖作出之时，就任何权利而言，须解释为提述等权利售卖完成之时。 (由1998年第32号第7条增补)(4)(a)在本条中─
　　“科学研究”(scientific research) 指─
　　(a)为增广知识而进行的自然科学或应用科学方面的任何活动；
　　(b)为任何可行性研究或就任何市场、工商或管理事务的研究而进行的任何系统性、调查性或实验性活动； (由1998年第32号第7条代替)“认可研究机构”(an approved research institute) 指任何大学、学院、机构、协会或组织，而该等机构、协会或组织须是局长为本条的施行而以书面批准其进行对香港有价值的科学研究或可能证实为有价值的科学研究的机构、协会或组织。 (由1986年第7号第12条修订；由1996年第24号第5条修订)
　　(b)为(a)段的施行而作出的批准─
　　(i)可自批准文书内所指明的日期起生效，不论该日期是在该批准日期之前或之后；及
　　(ii)可随时撤回。(5)在本条中─
　　(a)凡提述科学研究所招致的开支时，并不包括取得科学研究权或取得因科学研究而产生的权利所招致的开支，但除上述外以及除第(1)(b)款另有规定外，则包括提述为贯彻科学研究或为提供设备以供贯彻科学研究而招致的全部开支；及
　　(b)凡提述与某行业、专业或业务有关或与某类行业、专业或业务有关的科学研究时，须阅作包括─
　　(i)可导致或方便该行业、专业或业务或该类行业、专业或业务扩展的任何科学研究，或导致或方便该行业、专业或业务或该类行业、专业或业务的技术效能得以改进的任何科学研究；及
　　(ii)与该行业、专业或业务或该类行业、专业或业务所雇用的工人的福利特别有关的任何医药性质的科学研究；及(c)凡提述权利，须解释为包括提述该等权利中的某部分或权益。 (由1998年第32号第7条增补)(6)为施行本条─
　　(a)任何开支中如有部分是由香港政府、在香港或在其他地方的任何政府、公共主管当局或地区主管当局，或由某人以外的任何其他他人直接或间接支付或将会支付，则该部分开支不得被视为某人所招致的开支；及 (由1986年第7号第12条修订；由1996年第19号第5条修订)
　　(b)任何属资本性质的开支，如是由任何行将经营某行业、专业或业务的人在与该行业、专业或业务有关的科学研究中所招致，则须被视为该人在经营该行业、专业或业务的第一天所招致的。(7)就超过一个行业、专业或业务而支付的同一笔款项或招致的同一笔开支，为本条的施行均不获考虑。
　　(由1965年第35号第10条增补。由1998年第32号第7条修订)
　　第112章第16C条　工业教育方面的付款
　　(1)即使第17条另有规定，凡任何人在香港经营某行业、专业或业务而作出任何付款，以供在任何大学、大学学院、工业学院或其他由局长为本条的施行而以书面批准的相类似机构，进行与该行业、专业或业务有关的工业教育(而若非如此则该笔付款不得根据本条例可容许予以扣除者)，则在确定该行业、专业或业务在该课税年度所得的利润时，该笔付款须作为在其付出的评税基期内的开支而予以扣除。 (由1986年第7号第12条修订；由1996年第24号第6条修订)
　　(2)为施行本条，工业教育如果是并仅如果是某行业、专业或业务所属的某类行业、专业或业务所雇用的人所特别需要的一种工业教育，则须当作是与该行业、专业或业务有关。
　　(3)为第(1)款的施行而作出的批准─
　　(a)可自批准文书内所指明的日期起生效，不论该日期是在该批准日期之前或之后；及
　　(b)可随时撤回。
　　(由1965年第35号第10条增补。由1998年第32号第8条修订)
　　第112章第16D条　认可慈善捐款
　　(1)除第(2)款另有规定外，根据本部应课税的人在任何课税年度的评税基期内作出的认可慈善捐款总额如不少于$100，则该人可从其在该课税年度的原本属应评税利润中扣除该总额。
　　(2)任何人均无权根据第(1)款就任何课税年度扣除─
　　(a)根据第16、16B或16C条可容许予以扣除的款项； (由1993年第56号第11条修订；由1998年第31号第10条修订)
　　(aa)根据第IVA部可容许予以扣除的款项； (由1998年第31号第10条增补)
　　*(b)以下款项─
　　(i)就自2002年4月1日开始的课税年度及之前任何课税年度而言，超过该人的应评税利润在就根据第VI部订定的免税额及征税作出调整后所得的余额的10% ；
　　(ii)就自2003年4月1日或其后开始的任何课税年度而言，超过该人的应评税利润在就根据第VI部订定的免税额及征税作出调整后所得的余额的25%。 (由2003年第24号第4条代替)
　　(由1975年第7号第10条增补)___________________________________________________________________
　　注：
　　*2003年第24号对第16D(2)(b)条作出的修订就自2003年4月1日开始的课税年度及以后的各课税年度而适用。(请参阅2003年第24号第2条)
　　第112章第16E条　专利权等的购买与出售
　　(1)即使第17条另有规定，在确定任何人在任何课税年度从任何行业、专业或业务所得而根据本部应课税的利润时，除第(2)及(6)款另有规定外，须扣除该人因购买专利权或购买任何工业知识的权利以供该行业、专业或业务在香港产生该利润之用的开支，但该开支须是在该课税年度的评税基期内招致的(但根据本条以外的其他条文而可容许予以扣除的款额除外)。 (由1986年第7号第12条修订；由1992年第15号第2条修订)
　　(2)属第(1)款所提述类别的任何权利，如是购入以供部分在香港使用，部分在香港以外地方使用，则根据本条可容许作出的扣除，须是在顾及该项权利在香港使用的程度后，从第(1)款所提述的开支中，按有关个案的情况而将合理而适当的部分予以扣除。 (由1986年第7号第12条修订)
　　(2A) 任何专利权或任何工业知识的权利，如是由任何人全部或部分向相联者购买，则不得就该专利权或工业知识的权利而根据第(1)款容许作出扣除。 (由1992年第15号第2条增补)
　　(2B) 为施行第(2A)款，属第(1)款所提述类别的任何权利，如是由一项信托产业的受托人或由该受托人所控制的任何法团所购买或出售，则该类权利须当作是由每名上述受托人、该法团及该项信托的受益人购买或出售，(视属何情况而定)　 (由1992年第15号第2条增补)
　　(3)属第(1)款所提述类别的任何权利，如是在确定任何人从某行业、专业或业务所得利润时，曾根据本条容许该人就该权利作出扣除，则在该人日后出售该权利时─
　　(a)有关的售卖得益；或
　　(b)如上述扣除是第(2)款所适用者，则有关的售卖得益中，与曾根据该款容许作出扣除的权利有关的部分，而又非属于根据本部其他条文应课税者，即使第14条载有对售卖资本资产不征收利得税的规定，上述得益款项仍须被视为是该行业、专业或业务在该权利售出时应累算的营业收入，而如该权利是在该行业、专业或业务永久停业之日或之后售出的，则该等款项须当作是该行业、专业或业务在紧接永久停业时之前应累算的营业收入。
　　(4)在本条中─
　　“工业知识”(know-how) 指相当可能有助于货品或物料的制造或加工的任何工业资料或技术；
　　“主要职员”(principal officer) 指─
　　(a)受雇于任何法团的任何人，而该人单独或与其他一人或多于一人在该法团各董事的直接权能下，负责经营该法团的业务；或
　　(b)如此受雇的任何人，而该人在该法团任何董事或(a)段所适用的任何人的直接权能下，就该法团行使管理职能；“信托受益人”(beneficiary under the trust) 指在任何信托产业下受益或能够受益(不论是藉指定受益权的行使或藉其他方法)的任何人，不论是直接受益或透过任何中间人而受益，亦指直接或间接能够或可合理地预期能够控制该信托产业的活动或运用该产业本身财产或其入息的任何人；
　　“相联法团”(associated corporation) 指─
　　(a)受购买第(1)款所提述类别的权利的任何人(包括被当作已购买该类权利的人)控制的任何法团；
　　(b)控制本身是法团的上述购买者的任何法团；或
　　(c)与本身是法团的上述购买者受同一人控制的任何法团；“相联者”(associate) 就购买第(1)款所提述类别的权利的任何人(包括被当作已购买该类权利的人)而言─
　　(a)如该购买者是自然人，指─
　　(i)该购买者的任何亲属；
　　(ii)该购买者的任何合伙人及该合伙人的任何亲属；
　　(iii)该购买者属合伙人之一的任何合伙；
　　(iv)由该购买者、其合伙人或该购买者属合伙人之一的任何合伙所控制的任何法团；
　　(v)第(iv)节所提述的任何该等法团的任何董事或主要职员；(b)如该购买者是法团，则指─
　　(i)任何相联法团；
　　(ii)任何控制该法团的人与该人的任何合伙人及(如该人或该合伙人是自然人)该人或该合伙人的任何亲属； (由2003年第14号第24条修订)
　　(iii)该法团或任何相联法团的任何董事或主要职员，以及该董事或职员的任何亲属；
　　(iv)该法团的任何合伙人及(如该合伙人是自然人)该合伙人的任何亲属；(c)如该购买者是合伙，则指─
　　(i)该合伙的任何合伙人及(如该合伙人是合伙)该合伙的任何合伙人、该合伙所属的任何其他合伙的任何合伙人及(如该合伙人是合伙)该合伙的任何合伙人及(如本节所提及的任何合伙中的任何合伙人或与该合伙在其他合伙中是合伙人的任何人是自然人)该人的任何亲属； (由1993年第65号第2条代替)
　　(ii)(由1993年第65号第2条废除)
　　(iii)由该合伙或其中任何合伙人控制的任何法团或(如该合伙人是自然人)该人的任何亲属；
　　(iv)任何合伙人是其董事或主要职员的任何法团；
　　(v)第(iii)节所提述的任何法团的任何董事或主要职员；“专利权”(patent rights) 指做某事或授权做某事的权利，而若非因该项权利，则做该事或授权做该事即属侵犯专利者；
　　“控制”(control) 在与任何法团有关时，指一个人藉以下而确保该法团的事务按照其本人意愿办理的权力─
　　(a)藉持有该法团或任何其他法团的股份、或持有与该法团或任何其他法团有关的股份，或藉拥有该法团或任何其他法团的投票权、或拥有与该法团或任何其他法团有关的投票权；或
　　(b)凭借规管该法团或任何其他法团的组织章程细则或其他文件所授予的权力；“亲属”(relative) 指有关人士的配偶、父母、子女或兄弟姊妹；而在推断此种关系时，领养的子女须当作是其亲生父母的子女，亦是其领养父母的子女，而继子女则须当作是其亲生父母的子女，亦是其继父母的子女。 (由1992年第15号第2条代替)
　　(5)在本条中，凡提述购买或出售第(1)款所提述类别的权利时，包括提述购买或出售任何该等权利的股份或权益 (由1992年第15号第2条增补)
　　(6)《1992年税务(修订)条例》(Inland Revenue (Amendment) Ordinance 1992) (1992年第15号)对本条所作的修订，适用于根据在1991年4月18日或其后订立的合约而购买的专利权或任何工业知识的权利，而在紧接该条例生效日期前正在施行的本条规定，继续适用于根据在1991年4月18日前订立的合约而购买的专利权或任何商标或设计的权利，亦适用于因出售该等专利权或权利而收取的得益，不论该等得益是在1991年4月18日之前或之后取得的，犹如该等修订并无制定一样。 (由1992年第15号第2条增补)
　　第112章第16F条　建筑物翻修开支
　　(1)即使第17条另有规定，在任何课税年度的评税基期中，凡任何人为任何并非住用建筑物或构筑物的建筑物或构筑物的翻新或翻修而招致资本开支，则只要该等开支是为产生根据本部应征收税项的利润而招致的，该人可申索该等开支为在产生该利润时所招致的支出或开支，而该等开支须获容许按照本条自该利润扣除。 (由1998年第32号第9条修订)
　　(2)凡该项开支实际上是在某一评税基期中招致的，为第(1)款的施行，所容许的扣除，在该评税基期中是该项开支的五分之一，而余款须容许作4次等额扣除，在其后连续4个课税年度的每一个评税基期中作一次扣除。
　　(3)凡为任何建筑物或构筑物的翻新或翻修而招致任何资本开支，而扣除该项开支根据本条是获容许的，则任何人均无权就该等开支而获得第VI部所订的免税额。 (由1998年第32号第9条修订)
　　(4)本条─
　　(a)不适用于为用作或拟用作住用建筑物或构筑物的任何建筑物或构筑物招致的资本开支；
　　(b)不适用于任何人为使任何建筑物或构筑物能够首次由该人实质上用作产生该人根据本部应课税的利润而招致的资本开支；
　　(c)在任何人招致资本开支以使任何建筑物或构筑物能够用作有别于该建筑物或构筑物在紧接招致该资本开支之前所作用途的任何用途的情况下，不适用于该资本开支。 (由1998年第32号第9条代替)(5)在本条中─
　　“住用建筑物或构筑物”(domestic building or structure) 指任何用作居住用途的建筑物或构筑物，但不包括任何用作旅馆或其任何部分的建筑物或构筑物；
　　“建筑物或构筑物”(building or structure) 包括建筑物或构筑物的一部分；
　　“旅馆”(hotel, guesthouse) 的涵义，与《旅馆业条例》(第349章)中该词的涵义相同。 (由1998年第32号第9条代替)
　　(由1996年第24号第7条增补)
　　第112章第16G条　提供订明固定资产方面的资本开支
　　(1)即使第17条另有规定，在确定任何人在任何课税年度从任何行业、专业或业务所得而根据本部应课税的利润时，除第(2)及(3)款另有规定外，须扣除该人在该课税年度评税基期内所招致的任何指明资本开支。
　　(2)凡就任何订明固定资产招致任何指明资本开支，而该资产是部分用于产生根据本部应课税的利润和部分用于其他用途的，则根据本条可容许作出的扣除，为该等指明资本开支中，按该资产用作产生如此根据本部应课税的利润的程度定出的合乎比例的部分。
　　(3)(a)即使第14条载有不对售卖资本资产征收利得税的规定，凡在确定任何人从某行业、专业或业务所得利润时，已根据本条所容许者就某订明固定资产扣除任何指明资本开支，且该资产在其后由该人售出，则─
　　(i)除第(ii)节另有规定外，有关的售卖得益；
　　(ii)(如扣除是按照第(2)款所容许者作出)有关的售卖得益中，按就该资产获如此扣除的开支在指明资本开支中所占的比例定出的部分，
　　其中无须根据本部任何其他条次的条文课税并且不超出扣除的款额的部分，须被视为是该行业、专业或业务在上述售卖作出之时应累算的于香港产生或得自香港的营业收入；而在有关售卖是在该行业、专业或业务永久停业之日或之后作出的情况下，则须被视为是在紧接该行业、专业或业务永久停业之前应累算的于香港产生或得自香港的营业收入。
　　(b)为(a)段的施行，凡在确定任何人从某行业、专业或业务所得利润时，已根据本条所容许者就某订明固定资产扣除任何指明资本开支，且该资产在其后被毁掉，则该资产须被视为是在紧接其被毁掉之前售出，而该人就该项毁掉而收取的任何保险赔款或任何类别的其他补偿，以及该人就该资产的剩余部分而收取的任何款项，均须被视为该项售卖的得益。
　　(c)凡就(a)段所提述的订明固定资产的售卖而言─
　　(i)买方是受卖方控制的人；
　　(ii)卖方是受买方控制的人；
　　(iii)买卖双方是同受某人控制的人；或
　　(iv)售卖是丈夫与其同住妻子之间的交易，
　　则局长如认为该资产的售价并不代表该资产在售卖作出之时的真正市值，须厘定其真正市值，而经如此厘定的款额就本款而言须当作是该资产的售卖得益。(d)为本款的施行，凡提述售卖作出之时，就任何订明固定资产而言，须解释为提述该资产售卖完成之时或将该资产的管有权交出之时，两者以较早者为准。(4)(a)在符合(c)段的规定下，凡在紧接本条生效之前，前任何人拥有并在使用任何属订明固定资产的机械或工业装置，则就本条而言，该人须当作在本条生效时已就该机械或工业装置招致指明资本开支。
　　(b)任何人根据(a)段而当作就任何机械或工业装置招致的指明资本开支，为就提供该机械或工业装置所招致的资本开支，扣减在以前所有课税年度就该资本开支给予该人的以下免税额的款额的总和─
　　(i)第37(1)、37A(1)或39B(1)条所指的初期免税额(如有的话)；及
　　(ii)第37(2)、37A(3)或39B(2)条所指的每年免税额(如有的话)。(c)(i)凡某人于一项根据第59条就该人而为1998年4月1日开始的课税年度作出的评税的通知书根据第62条发出的日期后一个月届满之前的任何时间，以书面选择(a)段对其适用，则该段方适用于该人。
　　(ii)第(i)节所指的选择，一经作出，不得撤回。(5)为本条的施行，行将经营某行业、专业或业务的人为该行业、专业或业务招致的指明资本开支，须被视为是该人在经营该行业、专业或业务的第一天所招致的。
　　(6)在本条中─
　　“例外固定资产”(excluded fixed asset) 在任何人根据租约而就某固定资产持有承租人权利的情况下，指该固定资产；
　　“订明固定资产”(prescribed fixed asset) 指─
　　(a)《税务规则》(第112章，附属法例)第2条附载的列表中第1部第16、20、24、26、28、29、31、33及35项所指明的机械或工业装置中特别和直接用于任何制造程序的机械或工业装置；
　　(b)不属任何机械或工业装置整体的一部分的任何电脑硬件；
　　(c)电脑软件及电脑系统，但不包括例外固定资产；
　　“指明资本开支”(specified capital expenditure) 就任何人而言，指该人在提供订明固定资产方面所招致的任何资本开支，但不包括─
　　(a)可根据本部任何其他条次的条文扣除的资本开支；
　　(b)根据租购协议招致的资本开支。
　　(由1998年第32号第10条增补)
　　第112章第17条　不容许作出的扣除
　　(1)为确定任何人根据本部应课税的利润，以下各项均不得容许扣除─ (由1955年第36号第25条修订；由1956年第49号第13条修订)
　　(a)家庭或私人开支，包括─
　　(i)往返该人的住所与营业地点的交通开支；及*(ii)(除第16AA条另有规定外)该人以强制性公积金计划的成员身分向该计划作出的供款； (由1998年第4号第6条代替。由1998年第31号第25条修订)*(b)(除第16AA条另有规定外)任何支出或开支而又并非为产生上述利润而花费者； (由1955年第36号第25条修订；由1998年第31号第11条修订)
　　(c)资本性质的任何开支，或资本的任何亏损或撤回；
　　(d)用于改进方面的成本；
　　(e)根据任何保险计划或弥偿合约而可得回的款项；
　　(f)并非为产生上述利润而占用或使用的处所或部分处所的租金或有关开支； (由1955年第36号第25条修订)
　　(g)根据本条例已缴付或须缴付的任何税款，但就雇员薪酬而已缴付的薪俸税除外； (由1949年第3号第7条代替。由1955年第35号第25条修订)
　　(h)该人作为雇主就任何雇员而─
　　(i)向根据任何认可职业退休计划设立的基金支付的一般每年供款；或
　　(ii)为任何该等计划下的保险合约而支付的一般每年保费；或
　　(iii)向任何强制性公积金计划支付的固定供款，
　　但以上述付款总和中超过该雇员在与该等付款有关的期间内所获得的薪酬总和的百分之十五的部分为限； (由1998年第4号第6条代替)(i)为了就任何雇员支付(h)段所提述的付款而准备的款项与该段所提述的任何付款的总和中，超出该名雇员在与该等准备款项有关的期间内所获得的薪酬总和15%的款项部分； (由1986年第7号第5条增补。由1993年第76号第7条修订)
　　(j)就任何职业退休计划而准备的款项，但为支付(h)段所提述的任何款项而准备者除外； (由1986年第7号第5条增补。由1993年第76号第7条修订)
　　(k)该人作为雇主就任何雇员而─
　　(i)向根据任何认可职业退休计划设立的基金支付的供款；或
　　(ii)为任何该等计划下的保险合约而支付的保费；或
　　(iii)向任何强制性公积金计划支付的供款，
　　而该等款项的支付已在以前任何课税年度作出准备，该等款项亦已在该课税年度或以前另一课税年度容许予以扣除；或 (由1998年第4号第6条代替)(l)任何由─
　　(i)以雇主身分行事的人向认可职业退休计划以外的任何职业退休计划的基金所作的供款；或
　　(ii)该人以雇主身分为认可职业退休计划以外的任何职业退休计划的营办所作的付款。 (由1993年第76号第7条增补。由1998年第4号第6条修订)(2)在计算任何人经营任何行业、专业或业务的利润或亏损时，以下各项不容许扣除─
　　(a)该人的配偶的薪金或其他报酬；或
　　(b)该配偶所提供的资本或贷款的利息；或
　　(c)就该配偶而向强制性公积金计划作出的供款；或
　　(d)如属合伙，则─
　　(i)合伙人或合伙人的配偶的薪金或其他报酬；或
　　(ii)合伙人或合伙人的配偶所提供的资本或贷款的利息；或*(iii)(除第16AA条另有规定外)就合伙人或合伙人的配偶而向强制性公积金计划作出的供款。 (由1998年第4号第6条代替。由1998年第31号第25条修订)(3)在本条中─
　　“固定供款”(regular contributions) 的涵义与第16A(3)条中该词的涵义相同。 (由1998年第4号第6条增补)
　　___________________________________________________________________________
　　注：
　　*1998年第31号条例对第17(1)(a)(ii)及(b)及(2)(d)(iii)条作出的修订就自2000年4月1日开始的课税年度及以后的各课税年度而适用。 (1998年第31号第2(2)条；2000年第175号法律公告)
　　第112章第18条　利润的计算基准
　　(1)除本条另有规定外，在香港经营的任何行业、专业或业务在任何课税年度的应评税利润，须以该行业、专业或业务在该课税年度的上一年于香港产生或得自香港的全部利润为根据而计算。
　　(2)局长如信纳，在香港经营的某行业、专业或业务的帐目，通常是以截至3月31日以外的某日为结算日的，则局长可指示，从该来源所得的应评税利润，须以该来源在截至有关的课税年度上一年该日为止的一年内于香港产生或得自香港的利润额为基准而计算。但如任何行业、专业或业务的应评税利润已根据以某日为结算日的帐目计算，而其后并没有以随后一年的同一日结算帐目，则从该来源所得的应评税利润，在没有以该日结算帐目的课税年度及随后2个课税年度，均须以局长酌情认为适合的基准而计算。
　　(3)除第18C条另有规定外，凡任何人在任何课税年度内某日开始在香港经营某行业、专业或业务，则在该课税年度从该来源所得的应评税利润，须以该开业之日至该课税年度最后一日为止的期间内从该来源所得的于香港产生或得自香港的利润额为根据而计算。 (由1975年第7号第11条修订)
　　(4)凡任何人在任何课税年度的上一年内某日开始在香港经营某行业、专业或业务，则在该课税年度从该来源所得的应评税利润，须以自该日起计1年内从该来源所得的于香港产生或得自香港的利润额为根据而计算∶
　　但该人可以书面通知局长，申索将该课税年度以及下一课税年度(但并非两者之一)从该来源所得的应评税利润重新计算，分别以上述每个年度从该来源所得的于香港产生或得自香港的实际利润为基准而计算；凡开业之日是在1973年4月1日开始的课税年度内者，则重新计算应课税利润申索，只可就1974年4月1日开始的课税年度而提出。 (由1975年第7号第11条修订)
　　(5)凡任何人停止在香港经营某行业、专业或业务，则在其停业的课税年度从该来源所得的应评税利润，须以该年4月1日起至其停业日为止的期间内从该来源所得的于香港产生或得自香港的利润额为根据而计算∶
　　但凡在其停业的年度上一课税年度内，从该来源所得的在香港产生或得自香港的利润，超出若非因停业则会在该上一课税年度从该来源所得的应评税利润者，则有关的应评税利润须以在该上一课税年度内从该来源所得的于香港产生或得自香港的实际利润为基准而重新计算，并须据此而作出补加评税。
　　(6)即使第70条另有规定，如有任何人因评税基期根据本条条文而被规定须予更改或获授权作出更改而申索将任何评税作出调整，且该项申索是在有关的课税年度结束后2年内以书面提出，而在该项申索是根据第(4)款的但书提出的情况下，则是在该但书所提述的2个评税年度中第二个年度结束后2年内提出，则该项申索须予受理。为施行第XⅠ部，如此提出的申索须视为是根据第64条对一项评税提出的反对。 (由1965年第35号第11条修订)
　　(7)本条适用于1974年4月1日开始的课税年度及之前的各课税年度。 (由1975年第7号第11条代替)
　　(由1956年第49号第14条代替。由1986年第7号第12条修订)
　　第112章第18A条　1974/75课税年度的应评税利润
　　(1)任何行业、专业或业务在1974年4月1日开始的课税年度的应评税利润，如须根据第18(1)条计算，而在该课税年度从该来源所得的实际利润，超出经如此计算的应评税利润者，则即使第18条另有规定，上述在1974年4月1日开始的课税年度的应评税利润，须以该实际利润为基准而计算。
　　(2)任何行业、专业或业务在1974年4月1日开始的课税年度的应评税利润，如须根据第18(2)条以截至该课税年度的上一年3月31日以外的某日为止的一年内从该来源所得的利润额为基准而计算，但─
　　(a)在截至该课税年度同一日为止的一年内；或
　　(b)如该行业、专业或业务的帐目是以该课税年度内多于一日为结算日者，则在截至局长所指示的其中一个结算日为止的一年内，从该来源所得的实际利润，超出经如此计算的应评税利润者，则即使第18条另有规定，上述在1974年4月1日开始的课税年度的应评税利润，须以该实际利润为基准而计算。
　　(3)任何行业、专业或业务在1974年4月1日开始的课税年度的应评税利润，如须根据第18(4)条计算，但─
　　(a)在截至该行业、专业或业务在该课税年度的帐目结算日为止的一年内；或
　　(b)在该课税年度内，从该来源所得且属上述两期间内款额较少的实际利润，超出经如此计算的应评税利润，则即使第18条另有规定，上述在1974年4月1日开始的课税年度的应评税利润，须以该实际利润为基准而计算。
　　(4)为施行本条，对于根据第19(2)条而转入1974年4月1日开始的课税年度的任何亏损，须不予理会。
　　(由1975年第7号第12条增补)
　　第112章第18B条　在1975年4月1日开始的各课税年度应评税利润的计算基准
　　(1)除第(2)款及第18C、18D及18E条另有规定外，在香港经营的任何行业、专业或业务在1975年4月1日或其后开始的任何课税年度的应评税利润，须以该行业、专业或业务在该课税年度于香港产生或得自香港的全部利润额为根据而计。
　　(2)除第18C、18D及18E条另有规定外，局长如信纳，在香港经营的某行业、专业或业务的帐目是以截至3月31日以外的某日为结算日的，则局长可指示，在任何课税年度从该来源所得的应评税利润，须以该来源在截至该课税年度该日为止的一年内于香港产生或得自香港的全部利润额为根据而计算。
　　(由1975年第7号第12条增补。由1986年第7号第12条修订)
　　第112章第18C条　在1974年4月1日或其后开始的各课税年度内开始从任何来源获得利润
　　(1)除第(2)款另有规定外，凡任何人在1974年4月1日或其后开始的任何课税年度内开始在香港经营某行业、专业或业务，而局长信纳该行业、专业或业务在其开业后的首次帐目是以截至3月31日以外的某日为结算日的，则在该课税年度从该来源所得的应评税利润，须按以下根据计算─
　　(a)如该首次帐目是以截至该课税年度内某日为结算日的，则该应评税利润须以该开业之日至该帐目结算日为止的期间内从该来源所得的于香港产生或得自香港的全部利润额为根据而计算；或
　　(b)如该首次帐目所关乎的时期超过1年，且是以截至开业的课税年度的下一课税年度内某日为结算日的，则该应评税利润须以局长认为适合的基准而计算。 (由1986年第7号第12条修订)(2)凡任何行业、专业或业务是在1974年4月1日或其后开始的任何课税年度内开始营业，而其首次帐目所关乎的时期为1年或不足1年，且是以截至开业的课税年度的下一课税年度内某日为结算日的，则须当作其在开业的课税年度内并无应评税利润。
　　(由1975年第7号第12条增补)
　　第112章第18D条　在1975年4月1日开始的各课税年度内停止从任何来源获得利润
　　(1)除本条另有规定外，凡任何人在1975年4月1日或其后开始的任何课税年度内停止在香港经营某行业、专业或业务，则在其停业的课税年度从该来源所得的应评税利润，须以该课税年度的上一年评税基期完结后翌日起至停业日为止的期间内从该来源所得的于香港产生或得自香港的利润额为根据而计算。
　　(2)凡任何人在1975年4月1日或其后开始的任何课税年度内停止在香港经营其在1974年4月1日前开始在香港经营的某行业、专业或业务，则在其停业的课税年度从该来源所得的应评税利润，须以该年4月1日起至停业日为止的期间内从该来源所得的于香港产生或得自香港的利润额为根据而计算∶
　　但凡任何人停止在香港经营该行业、专业或业务，而其停业理由并非由于以前独资经营该行业、专业或业务的个人去世，且该行业、专业或业务或其任何部分已转让给他人作为自己的行业、专业或业务或由他人作为自己的行业、专业或业务经营者，则本款不适用，但除第(3)款另有规定外，该项停业须当作为第(1)款所指的停业。 (由1983年第71号第16条修订)
　　(2A) 凡任何人在1979年4月1日或其后停止经营某有关行业、专业或业务，则以下款额须被视为是在其停业的课税年度从该来源所得的应评税利润，并须补加在除本条规定外会是该课税年度从该来源所得的应评税利润上─
　　(a)如属某特定行业、专业或业务，则在有关期间内从该来源所得的于香港产生或得自香港的有关利润超出过渡期款额的部分(如有的话)；
　　(b)如属任何其他的有关行业、专业或业务，则在有关期间内从该来源所得的于香港产生或得自香港的全部有关利润，而就本款而言，任何利润若非因第(2)款及第Ⅵ部的规定则会被包括在该课税年度的应评税利润者，即为“有关利润”，而且─
　　“有关行业、专业或业务”(relevant trade，profession or business) 指第(2)款所适用的任何行业、专业或业务，而该行业、专业或业务停业的课税年度上一年的评税基期是在3月31日以外的某日结束者；
　　“有关期间”(relevant period) 指停业的课税年度上一年的评税基期结束后翌日起至停业的课税年度上一年3月31日为止的期间；
　　“特定行业、专业或业务”(excepted trade，profession or business) 指本款内“过渡期款额”定义中所提述的有关行业、专业或业务；
　　“过渡期款额”(transitional amount)─
　　(a)如任何有关行业、专业或业务在1974年4月1日开始的课税年度的应评税利润，须根据第18(2)条以截至该课税年度的上一年3月31日以外的某日为止的一年内从该来源所得的利润额为根据而计算，则指自该课税年度同一日的翌日起至1975年3月31日为止的期间内从该有关行业、专业或业务所得的于香港产生或得自香港的利润额；
　　(b)如任何有关行业、专业或业务在1974年4月1日开始的课税年度的应评税利润，须根据第18A(2)条而计算，则指该课税年度的评税基期结束后翌日起至1975年3月31日为止的期间内从该有关行业、专业或业务所得的于香港产生或得自香港的利润额，而凡本定义中(a)或(b)段所提述的有关行业、专业或业务在该两段所提述的期间内经营出现亏损，则“过渡期款额”就该行业、专业或业务而言，须解释作数额为零的款额 (由1980年第34号第2条增补)
　　(3)-(4) (由1993年第56号第12条废除)
　　(5)凡任何人在1975年4月1日或其后开始的任何课税年度开始在香港经营某行业、专业或业务，而─
　　(a)该人在其开业的课税年度的下一课税年度内停止经营该行业、专业或业务；及
　　(b)凭借第18C(2)条的规定，已当作其在开业的课税年度并无任何应评税利润，则其在停业的课税年度的应评税利润，须以该开业之日起至停业日为止的期间内于香港产生或得自香港的实际利润为根据而重新计算。
　　(6)-(7) (由1996年第19号第6条废除)
　　(由1975年第7号第12条增补。由1986年第7号第12条修订)
　　第112章第18E条　结帐日期的更改与帐目分摊
　　(1)任何人在香港经营任何行业、专业或业务所得的应评税利润，如已参照以任何课税年度内某日为结帐日期的帐目而计算，但─ (由1986年第7号第12条修订)
　　(a)该人并没有在下一课税年度以同一日结算帐目；或
　　(b)该人在下一课税年度以多于一日结算帐目，则─
　　(i)在(a)或(b)段所描述情形出现的课税年度从该来源所得的应评税利润，须以局长认为适合的基准而计算；及
　　(ii)在该课税年度上一年的应评税利润，须以局长认为适合的基准而重新计算。(2)为第(1)款的施行─
　　(a)凡任何行业、专业或业务的帐目是以农历年底为结算日的，则局长可接受该等帐目以每一课税年度的同一日为结算日；及
　　(b)凡属在1974年4月1日或其后开始经营的任何行业、专业或业务，局长可在其认为需要时，就任何长逾12个月的评税基期而根据第(1)款作出计算。(3)为本部的施行，在计算任何行业、专业或业务在任何课税年度的应评税利润或亏损时，如需要将已结算帐目的任何期间的利润及亏损划分或分摊往某些指定期间，或将任何该等利润或亏损或其任何已分摊部分合计，则作出该等划分与分摊或合计，均属合法，而任何此等分摊须按各段期间的日数或月数按比例作出，但如局长顾及任何特别情况而另行指示者除外。
　　(4)为第18D(2A)条的施行，在计算任何行业、专业或业务在任何期间的利润或亏损时，如需要将已结算帐目的任何期间的利润及亏损划分或分摊往某些指定期间，或将任何该等利润或亏损或其任何已分摊部分合计，局长可按个别情形而作出其认为适当的划分与分摊或合并。 (由1980年第34号第3条增补)
　　(由1975年第7号第12条增补)
　　第112章第18F条　应评税利润的调整
　　(1)根据本部应课税的人在任何课税年度的应评税利润额，须加上根据第Ⅵ部对该人在该课税年度征收的结余课税额，及扣除根据第Ⅵ部给予该人在该课税年度的免税额，但仅以有关的资产中用于产生该应评税利润的部分为限。
　　(2)根据本部应课税的人在任何课税年度根据第Ⅵ部获给予的免税额，如超出该人在加上任何结余课税后的应评税利润总额，则为第19C条的施行，该超出的款额须当作是该人在该课税年度的亏损。
　　(3)本条适用于1975年4月1日开始的课税年度及其后的各课税年度。
　　(由1975年第7号第12条增补)
　　第112章第19条　对亏损的处理
　　(1)根据本部应课税的人如在1974年4月1日开始的课税年度及之前任何课税年度内招致任何亏损，则即使第70条另有规定，该项可归因于在香港进行的活动而招致的该等亏损额，须以该人在该课税年度若非因该项亏损则原会有的应评税利润抵销。 (由1956年第49号第15条修订；由1975年第7号第13条修订；由1986年第7号第12条修订；由1998年第32号第11条修订)
　　(2)根据第(1)款可予抵销的亏损额，如不能全部以根据本部应课税的人在该项亏损出现的课税年度的应评税利润抵销，则未能抵销的亏损额须予结转，并以该人在其后连续的各课税年度若非因该项亏损则原会有的应评税利润抵销∶
　　但─
　　(a)在计算任何课税年度的应评税利润时容许予以抵销的任何该等亏损额，在计算任何其他课税年度的应评税利润时，不得再予以抵销；及
　　(b)凡有任何亏损是根据本款而就1975年4月1日开始的课税年度或其后任何课税年度予以抵销的，则该项亏损须在根据第19C条将任何亏损抵销之前予以抵销。 (由1975年第7号第13条代替)(3)-(4) (由1993年第56号第13条废除)
　　(由1955年第36号第28条代替)
　　第112章第19A条　(废除)
　　(由1993年第56号第14条废除)
　　第112章第19B条　(废除)
　　(由1993年第56号第15条废除)
　　第112章第19C条　对1975年4月1日后的亏损的处理
　　(1)除第19CB条另有规定外，凡在任何课税年度─
　　(a)任何个人因经营任何行业、专业或业务而蒙受亏损；及
　　(b)该名个人，或如属丈夫与妻子(并非与丈夫分开居住的妻子)，则该名丈夫或妻子，并无选择根据第41条在该课税年度以个人入息课税办法接受评税，则该亏损额须予结转，并以该人在其后各课税年度从该行业、专业或业务所得的应评税利润额抵销。 (由1983年第71号第17条修订；由1989年第43号第9条修订)
　　(2)除第19CB条另有规定外，凡在任何课税年度─
　　(a)任何个人因合伙经营任何行业、专业或业务而承担该合伙的部分亏损；及
　　(b)该名个人，或如属丈夫与妻子(并非与丈夫分开居住的妻子)，则该名丈夫或妻子，并无选择根据第41条在该课税年度以个人入息课税办法接受评税，则该部分的亏损额须予结转，并以该人在其后各课税年度从该行业、专业或业务所得的在该合伙中所占的应评税利润额抵销∶ (由1983年第71号第17条修订；由1989年第43号第9条修订)
　　但在1983年4月1日开始的课税年度结束时，根据本款结转的任何亏损部分如是由合伙的丈夫与妻子(并非与丈夫分开居住的妻子)所承担的，则不论该合伙是否尚有其他人参与─
　　(i)该部分亏损须被当作是由该名丈夫与妻子分摊，而分摊比例则以在该课税年度的评税基期最后一天时，该名丈夫与妻子彼此之间有权分享利润的比例为准；及
　　(ii)上述部分亏损而经如此分摊的份额，须予结转，并以该名丈夫或妻子(视属何情况而定)在其后各课税年度从该行业、专业或业务所得的在该合伙中各自所占的应评税利润抵销。 (由1983年第71号第17条增补)(3)除第(3A)款另有规定外，凡在任何课税年度内，任何个人已蒙受亏损或在任何合伙中已承担部分亏损，并且─
　　(a)该人根据第Ⅶ部按个人入息课税；或
　　(b)如属丈夫与妻子(并非与丈夫分开居住的妻子)，则该名丈夫或妻子根据第Ⅶ部按个人入息课税， (由1989年第43号第9条代替)则该亏损额或该部分亏损额须按照该部的规定处理。 (由1983年第71号第17条代替)
　　(3A) 为第VII部的施行，凡第(3)款所提述的亏损或部分亏损只由按照第19CA(2)(b)条计算的未吸纳亏损额的余额组成，则该亏损或部分亏损的款额须当作是该余额经除以第19CA条所指的调整分数后所得的款额。 (由1998年第32号第12条增补)
　　(4)除第19CB条另有规定外，凡在任何课税年度内，任何法团或并非个人、合伙或法团的人因经营某行业、专业或业务而于该行业、专业或业务中蒙受亏损，则该亏损额须以该法团或该人在该课税年度的应评税利润(包括该法团或该人在其本身是合伙人的合伙中所占的应评税利润)抵销，而未能抵销的亏损部分须予结转，并以该法团或该人在其后各课税年度的应评税利润及在有关合伙中所占的应评税利润抵销。
　　(5)除第19CB条另有规定外，凡─
　　(a)任何行业、专业或业务是由若干人在香港合伙经营，而其中一人是法团或并非个人、合伙或法团的任何人；及 (由1986年第7号第12条修订)
　　(b)在任何课税年度内该行业、专业或业务招致亏损，则该法团或该人所占的亏损部分，须以该法团或该人在招致该亏损的课税年度的应评税利润抵销，而未能抵销的亏损部分须予结转，在其后各课税年度，须首先以该法团或该人在有关合伙中所占的应评税利润抵销，而未能如此抵销的亏损部分，其后须以该法团或该人的应评税利润抵销。
　　(6)为本条的施行─
　　(a)在计算任何课税年度的应评税利润时已予以抵销的任何亏损额，在计算任何其他课税年度的应评税利润时，不得再予以抵销；
　　(b)任何亏损额如结转入任何课税年度而以该年度的应评税利润抵销者，不得在该课税年度予以抵销超过一次；
　　(c)以应评税利润抵销的总款额，不得超出有关的亏损额；
　　(d)根据本条予以抵销的任何亏损额，须是可归因于在香港进行的活动者； (由1981年第30号第4条修订。由1986年第7号第12条修订)
　　(e)任何人以受托人身分为任何信托的利益而经营任何行业、专业或业务，因而蒙受任何亏损，则有关的亏损额除以该信托在随后各课税年度从该行业、专业或业务所得的应评税利润抵销外，不得以其他方面抵销。 (由1981年第30号第4条增补)(7)为本条的施行─
　　(a)“合伙”(partnership) 不包括在有关课税年度的任何时间由多于20名合伙人组成的合伙，但《公司条例》(第32章)第345(2)条所提述的合伙除外；
　　(b)在计算任何合伙的合伙人数目时，如有任何其他合伙是首述合伙的合伙人，则该等其他合伙的每名合伙人均须包括在内。 (由1978年第51号第9条代替)(8)本条适用于1975年4月1日开始的课税年度及其后各课税年度。
　　(由1975年第7号第16条增补。由1998年第32号第12条修订)
　　第112章第19CA条　对亏损的处理：获特惠的营业收入
　　(1)本条适用于在任何课税年度取得获特惠的营业收入以及一般营业收入的人。
　　(2)凡在任何课税年度内，本条适用的人有任何关乎获特惠的营业收入的未吸纳亏损，而该人在该课税年度亦有应课税的一般营业收入，则该未吸纳亏损须按照以下条文处理─
　　(a)凡未吸纳亏损额不超出应课税的一般营业收入额经乘以调整分数后所得的款额，则应课税的一般营业收入额，为确定该人的应评税利润的目的，须当作扣减未吸纳亏损额经除以调整分数后所得的款额，而该未吸纳亏损额为任何其他目的须当作为零；
　　(b)在任何其他情况下，为确定该人蒙受的损失的目的，须当作从未吸纳亏损额中，扣减应课税的一般营业收入额经乘以调整分数后所得的款额，而经如此扣减的未吸纳亏损额的余额须按照第19C及19CB条处理，而该应课税的一般营业收入额为任何其他目的须当作为零。(3)凡在任何课税年度内，本条适用的人有任何关乎一般营业收入的未吸纳亏损，而该人在该课税年度亦有应课税的获特惠的营业收入，则该未吸纳亏损须按照以下条文处理─
　　(a)凡未吸纳亏损额不超出应课税的获特惠的营业收入额经除以调整分数后所得的款额，则应课税的获特惠的营业收入额，为确定该人的应评税利润的目的，须当作扣减未吸纳亏损额经乘以调整分数后所得的款额，而该未吸纳亏损额为任何其他目的须当作为零；
　　(b)在任何其他情况下，为确定该人蒙受的损失的目的，须当作从未吸纳亏损额中，扣减应课税的获特惠的营业收入额经除以调整分数后所得的款额，而经如此扣减的未吸纳亏损额的余额须按照第19C及19CB条处理，而该应课税的获特惠的营业收入额为任何其他目的须当作为零。(4)在本条中，“调整分数”(adjustment factor) 就任何课税年度而言，指按照以下公式确定的分数：
　　A
　　____________
　　__________________
　　B公式中：A指附表1或8(视属何情况而定)就该课税年度指明的税率；及
　　B就任何获特惠的营业收入而言，指第14A或14B条(视属何情况而定)就该课税年度指明的税率。(5)在本条中─
　　“一般营业收入”(normal trading receipts) 指应评税利润按附表1或8指明的税率课税所关乎的营业收入及其他款项；
　　“获特惠的营业收入”(concessionary trading receipts) 指应评税利润按第14A或14B条指明的税率课税所关乎的营业收入及其他款项；
　　“应课税的一般营业收入”(chargeable normal trading receipts) 就任何课税年度而对任何人而言，指经以下调整后的有关的一般营业收入的款额─
　　(a)在其中扣减以下项目的总和─
　　(i)在根据本部可扣除的支出及开支额中，该人在该课税年度的评税基期内为产生该一般营业收入而招致的支出及开支额；及
　　(ii)在该人在该课税年度根据第VI部获给予的免税额中，按有关的资产在该课税年度的评税基期内用于产生该一般营业收入的程度所给予的免税额；及(b)在其中加上根据第VI部对该人在该课税年度征收的结余课税额中，按有关的资产用于产生该一般营业收入的程度所征收的结余课税额；“应课税的获特惠的营业收入”(chargeable concessionary trading receipts) 就任何课税年度而对任何人而言─
　　(a)凡有关的获特惠的营业收入，属应评税利润按第14A条指明的税率课税所关乎的一类获特惠的营业收入，指经以下调整后的该获特惠的营业收入的款额─
　　(i)在其中扣减以下项目的总和─
　　(A)在根据本部可扣除的支出及开支额中，该人在该课税年度的评税基期内为产生该获特惠的营业收入而招致的支出及开支额；及
　　(B)在该人在该课税年度根据第VI部获给予的免税额中，按有关的资产在该课税年度的评税基期内用于产生该获特惠的营业收入的程度所给予的免税额；及(ii)在其中加上根据第VI部对该人在该课税年度征收的结余课税额中，按有关的资产用于产生该获特惠的营业收入的程度所征收的结余课税额；(b)凡有关的获特惠的营业收入，属应评税利润按第14B条指明的税率课税所关乎的一类获特惠的营业收入，指按照第23A(2)条确定的应评税利润的款额；“关乎一般营业收入的未吸纳亏损”(unabsorbed loss in respect of the normal trading receipts) 就任何课税年度而对任何人而言，指按以下方式确定的亏损─
　　(a)在有关的一般营业收入的款额加上根据第VI部对该人在该课税年度征收的结余课税额中，按有关的资产用于产生该一般营业收入的程度所征收的结余课税额；及
　　(b)从所得款额扣减以下项目的总和─
　　(i)在根据本部可扣除的支出及开支额中，该人在该课税年度的评税基期内为产生该一般营业收入而招致的支出及开支额；及
　　(ii)在该人在该课税年度根据第VI部获给予的免税额中，按有关的资产在该课税年度的评税基期内用于产生该一般营业收入的程度所给予的免税额；“关乎获特惠的营业收入的未吸纳亏损”(unabsorbed loss in respect of the concessionary trading receipts) 就任何课税年度而对任何人而言─
　　(a)凡有关的获特惠的营业收入，属应评税利润按第14A条指明的税率课税所关乎的一类获特惠的营业收入，指按以下方式确定的亏损─
　　(i)在该获特惠的营业收入的款额加上根据第VI部对该人在该课税年度征收的结余课税额中，按有关的资产用于产生该获特惠的营业收入的程度所征收的结余课税额；及
　　(ii)从所得款额扣减以下项目的总和─
　　(A)在根据本部可扣除的支出及开支额中，该人在该课税年度的评税基期内为产生该获特惠的营业收入而招致的支出及开支额；及
　　(B)在该人在该课税年度根据第VI部获给予的免税额中，按有关的资产在该课税年度的评税基期内用于产生该获特惠的营业收入的程度所给予的免税额；(b)凡有关的获特惠的营业收入，属应评税利润按第14B条指明的税率课税所关乎的一类获特惠的营业收入，指按照第23A(2)及19D条所得的亏损。
　　(由1998年第32号第13条增补)
　　第112章第19CB条　抵销：获特惠的营业收入
　　(1)凡按照第19C(1)、(2)、(4)或(5)条，任何亏损须在任何课税年度的应评税利润中作出抵销，则本条适用以确定抵销的亏损额以及因此而在应评税利润中作出的扣减额。
　　(2)凡亏损是关乎获特惠的营业收入，并是在关乎一般营业收入的应评税利润中作出抵销的─
　　(a)凡亏损额不超出关乎一般营业收入的应评税利润额经乘以调整分数后所得的款额，则关乎一般营业收入的应评税利润额，为确定该人的应评税利润的目的，须当作扣减该亏损额经除以调整分数后所得的款额，而该亏损为任何其他目的须当作已被完全抵销；
　　(b)在任何其他情况下，为作出抵销的目的，该亏损须当作已按关乎一般营业收入的应评税利润额经乘以调整分数后所得的款额而作出抵销，而关乎一般营业收入的应评税利润额为任何其他目的须当作为零。(3)凡亏损是关乎一般营业收入，并是在关乎获特惠的营业收入的应评税利润中作出抵销的─
　　(a)凡亏损额不超出关乎获特惠的营业收入的应评税利润额经除以调整分数后所得的款额，则关乎获特惠的营业收入的应评税利润额，为确定该人的应评税利润的目的，须当作扣减该亏损额经乘以调整分数后所得的款额，而该亏损为任何其他目的须当作已被完全抵销；
　　(b)在任何其他情况下，为作出抵销的目的，该亏损须当作已按关乎获特惠的营业收入的应评税利润额经除以调整分数后所得的款额而作出抵销，而关乎获特惠的营业收入的应评税利润额为任何其他目的须当作为零。(4)在本条中─
　　“调整分数”(adjustment factor)、“获特惠的营业收入”(concessionary trading receipts) 及“一般营业收入”(normal trading receipts) 分别具有第19CA(4)及(5)条给予该三词的涵义；
　　“亏损”(loss) 包括部分亏损。
　　(由1998年第32号第13条增补)
　　第112章第19D条　对1975年4月1日后的亏损的计算
　　(1)为第19C条的施行，根据本部应课税的人在任何课税年度所招致的亏损额，须以计算该课税年度的应评税利润的同样方法及评税基期计算。
　　(2)本条适用于1975年4月1日开始的课税年度及其后各课税年度。
　　(由1975年第7号第16条增补)
　　第112章第19E条　对亏损的调整
　　(1)为第19D条的施行，根据本部应课税的人在任何课税年度的亏损额，须加上根据第Ⅵ部给予该人在该课税年度的免税额，但仅以有关的资产中用于产生该亏损的部分为限，并扣除根据第Ⅵ部对该人征收的结余课税额。
　　(2)凡在任何课税年度，根据第Ⅵ部对任何根据本部应课税的人所作出的结余课税额，如超出该人已加上任何免税额的亏损总额，则该超出额须当作为该人在该课税年度的应评税利润。
　　(3)本条适用于1975年4月1日开始的课税年度及其后各课税年度。
　　(由1975年第7号第16条增补)
　　第112章第20条　某些非居住于香港的人士的法律责任
　　(1)为本条的施行─
　　(a)凡局长酌情认为某人与另一人实质上相同，或认为上述各人的最终控制权益是由同一人或多人拥有，或根据本条而被当作是由同一人或多人拥有，则该某人与该另一人即为有密切联系；
　　(b)任何公司的控制权益，须被当作是由其股份的实益拥有人所拥有，不论该等控制权益是由该人直接拥有或是由该人的代名人拥有，而一间公司的股份如是由另一间公司持有或由他人代另一间公司持有，则该等股份须被当作是由该另一间公司的股东所持有。(2)凡任何非居住于香港的人士与一个与其有密切联系而身为香港居民的人士经营业务，而其经营方式安排至使该名身为香港居民的人士不获任何于香港产生或得自香港的利润，或使其获得少于通常可预期于香港产生或得自香港的利润，则该名非居住于香港的人士依据其与该名身为香港居民的人士的联系而经营的业务，须被当作是在香港经营的业务，而该名非居住于香港的人士从该业务所获得的利润，须以该名身为香港居民的人士的名义予以评税及课税，犹如该名身为香港居民的人士是其代理人一样，而本条例的所有条文须据此适用。 (由1955年第36号第29条修订；由1986年第7号第12条修订)
　　第112章第20A条　代非居住于香港的人士课税的人
　　(1)任何非居住于香港的人士须就其从香港经营的任何行业、专业或业务而于香港产生或得自香港的所有利润，直接或以其代理人名义课税，而不论该代理人是否已收取该等利润；而如此直接或以其代理人名义予以征收的税款，可按本条例订定的所有方法从该名非居住于香港的人士的资产中或向其代理人追讨。如代理人多于一人，则可就该名非居住于香港的人士的上述利润而向各代理人共同及各别征税，而各代理人均须共同及各别为该等税项负上法律责任。 (由1986年第7号第12条修订)
　　(2)作为代理人而应课税的每个人或因另一人的利润而被追讨税款的人，须从其代该另一人管有或控制或以代理人身分管有或控制的资产中保留足以缴纳该等税款的资产；如有任何人就该人保留该等资产而采取法律行动，则该人根据本款须获弥偿。
　　(3)即使第(1)及(2)款另有规定，凡任何人代任何非居住于香港的人士在香港售卖任何货品，则须每季向局长提交一份有关该等销售的总收益报表，并须同时向局长缴付一笔相等于上述销售总收益额1%的款项或局长所同意的较少款项。　局长于收取该笔款项时，即须发出一张由税务委员会指明格式的证明书∶ (由1969年第39号第3条修订；由1986年第7号第12条修订)
　　但局长可按其认为适合的条件豁免任何该等人遵守本款的规定。
　　(由1956年第49号第17条增补)
　　第112章第20AA条　不视为代理人的人
　　(1)为第20A条的施行─
　　(a)凡有关利润藉参照符合第(2)款所指并与透过经纪进行的交易有关的行业、专业或业务而属应根据本部予以课税，该经纪当作不是非居住于香港的人士的代理人；
　　(b)凡有关利润藉参照符合第(3)款所指并与透过认可投资顾问进行的交易有关的行业、专业或业务而属应根据本部予以课税，该顾问当作不是非居住于香港的人士的代理人。(2)凡有关利润藉参照与透过经纪进行的交易有关的行业、专业或业务而属应根据本部予以课税，则就有关利润(“应课税利润”)而言，如符合以下条件，该宗交易即视作符合本款所指者─
　　(a)在该宗交易进行时，该经纪正经营经纪业务；
　　(b)该宗交易是由该经纪在通常业务运作时为有关的非居住于香港的人士进行的；
　　(c)该经纪就该宗交易而为向该非居住于香港的人士提供的经纪服务而收取的报酬额，不少于该类别业务的惯常报酬额；
　　(d)该非居住于香港的人士，(除本段规定外)不会被视为就本款或第(3)款下的应课税利润所不包括但就同一课税年度属应根据本部予以课税的利润以该经纪作为他的代理人；及
　　(e)该经纪在该课税年度内并非该非居住于香港的人士的相联者。(3)凡有关利润藉参照与透过认可投资顾问进行的交易有关的行业、专业或业务而属应根据本部予以课税，则就有关利润(“应课税利润”)而言，如符合以下条件，该宗交易即视作已透过认可投资顾问进行并属符合本款所指者─
　　(a)(由1998年第32号第14条废除)
　　(i)因证券的出售或其他处置或到期被赎回或于出示时被赎回而得的收益或利润；
　　(ii)根据外汇合约或期货合约所得的收益或利润；
　　(iii)利息；(b)在该宗交易进行时，该认可投资顾问正经营认可投资顾问业务；
　　(c)该宗交易是由该认可投资顾问在通常业务运作时为有关的非居住于香港的人士进行的；
　　(d)该认可投资顾问就该宗交易而为向该非居住于香港的人士提供的认可投资顾问服务而收取的报酬的报酬额，不少于该类别业务的惯常报酬额；
　　(e)该非居住于香港的人士，(除本段规定外)不会被视为就本款或第(2)款下的应课税利润所不包括但就同一课税年度属应根据本部予以课税的利润以该认可投资顾问作为他的代理人；
　　(f)该认可投资顾问在该课税年度内并非该非居住于香港的人士的相联者；及
　　(g)该认可投资顾问是以独立身分在该宗交易中代表该非居住于香港的人士行事的。(4)凡任何人仅作为业务的一部分(并犹如该部分是独立业务)而担任经纪或以认可投资顾问身分提供服务，本条适用于该人。
　　(5)就本条而言，除非在顾及认可投资顾问与非居住于香港的人士之间的关系在法律、财务及商业上的特征后，该关系属经营独立业务并基于各自独立利益而作交易的人士之间的关系，否则该认可投资顾问不得视为以独立身分代表该非居住于香港的人士行事。
　　(6)在本条中─
　　“主要职员”(principal officer) 指─
　　(a)受雇于任何法团的任何人，而该人单独或与其他一人或多于一人在该法团各董事的直接权能下，负责经营该法团的业务；或
　　(b)如此受雇的任何人，而该人在该法团任何董事或(a)段所适用的任何人的直接权能下，就该法团行使管理职能；“相联法团”(associated corporation) 就任何人而言，指─
　　(a)受该人控制的任何法团；
　　(b)控制本身是法团的该人的任何法团；或
　　(c)与本身是法团的该人受同一人控制的任何法团；“相联者”(associate) 就非居住于香港的人士而言─
　　(a)如该人士是自然人，指─
　　(i)该人士的任何亲属；
　　(ii)该人士的任何合伙人及该合伙人的任何亲属；
　　(iii)该人士属合伙人之一的任何合伙；
　　(iv)由该人士、其合伙人或该人士属合伙人之一的任何合伙所控制的任何法团；
　　(v)第(iv)节所提述的任何该等法团的任何董事或主要职员；(b)如该人士是法团，则指─
　　(i)任何相联法团；
　　(ii)任何控制该法团的人与该人的任何合伙人及(如该人或该合伙人是自然人)该人或该合伙人的任何亲属； (由2003年第14号第24条修订)
　　(iii)该法团或任何相联法团的任何董事或主要职员，以及该董事或职员的任何亲属；
　　(iv)该法团的任何合伙人及(如该合伙人是自然人)该合伙人的任何亲属；(c)如该人士是合伙，则指─
　　(i)该合伙的任何合伙人及(如该合伙人是合伙)该合伙的入何合伙人、该合伙所属的任何其他合伙的任何合伙人及(如该合伙人是合伙)该合伙的任何合伙人，及(如本节所提及的任何合伙中的任何合伙人或与该合伙在其他合伙中是合伙人的任何合伙人是自然人)该合伙人的任何亲属；
　　(ii)由该合伙或其中任何合伙人控制的任何法团或(如该合伙人自然人)该合伙人的任何亲属；
　　(iii)任何合伙人是其董事或主要职员的任何法团；
　　(iv)第(ii)节所提述的任何法团的任何董事或主要职员；“控制”(control) 在与任何法团有关时，指一个人藉以下而确保该法团的事务按照其本人意愿办理的权力─
　　(a)藉持有该法团或任何其他法团的股份、或持有与该法团或任何其他法团有关的股份，或藉拥有该法团或任何其他法团的投票权、或拥有与该法团或任何其他法团有关的投票权；或
　　(b)凭借规管该法团或任何其他法团的组织章程细则或其他文件所授予的权力；“经纪”(broker) 指─
　　(a)根据《证券及期货条例》(第571章)第V部获发牌经营证券交易业务的法团；或
　　(b)根据该部获注册经营该业务的认可财务机构，但仅限于在该机构经营该业务的范围内； (由2002年第5号第407(2)条代替)“认可投资顾问”(approved investment adviser) 指─
　　(a)根据《证券及期货条例》(第571章)第V部获发牌经营就证券提供意见或资产管理的业务的法团；或
　　(b)根据该部获注册经营该等业务的认可财务机构，但仅限于在该机构经营该等业务的范围内； (由2002年第5号第407(2)条代替)“亲属”(relative) 指有关人士的配偶、父母、子女或兄弟姊妹；而在推断此种关系时，领养的子女须当作是其亲生父母的子女，亦是其领养父母的子女，而继子女则须当作是其亲生父母的子女，亦是其继父母的子女。 (由1998年第32号第14条修订)
　　(由1996年第56号第3条增补)
　　第112章第20B条　就任何非居住于香港的人士的某些利润而课税的人
　　(1) 在以不损害第20A条的规定为原则下，本条适用于须就以下款项课税的非居住于香港的人士─
　　(a) 凭借第15(1)(a)、(b)或(ba)条而被当作是从在香港经营的任何行业、专业或业务而于香港产生或得自香港的收入款项；或 (由2004年第12号第7条修订)
　　(b) 非居住于香港的人士的演艺人员或运动员(不论其是否应如此课税的非居住于香港的人士)以演艺人员或运动员身分在某商业场合或事项或因与某商业场合或事项有关而在香港表演任何活动而收取的款项，或直接或间接得自该等表演的款项，而该等表演包括─
　　(i) 该演艺人员或运动员为促进任何该等场合或事项或因与此有关而出现；及
　　(ii) 该演艺人员或运动员参与录音、电影、录影、广播、电视或其他相类似的传播(不论是现场直播或事先录制)。(2) 在本条适用的情况下，如有在香港的任何人将第(1)款所描述的款项支付给某名非居住于香港的人士或任何其他非居住于香港的人士或存入其贷方帐户，则可向该某名非居住于香港的人士以该名在香港的人的名义课税，而如此征收的税款，可按本条例订定的所有方法向该名在香港的人追讨。
　　(3) 凡凭借本条可向在香港的任何人追讨税款，而该人将第(1)款所描述的款项支付给某名非居住于香港的人士(不论其是否应课税的非居住于香港的人士)或存入其贷方帐户，则该人在支付该等款项或将该等款项存入对方的贷方帐户时，须从中扣除足以缴纳税款的款项；如有任何人就该人扣除该等款项而采取法律行动，则该人根据本款须获弥偿。
　　(4) 在本条中─
　　“商业场合或事项”(commercial occasion or event) 包括有以下情形的各类场合或事项─
　　(a) 因该商业场合或事项，任何演艺人员或运动员(或其他人)凭借其本人在该活动中的表演而可能收取或成为有权收取现金或任何其他形式的财产；或
　　(b) 该商业场合或事项旨在藉宣传、对货品或服务的保证、赞助或任何类别的其他推广方法以促进商业销售或商业活动；“演艺人员或运动员”(entertainer or sportsman) 指法团以外的任何人，而该人在任何一类娱乐或运动中，包括任何体力活动中，以演艺人员或运动员身分单独或与他人共同表演(不论是现场表演或事先录制形式)，而公众人士或任何部分公众人士是获准或可获准以缴费或免费形式观看或聆听的。
　　(由1989年第4号第2条增补)
　　第112章第21条　某些业务的应评税利润须按营业额的某一百分率计算
　　任何非居住于香港的人士在香港经营某行业、专业或业务而于香港产生或得自香港的应评税利润，如其真实款额不能轻易确定，则该等应评税利润须按该行业或业务在香港的营业额的某一公平百分率计算。
　　(由1955年第36号第30条修订；由1975年第7号第17条修订；由1986年第7号第12条修订)
　　第112章第21A条　从电影片胶卷、专利、商标等所得的应评税利润的计算
　　(1) 任何款项如因第15(1)(a)、(b)或(ba)条而被当作是从在香港经营的某行业、专业或业务所得的于香港产生或得自香港的收入，则为本条例的施行，以及即使本部另有其他规定，任何人就该笔款项而于香港产生或得自香港的应评税利润─ (由2004年第12号第7条修订)
　　(a) 在该笔款项是得自任何相联者的情况下，须被视为是该笔款项的100%∶
　　但如局长信纳，在香港经营某行业、专业或业务的任何人在任何时间均没有全部或部分拥有所缴付的该笔款项所关乎的该项财产，则本段不适用；或(b) 在任何其他个案(包括属(a)段的但书所提及情况的任何个案)中则须被视为是该笔款项的以下百分率─
　　(i) 在款项属该人在2003年4月1日前收取或应累算的任何款项的情况下，须被视为是该笔款项的10%；
　　(ii) 在款项属该人在2003年4月1日或其后收取或应累算的任何款项的情况下，须被视为是该笔款项的30%。 (由2003年第24号第5条代替)(2) 在第(1)款适用的情况下，为确定任何款项是否得自任何相联者，该笔款项如是得自任何信托产业的受托人或由该受托人获得，或得自该受托人所控制的任何法团或由该法团获得，则该笔款项须被当作是各得自该受托人、该法团及该项信托的受益人，或须被当作是各由该受托人、该法团及该信托的受益人获得，视属何情况而定。
　　(3) 在本条中─
　　“主要职员”(principal officer) 指─
　　(a) 受雇于任何法团的任何人，而该人单独或与其他一人或多于一人在该法团各董事的直接权能下，负责经营该法团的业务；或
　　(b) 如此受雇的任何人，而该人在该法团任何董事或(a)段所适用的任何人的直接权能下，就该法团行使管理职能；“信托的受益人”(beneficiary under the trust) 指在任何信托产业下受益或能够受益(不论是藉着指定受益权的行使或藉其他方法)的任何人，不论是直接受益或透过任何中间人而受益，或指直接或间接能够或可合理地预期能够控制该信托产业的活动或运用该产业本身财产或其入息的任何人；
　　“相联法团”(associated corporation) 就任何人而言─
　　(a) 指受该人控制的任何法团；
　　(b) 如该人是法团，则指─
　　(i) 控制该人的任何法团；或
　　(ii) 受控制该人的同一人所控制的任何法团；“相联者”(associate) 就任何人而言─
　　(a) 如该人是自然人，指─
　　(i) 该人的任何亲属；
　　(ii) 该人的任何合伙人及该合伙人的任何亲属；
　　(iii) 该人属合伙人之一的任何合伙；
　　(iv) 由该人、其合伙人或该人属合伙人之一的任何合伙所控制的任何法团；
　　(v) 第(iv)节所提述的任何法团的董事或主要职员；(b) 如该人是法团，则指─
　　(i) 任何相联法团；
　　(ii) 任何控制该法团的人与该人的任何合伙人及(如该人或该合伙人是自然人)该人或该合伙人的任何亲属； (由2003年第14号第24条修订)
　　(iii) 该法团或任何相联法团的任何董事或主要职员，以及该董事或职员的任何亲属；
　　(iv) 该法团的任何合伙人及(如该合伙人是自然人)该合伙人的任何亲属；(c) 如该人是合伙，则指─
　　(i) 该合伙的任何合伙人及(如该合伙人是合伙)该合伙的任何合伙人、该合伙所属的任何其他合伙的任何合伙人及(如该合伙人是合伙)该合伙的任何合伙人及(如本节所提及的任何合伙中的任何合伙人或与该合伙在其他合伙中是合伙人的任何人是自然人)该人的任何亲属；
　　(ii) 由该合伙或其中任何合伙人控制的任何法团或(如该合伙人是自然人)该人的任何亲属；
　　(iii) 任何合伙人是其董事或主要职员的任何法团；
　　(iv) 第(ii)节所提述的任何法团的任何董事或主要职员；“控制”(control) 在与任何法团有关时，指一个人藉以下而确保该法团的事务按照其本人意愿办理的权力─
　　(a) 藉着持有该法团或任何其他法团的股份、或持有与该法团或任何其他法团有关的股份，或藉着拥有该法团或任何其他法团的投票权、或拥有与该法团或任何其他法团有关的投票权；或
　　(b) 凭借规管该法团或任何其他法团的组织章程细则或其他文件所授予的权力；“亲属”(relative) 指有关人士的配偶、父母、子女或兄弟姊妹；而在推断此种关系时，领养的子女须当作是其亲生父母的子女，亦是其领养父母的子女，而继子女则须当作是其亲生父母的子女，亦是其继父母的子女。
　　(由1993年第65号第3条代替)
　　第112章第21B条　过渡性条文
　　(1)除第(2)款另有规定外，《1993年税务(修订)(第4号)条例》(Inland Revenue (Amendment)(No.4) Ordinance 1993)(1993年第65号)对第21A条所作的修订，适用于任何人于1993年3月4日或其后收取或应累算的任何款项。
　　(2)在紧接《1993年税务(修订)(第4号)条例》(Inland Revenue (Amendment)(No.4) Ordinance 1993)(1993年第65号)实施前有效的第21A条条文，须继续适用于任何人于1993年3月4日前收取或应累算的任何款项，犹如该条例并无制定一样。
　　(由1993年第65号第3条增补)
　　第112章第22条　对合伙的评税
　　(1)任何行业、专业或业务如是由2人或多于2人共同经营，则从该来源所得的应评税利润须以一笔款项计算，而就该笔款项征收的税款须以该合伙的名义征收。 (由1955年第36号第31条代替)
　　(2)首合伙人须代该合伙作出及交付一份该行业、专业或业务的损益计算表，而有关的利润或亏损须是按照本部有关确定利润的条文而确定的。如无积极参与的合伙人在香港居住，则该报表须由该合伙在香港的经理或代理人提供。 (由1986年第7号第12条修订)
　　(3)任何合伙如由经营某行业、专业或业务的人组成，而因其中一名或多名合伙人退休或死亡或解散或因有新合伙人加入而出现变动，致使直至该变动出现前从事该行业、专业或业务的一人或多人仍继续从事该行业、专业或业务，或致使以前独自从事某行业、专业或业务的人成为以合伙的合伙人身分继续从事该行业、专业或业务，则在该等情况下，尽管有上述变动，在该变动后经营该行业、专业或业务的人所应缴付的税款，须按原会是该人或该等人的应评税利润或该等应评税利润的总和而计算，犹如该变动不曾出现一样。 (由1950年第30号附表修订；由1955年第36号第31条修订；由1956年第49号第18条修订；由1975年第7号第19条修订；由1993年第56号第16条修订)
　　(4)该合伙的税款，可按本条例订定的所有方法从该合伙的资产中或向其任何合伙人追讨。 (由1955年第36号第31条修订)
　　(5)即使任何合伙停业或解散，其利润仍可予评税，而税款则可向该合伙停业时的前度合伙人以及从该合伙的资产中追讨。
　　第112章第22A条　对合伙人在合伙利润或亏损中所占部分的确定
　　(1)为确定任何合伙人在有关合伙中所占的应评税利润或亏损部分，在有关课税年度的该等应评税利润或亏损须由在有关评税基期时属合伙人的各人分摊，而分摊比例则以该课税年度评税基期的利润或亏损的分摊比例为准；经如此分摊的利润或亏损即构成各合伙人在该课税年度的应评税利润部分及亏损部分。
　　(2)为第(1)款的施行，根据第19C条结转的任何亏损，不得包括在任何合伙的应评税利润内。
　　(3)为本条的施行─
　　(a)“合伙”(partnership) 不包括在有关课税年度的任何时间由多于20名合伙人组成的合伙，但《公司条例》(第32章)第345(2)条所提述的合伙除外；
　　(b)在计算任何合伙的合伙人数目时，如有任何其他合伙是首述合伙的合伙人，则该等其他合伙的每名合伙人均须包括在内。 (由1978年第51号第9条代替)
　　(由1975年第7号第20条增补)
　　第112章第22B条　对有限责任合伙人的亏损给予税项宽免
　　(1)在本条中─
　　“有限责任合伙人”(limited partner) 指合伙经营某行业、专业或业务的合伙人，而─
　　(a)该人是根据《有限责任合伙经营条例》(第37章)注册的任何有限责任合伙的有限责任合伙人；
　　(b)该人是任何合伙的普通合伙人，而他在该合伙中并无权参与或没有参与该合伙的管理工作，但有权将其在该合伙为该行业、专业或业务而招致的债项或义务中所占的法律责任或超出某限额的法律责任，交由其他人解除或由其他人偿付给他；或
　　(c)根据香港以外任何地方的法律，该人无权参与或没有参与该合伙的管理工作，且对于该合伙为该行业、专业或业务而招致的债项或义务，该人无须承担超出某限度的法律责任；“有关款项”(relevant sum) 指在蒙受亏损的有关课税年度结束时，该人已投入该合伙的款额；但如该人在该课税年度内停止是该合伙的合伙人，则指在该人停止是合伙人时已投入该合伙的款额。
　　(2)为本条的施行，任何人在任何时间投入任何合伙的款项，须是以下款项的总和─
　　(a)该人投入该合伙作为资本的款额，减去─
　　(i)该人直接或间接取出或收回的资本额；及
　　(ii)在该合伙经营该行业、专业或业务时，该人有权或可能有权随时取出、收回或获另一人偿付的任何东西的款额，而不论此项权利是可予强制执行的或是依据任何不可强制执行的承诺或惯例而有的；及(b)该合伙的利润或收益中该人有权享有的款项但并未由该人收取金钱或金钱的等值者。(3)即使第19C条另有规定，凡在任何课税年度，任何人如是任何合伙的有限责任合伙人，而承担该合伙的部分亏损，则可用该人的应评税利润抵销的亏损额，只限于以下两者中较小的款额─
　　(a)该亏损额；或
　　(b)有关款项。(4)本条适用于在1991年4月1日或其后开始的各课税年度，以及一个课税年度的评税基期中在1990年11月15日或其后而又在1991年4月1日前的部分；但如因某项交易而招致部分亏损，而该项交易是1990年11月15日前向局长提出预先结算的申请中所指者，且局长在该日期之前或之后表示意见认为该项交易并不属第61A条内条款所列，则本条不适用于该部分亏损；或如因在该日期前作出的某项交易而招致任何亏损，但并无就该项亏损提出上述申请，而局长认为该项交易与他按1990年11月14日的当时情况会表示意见认为并不属第61A条内条款所列的交易属同一类别的，则本条亦不适用于该项亏损。 (由1997年第80号第102条修订)
　　(由1992年第15号第3条增补)
　　第112章第23条　对人寿保险法团的应评税利润的确定
　　(1)任何法团，不论是相互保险法团或营利保险法团，在任何课税年度从人寿保险业务所得的应评税利润─
　　(a)须被当作占该法团在该课税年度的评税基期内从在香港经营人寿保险业务所得的保费的5%；或 (由1986年第7号第12条修订)
　　(b)在该法团作以下选择的情况下，须是按下述方法计算而得的该部分经调整盈余额，即从按照第(2)至(7)款条文而确定的并被当作是在该年度的评税基期内所产生的经调整盈余额中，减去凭借第26(a)条而不得计入的已收取股息∶ (由1956年第49号第19条修订)
　　但─
　　(i)上述选择一经作出，不得更改，并须当作适用于将来各课税年度；及 (由1956年第49号第19条增补)
　　(ii)在该部分经调整盈余额获确定前，有关的应评税利润须暂按照本款(a)段计算，而税款须犹如该选择并无作出一样予以征收及收取。 (由1956年第49号第19条修订)(2)任何法团如选择以第(1)(b)款订定的方式接受评
　　税，须将其根据《保险公司条例》(第41章)第18条向保险业监督呈交的精算师报告最新摘要的核证真实副本一份呈交局长，如属该条例第52(3)条适用的法团，则须将其根据该条呈交的上述最新摘要的副本一份呈交局长。 (由1985年第11号第2条代替)
　　(3)根据第(1)(b)条作出的选择，只有在该精算师报告是在其所关乎的期间结束后不迟于2年呈交的情况下，方属有效。凡已作出有效的选择，则即使第70条另有规定，该项选择的生效仍属合法。 (由1956年第49号第19条修订)
　　(4)(a)在任何精算师报告所关乎的时期结束时，如人寿保险基金超出有关法团在人寿保险基金方面的估计负债，则该超出额即为盈余额。
　　(b)确定经调整盈余额的方法是在有关的盈余额上加上以下款项─
　　(i)有关的精算师报告内如包括该报告所关乎的期间前某段期间内的任何亏欠额，则该亏欠额；
　　(ii)有关的精算师报告内列明是由人寿保险基金支付的任何支出或开支，而该等支出或开支是在根据第16条的规定确定应评税利润时不得容许扣除者；
　　(iii)有关的精算师报告内列明是由人寿保险基金支付的任何开支支出或亏损，而该项开支支出或亏损是在根据第17条的规定确定应评税利润时不得容许扣除者；
　　(iv)在有关的精算师报告所关乎的期间内所产生的该法团的任何入息或利润，而该等入息或利润并非从人寿保险以外的其他保险业务所得的利润，且在该报告中并无存入人寿保险基金的贷方帐户者；
　　(v)在有关的精算师报告所关乎的期间内由该基金支付的利润拨款或转拨入储备金的款项，但不包括保单持有人以其保单持有人身分获得的利润拨款或获转拨的款项；
　　(va) 根据第Ⅵ部指示作出的结余课税额， (由1975年第7号第21条增补)
　　并从该盈余额中扣除─
　　(vi)以前的精算师报告所披露的任何盈余额，而该盈余额在有关的精算师报告内是保留在人寿保险基金项下者；
　　(vii)在有关的精算师报告所关乎的期间内生效的任何转拨或拨款，而该等转拨或拨款是保单持有人以其保单持有人身分获得，且在该报告内并非在人寿保险基金项下支付者；
　　(viii)在有关的精算师报告所关乎的期间内并非由人寿保险基金支付的任何支出或开支，而该项支出或开支是在根据第16条的规定确定应评税利润时将予扣除者；
　　(ix)在有关的精算师报告所关乎的期间内存入人寿保险基金贷方帐户的任何资本性质收入或由储备金转拨的款项；
　　(x)第Ⅵ部所订定的免税额，但仅以用于产生该经调整盈余额的有关资产为限 (由1975年第7号第21条增补)(5)即使第(4)款另有规定，凡任何法团在香港以及其他地方经营人寿保险业务，其经调整盈余额须为按照上述第(4)款的规定而确定的经调整盈余额，减去该经调整盈余额中根据第(6)款的规定而不被当作是于香港产生或得自香港的利润部分。 (由1986年第7号第12条修订)
　　(6)凡任何法团在香港以及其他地方经营人寿保险业务，则其按照上述第(4)款的规定而被确定的经调整盈余额中被当作是于香港产生或得自香港的利润部分，其款额须为以下之数∶该款额与已予如此确定的经调整盈余额所构成的比例，须与在有关的精算师报告所关乎的期间内从在香港经营人寿保险业务所得的保费总和与该法团的整个人寿保险业务在该期间内的保费总和所构成的比例相同。 (由1986年第7号第12条修订)
　　(7)按照上述规定而确定的任何经调整盈余额，须被当作是在有关的精算师报告所关乎的各年度或其他期间内产生的，并按在上述每一期间内从在香港经营人寿保险业务所得的保费总和与在该有关的精算师报告所关乎的整段期间内该等保费的总和所构成的比例而得。 (由1956年第49号第19条修订；由1986年第7号第12条修订)
　　(8)(a)凡按第(4)款的规定作出调整后出现任何亏欠，则该项亏欠须被当作是该法团在有关的精算师报告所关乎的期间内所蒙受的亏损。
　　(b)为第19及19C条的施行而确定如此计算的亏损中有何部分可归因于在香港的活动时，第(5)及(6)款的规定在加以必要的变通后适用。 (由 1985年第11号第2条修订)
　　(c)亏损中可归因于在香港的活动者，须被当作是在有关的精算师报告所关乎的各年度内蒙受，并按在该每一年度内从在香港经营人寿保险业务所得的保费总和与在该有关的精算师报告所关乎的整段期间内该等保费的总和所构成的比例而得。 (由1956年第49号第19条修订；由1986年第7号第12条修订)(9)在本条中─
　　“人寿保险业务”(life insurance business) 指《保险公司条例》(第41章)附表1第2部所指明的以下各类别业务─
　　A人寿及年金；
　　B婚姻及出生；
　　C相连长期；
　　E联合养老保险，而凡提述“人寿保险基金”(life insurance fund) 之处，均须据此解释； (由1985年第11号第2条代替)“从在香港经营人寿保险业务所得的保费”(premiums from life insurance business in Hong Kong) 包括─
　　(a)从香港居民或非居住于香港的人士所得而在香港收取或可收取的全部保费；及(b)从香港居民所得而在香港以外地方可收取的全部保费，而该等保费所涉及的投保建议是由在香港的法团接获的∶但已退还受保人的任何保费及因再保险而支付的相应保费，均须从如此可收取的保费中减去； (由1986年第7号第12条修订)“精算师报告”(actuarial report) 指第(2)款所提述的任何摘要。 (由1985年第11号第2条增补)
　　(由1955年第36号第32条代替)
　　第112章第23A条　对人寿保险法团以外的其他保险法团的应评税利润的确定
　　(1)任何法团，不论是相互保险法团或营利保险法团，从人寿保险以外的保险业务所得的应评税利润，须以得自香港保险业务的保费总额，减去已退还受保人的任何保费及因再保险而支付的相应保费，而加上于香港产生或得自香港的任何利息或其他收入及根据第Ⅵ部指示作出的任何结余课税额，再按该法团就未过期的风险的整体运作而采用的百分率，扣除在须予确定的利润所属的期间结束时为该等未过期的风险而拨出的储备金，以及加上在该段期间开始时尚未支付的为未过期的风险而以相类似的方法计算的储备金，然后从所得出的款额中，扣除在再保险时可收回的款额后所余的实际亏损额、香港代理机构的开支、根据第Ⅵ部订定的免税额(但只限于有关资产中用于产生该等利润的部分)，以及该法团总办事处的开支中某一公平的比例∶ (由1956年第49号第20条修订；由1975年第7号第22条修订；由1998年第32号第15条修订)
　　但如局长信纳，由于任何非香港寓居的保险法团在香港交易的业务范围有限，以致要求该法团为本条的适用而提供所需细则乃属不合理，则局长可准许在该法团的应评税利润予以确定时，参照该法团的总利润连总收入，而按该法团得自香港保险业务的保费与该法团的总保费所构成的比例计算所得之数，或按局长觉得是符合衡平法原则的任何其他基准而加以确定。 (由1998年第32号第15条修订)
　　(2)凡第(1)款适用的法团以专业再保险人身分经营离岸风险的再保险业务，在任何课税年度由该法团以专业再保险人身分得自离岸风险的再保险业务的应评税利润，按照以下公式确定：
　　A =
　　B
　　X D
　　C公式中：A指该应评税利润；
　　B指该法团在该课税年度的评税基期内按照第(1)款计算的应评税利润；
　　C指该法团在该课税年度的评税基期内所赚取或应累算的总入息的总和；及
　　D指该法团在该课税年度的评税基期内所赚取或应累算的离岸再保险入息的总和。 (由1998年第32号第15条代替)(3)为本条的施行─
　　“永久机构”(permanent establishment) 指分支机构、管理机构或其他营业地点，但不包括任何代理机构，除非有关代理人有代其委托人进行合约洽谈和订立合约的一般权能，并习惯上行使该等权能；
　　“未过期风险的额外款额”(additional amount for unexpired risks)、“未决申索”(claims outstanding)、“基金”(fund) 及“未满期保费”(unearned premiums) 分别具有《保险公司条例》(第41章)附表3第1部第1(1)段给予该四词的涵义；
　　“技术性储备”(technical reserves)─
　　(a)除(b)段另有规定外，指以下各项的储备─
　　(i)未过期风险的额外款额；
　　(ii)未决申索；及
　　(iii)未满期保费；(b)就以基金会计基准计算的某类别的一般业务而言，指该基金；“得自香港保险业务的保费”(premiums from insurance business in Hong Kong) 包括─
　　(a)在香港订立的不属人寿保险的其他保险合约所涉及的全部保费；及
　　(b)不属人寿保险的其他保险合约所涉及的全部保费，而该等合约的投保建议是向在香港的法团提出的；“得自离岸再保险投资的收益或利润”(gains or profits from offshore reinsurance investments) 指在任何收益或利润是因下列投资被售出或以其他方式处置或因到期被赎回或于出示时被赎回而获得时，得自或可归因于该等收益或利润或就该等收益或利润而得的任何款项，亦指就下列投资所收取的任何利息─
　　(a)以得自离岸风险的再保险的保费进行的投资；
　　(b)相当于专业再保险人的可追溯至得自离岸风险的再保险的保费的技术性储备的全部或任何部分的投资；“得自离岸风险的再保险的保费”(premiums from reinsurance of offshore risks) 指专业再保险人就香港以外或在香港属过境性质的风险的再保险而收取的保费，而─
　　(a)就临时再保险业务而言，受再保险人并非在香港居住亦并非在香港营办的永久机构；
　　(b)就协约再保险业务而言，不少于以毛保费计的总风险额的75%是香港以外或是在香港属过境性质的；“专业再保险人”(professional reinsurer) 指根据《保险公司条例》(第41章)第8条而获授权于香港或从香港在以经营再保险业务为限的情况下经营再保险业务的公司；
　　“离岸再保险入息”(offshore reinsurance income) 指得自或可归因于下列项目或就下列项目而得的任何款项─
　　(a)得自离岸风险的再保险的保费；
　　(b)得自离岸再保险投资的收益或利润。 (由1998年第32号第15条增补)
　　(由1955年第36号第33条增补。由1986年第7号第12条修订)
　　第112章第23AA条　相互保险法团
　　为本部的施行，任何相互保险法团须被当作是经营保险业务的，而从该保险业务所得的盈余额，须以第23及23A条订定的应评税利润的确定方法予以确定，并须被当作是根据第14条应课税的应评税利润。
　　(由1969年第26号第15条增补)
　　第112章第23B条　对在香港经营业务的船舶拥有人的应评税利润的确定
　　(1)凡任何人以船舶拥有人身分经营业务，而─
　　(a)该业务通常是在香港以内加以控制或管理的；或
　　(b)该人是在香港成立为法团的公司，则该人须被当作是在香港经营该业务。
　　(2)除第(6)款另有规定外，凡第(1)款对其不适用的人以船舶拥有人身分经营业务，而该人所拥有的任何船舶在香港水域内任何地点停留，则该人须被当作是在香港经营该业务。
　　(3)除第(4)及(5)款另有规定外，凡任何人根据第(1)或(2)款(视属何情况而定)被当作是在香港以船舶拥有人身分经营业务，则该人在任何课税年度从该业务所得的应评税利润，须是符合以下比例的款项∶该笔款项与该人在该课税年度的评税基期内所赚取或应累算的有关款项的总和所构成的比例，须与该人在该课税年度评税基期内的总航运利润与该人在该评税基期内所赚取或应累算的总航运入息的总和所构成的比例相同。
　　(4)除第(5)款另有规定外，凡评税主任认为，第(3)款有关计算应评税利润的规定由于任何理由而不能满意地适用于第(2)款所适用的任何人，则该人在任何课税年度的应评税利润，可按该人在该课税年度的评税基期内所赚取或应累算的有关款项的总和，以某个公平的百分率而计算。
　　(4A) 为本条的施行，凡任何根据第(2)款被当作在香港以船舶拥有人身分经营业务的人是在香港以外某地区居住的，则如局长信纳根据该地区的法律，一名第(1)款适用的人在该地区以船舶拥有人身分经营业务所赚取或应累算的任何利润获豁免缴税，而有关税项的性质与根据本部所课税项的性质大致相同，该人须被视为具有对等待遇地位。 (由1998年第32号第16条增补)
　　(5)即使第70条另有规定，凡任何人在任何课税年度的应评税利润已按照第(4)款予以计算，则按照本部中有关确定应评税利润的规定而计算的帐目在呈交评税主任时，该人即有权在该课税年度结束后2年内任何时间，选择按照第(3)款而重新计算其在该年度的应评税利润。
　　(6)凡局长信纳，第(2)款所适用的任何人所拥有的任何船舶在香港水域内任何地点停留乃属偶然性质，而该船舶或在相同拥有权下的任何其他船舶不大可能会再度停留在该水域内任何地点，则局长可酌情而发出指示，由于该船舶仅属偶然停留，该人须被当作并非第(2)款所指的在香港以船舶拥有人身分经营业务，据此，在局长作出如此指示的情况下，该人须被当作并非经营该业务。
　　(7)为本条的施行，现宣布凡任何船舶在任何课税年度的评税基期内由任何人经营，而该人根据第(1)或(2)款(视属何情况而定)被当作是在香港以船舶拥有人身分经营业务者，且─
　　(a)如该船舶在该评税基期内任何时间是注册船舶(“豁免款项”(exempt sums) 的定义的(a)段对注册船舶适用)，则只有该人因该船舶在其并非注册船舶时的营运而招致的损失，方可按照第19C条以该人的应评税利润抵销； (由1998年第32号第16修订)
　　(b)第18F及19E条适用于该人对该船舶的营运(为第Ⅵ部的施行，该船舶被视为是机械或工业装置)，此外─
　　(i)除第(8)及(9)款另有规定外，如有根据第Ⅵ部可给予该人的最初免税额或每年免税额(视属何情况而定)，则该免税额只可就该船舶在该评税基期内并非注册船舶(“豁免款项”(exempt sums) 的定义的(a)段对注册船舶适用)的期间而给予，并只限于该船舶在该课税年度的评税基期内该段期间为产生该应评税利润而营运的情况下才给予； (由1998年第32号第16修订)
　　(ii)如有根据第Ⅵ部可给予该人的结余免税额或结余课税(视属何情况而定)，则该免税额或课税须只限于符合以下比例的一笔款项∶该比例是指在计算该人自取得该船舶以来的应评税利润时，获给予的最初免税额及每年免税额的总和，与假若该人自从取得该船舶以来，该船舶一直由该人为产生应评税利润而营运，而该人会获给予的最初免税额及每年免税额的总和所构成的比例。(8)凡在任何课税年度的评税基期内，任何注册船舶(“豁免款项”(exempt sums) 的定义的(a)段对注册船舶适用)停止是注册船舶，则就该船舶的营运(为第Ⅵ部的施行，该船舶被视为是机械或工业装置)而根据第Ⅵ部给予该课税年度及其后各课税年度的任何免税额时，须在计入以下款额后根据该船舶的递减价值而计算─ (由1998年第32号第16修订)
　　(a)根据第37(1)、37A(1)或39B(1)条给予的任何初期免税额；及
　　(b)除第(9)款另有规定外，假若该船舶自任何人取得以来一直为产生应评税利润而营运，而该人是根据第(1)或(2)款(视属何情况而定)被当作是在香港以船舶拥有人身分经营业务者，则根据第37(2)、37A(2)或39B(2)条会获给予的任何每年免税额。(9)为第(7)(b)(i)及(8)(b)款的施行─
　　(a)在第(7)(b)(i)款中，凡提述第Ⅵ部(该部载有第37(2)及37A(2)条以及其他条文)之处；及
　　(b)在第(8)(b)款中，凡提述第37(2)及37A(2)条之处，均须解释为犹如“在评税基期结束时”(at the end of the basis period) 等字(在第37(2)条第一次出现的以及在第37A(2)条出现的)阅作为“在该评税基期内”(during the basis period)。
　　(10)为本条的施行，任何船舶拥有人根据任何租船合约而赚取或应累算的任何款项，在该租船合约并非延及或看来并非延及整艘船舶的情况下，该等款项中得自、可归因于或就该船舶由香港水域内任何地点启航的任何航程而得的款项，均须被当作是得自、可归因于或就任何在香港装运的有关运载而得。
　　(11)根据《商船(注册)条例》(第415章)发出及核证的以能阅读形式出示的船舶注册纪录册副本或摘录─
　　(a)就任何课税年度而言，即为某船舶曾经是注册船舶或不曾是注册船舶、或该船舶已开始成为注册船舶或已停止是注册船舶的证明，视属何情况而定；及
　　(b)就根据该条例进行临时注册的日期而言，即为该注册船舶自该临时注册的日期起已如此注册的证明。(12)在本条中─
　　“内河贸易水域”(river trade waters) 指包括在内河航限内的水域，但该内河航限内所包括的香港水域除外；
　　“以船舶拥有人身分经营业务”(business as an owner of ships) 指船舶租赁或营运业务，但不包括船舶买卖或与航运有关的代理业务；
　　“在香港装运的”(shipped in Hong Kong) 就有关运载的装运而言，指在香港水域内任何地点装运上船；
　　“有关的有限责任合伙”(relevant limited partnership) 指符合以下情况的有限责任合伙─
　　(a)按照《有限责任合伙经营条例》(第37章)的规定在1990年12月2日或之前注册并在该日期后仍是如此注册的任何有限责任合伙；及
　　(b)某有限责任合伙，而其主要资产包括在上述日期或之前由该合伙或他人代为取得的任何船舶或船舶中任何权益者；“有关款项”(relevant sums) 指─
　　(a)得自、可归因于或就以下各项而得的任何款项─
　　(i)在香港装运的有关运载；
　　(ii)任何船舶在香港水域内进行的任何拖船运作或该船舶从香港水域内任何地点启航而进行的任何拖船运作(视属何情况而定)；
　　(iii)任何船舶在香港水域内进行的挖掘运作；
　　(iv)就以下各项而得的租船费─
　　(A)完全或主要是在香港水域内航行的船舶的运作；或
　　(B)有关的有限责任合伙是立约人之一的任何租船合约；(b)得自、可归因于或就任何租船费而得的任何款项的一半，而该租船费是就航行于香港水域内任何地点与内河贸易水域之间的任何船舶的运作而收取者，但并不包括豁免款项在内；
　　“有关运载”(relevant carriage) 就船舶而言，指由水路运载乘客或货品或乘客与货品(视属何情况而定)，但并不包括过境货品的运载；
　　“重新登船的乘客”(re-embarking passengers) 就任何船舶的任何航程而言，指持有该次航程的乘客船票而船票上并无指明以香港为起点或终点的乘客；
　　“海”(sea) 除在涉及有关运载时另有所指外，在其他情况下则指海域，但不包括在内河航限内的海域；
　　“乘客”(passengers) 不包括重新登船的乘客；
　　“租船费”(charter hire) 指船舶拥有人根据任何租船合约而就船舶的营运赚取或应累算的任何款项，但如该租船合约并非涉及或看来并非涉及整艘船舶，则不包括如此赚取或应累算的任何款项；
　　“货品”(goods) 包括禽畜及邮件；
　　“船舶”(ship) 包括《船舶及港口管理条例》(第313章)所指的以任何动力承托的船只；
　　“注册船舶”(registered ship) 指根据《商船(注册)条例》(第415章)而获注册的船舶；
　　“提单”(bill of lading) 的涵义，与《进出口条例》(第60章)中该词的涵义相同，但如任何提单内将香港水域内任何港口或其他地点描述为启运港或目的港，则该提单并不包括在内；
　　“装运”(shipped) 就乘客而言，指登船；
　　“过境货品”(goods in transit) 就任何船舶的货品装运上船而言，指─
　　(a)提单内所指明的货品；
　　(b)由水路运至香港而纯粹为继续向前运载的货品；及
　　(c)某些货品，而就该等货品的继续向前运载而支付的运费并非或无须在香港支付者；“拥有人”(owner) 就船舶而言，包括租船合约内所指的船舶承租人；
　　“豁免款项”(exempt sums)─
　　(a)指得自或可归因于第(i)或(ii)节所列项目或就该等项目而得的任何款项─
　　(i)在香港水域内任何地点装运上任何注册船舶，并从该地点或香港水域内任何其他地点运送出海的任何有关运载；或
　　(ii)从香港水域内任何地点航行出海的任何注册船舶所进行的拖运运作；(b)就任何具有对等待遇地位的人而言，指得自或可归因于第(i)或(ii)节所列项目或就该等项目而得的任何款项─
　　(i)在香港水域内任何地点装运上任何船舶，并从该地点或香港水域内任何其他地点运送出海的任何有关运载；或
　　(ii)从香港水域内任何地点航行出海的任何船舶所进行的拖运运作； (由1998年第32号第16条代替)“总航运入息”(total shipping income) 就任何评税基期而言，指任何人从其以船舶拥有人身分经营的业务中所得的来自世界各地的入息，而该人在该段期间的帐目亦显示该等入息属上述入息者；
　　“总航运利润”(total shipping profits) 就任何评税基期而言，指任何人从其以船舶拥有人身分经营的业务中所得的来自世界各地的利润，而该人在该段期间的帐目亦显示该等利润属上述利润者；
　　“营运”(operation) 就船舶而言，包括对该船舶的使用或管有，而“运作”(operated) 须据此解释。
　　(由1992年第47号第3条代替)___________________________________________________________________________
　　注：
　　有关本条的实施，见1992年第47号第1(3)条。
　　第112章第23C条　对身为香港居民的飞机拥有人的应评税利润的确定
　　附注：
　　具追溯力的适应化修订─见1999年第12号第3条
　　(1)凡任何人以飞机拥有人身分经营业务，而─
　　(a)该业务通常是在香港以内加以控制或管理的；或
　　(b)该人是在香港成立为法团的公司，则该人须被当作是在香港经营该业务。
　　(2)凡任何人根据本条被当作是在香港以飞机拥有人身分经营业务，则在任何课税年度从该业务所得的应评税利润，须是符合以下比例的款项∶该笔款项与该人在该课税年度的评税基期内所赚取或应累算的有关款项的总和所构成的比例，须与该人在该课税年度评税基期内的总空运利润与该人在该评税基期内所赚取或应累算的总空运入息的总和所构成的比例相同。
　　(2A) 为第(2)款的施行和就在该款及第(5)款中“有关款项”一词而言，凡任何双重课税宽免安排凭借第49条就属第(1)款所述类别的任何人而生效，则该人所赚取或应累算的有关款项，须包括得自、可归因于或就在安排地区装运的任何有关运载而得的任何款项、得自、可归因于或就可归因于安排地区的任何有关的租机费而得的任何款项和得自、可归因于或就在安排地区以内的机坪或飞机场之间飞行的飞机的营运的任何有关的租机费而得的任何款项。 (由1996年第19号第7条增补)
　　(2B) 凡任何双重课税宽免安排在第(2A)款所述的情况中生效，则在为施行该款而在厘定任何人所赚取或应累算的有关款项时─
　　(a)第(3)及(4)款、及在第(5)款中“空运路单”、“过境货品”、“过境乘客”及“邮政局交接清单”的定义以及“有关的租机费”的定义(a)段须予适用，犹如在该等款及定义及该段中“香港”已由“安排地区”所取代一样；及
　　(b)在第(5)款中“有关的租机费”的定义的其余部分须予适用，犹如在该定义中“香港以外”已由“安排地区以外”所取代一样。 (由1996年第19号第7条增补)(2C)与第(2B)款中“有关的租机费”的定义(a)段有关的条文，不得解释为在第(5)款中“有关款项”的定义中不包括得自、可归因于或就在香港以内的机坪或飞机场之间飞行的飞机的营运的任何租机费而得的任何款项。 (由1996年第19号第7条增补)
　　(2D)第(2A)款不适用于得自、可归因于或就在安排地区装运的任何有关运载而得的任何款项和得自、可归因于或就可归因于安排地区的任何有关的租机费而得的任何款项(而该等款项在安排地区是须课税的)。 (由1996年第19号第7条增补)
　　(3)为本条的施行，任何飞机拥有人根据任何飞机租赁合约(不论是否转管租约) 而赚取或应累算的任何款项，在该飞机租赁合约并非涉及或看来并非涉及整架飞机的情况下，该等款项中得自、可归因于或就该飞机由香港以内任何机坪或飞机场启航的任何航程而得的款项，均须被当作是得自、可归因于或就任何在香港装运的有关运载而得。
　　(4)为本条的施行，任何飞机拥有人根据任何藉转管租约以外的飞机租赁合约形式而赚取或应累算的以下款项，须被当作是得自、可归因于或就任何在香港装运的有关运载而得─
　　(a)如属按航次计费的飞机租赁合约，则该飞机拥有人根据该飞机租赁合约而赚取或应累算的任何款项，且是得自该飞机由香港以内任何机坪或飞机场启航飞往香港以外的地方的任何航程的款项、可归因于该等航程或就该等航程而得的款项； (由1999年第12号第3条修订)
　　(b)如属按时间计费的飞机租赁合约，则符合以下比例的款项∶该笔款项与该拥有人根据该份飞机租赁合约而赚取或应累算的款项的总和所构成的比例，与该飞机从香港以内任何机坪或飞机场启航前往其最终目的地的总飞行时数与该飞机根据该飞机租赁合约而飞行的所有航程的总飞行时数的总和所构成的比例相同。(5)在本条中─
　　“永久机构”(permanent establishment) 指分支机构、管理机构或其他营业地点，但不包括任何代理机构，除非该代理人有代其委托人进行合约洽谈及订立合约的一般权能，并习惯上行使此等权能；
　　“以飞机拥有人身分经营业务”(business as an owner of aircraft) 指飞机租赁或营运业务，但不包括飞机买卖或与空运有关的代理业务；
　　“在安排地区装运的”(shipped in an arrangement territory) 就有关运载的装运而言，指在安排地区以内在任何机坪或飞机场装运上飞机； (由1996年第19号第7条增补)
　　“在香港装运的”(shipped in Hong Kong) 就有关运载的装运而言，指在香港以内任何机坪或飞机场装运上飞机；
　　*“安排地区”(arrangement territory) 就双重课税宽免安排而言，指在香港以外的某地区，而在该地区双重课税宽免安排凭借第49条就属第(1)款所述类别的任何人而生效(而该人是被当作在香港以飞机拥有人身分经营业务)； (由1996年第19号第7条增补)
　　“有关的租机费”(relevant charter hire) 指租机费，但可归因于根据本条被当作在香港以飞机拥有人身分经营业务的人在香港以外地方营办的永久机构所得的租机费除外，且不包括─
　　(a)在香港以内任何机坪或飞机场之间飞行的飞机营运而得的租机费；或
　　(b)在香港以内任何机坪或飞机场与澳门以内任何机坪或飞机场之间飞行的飞机营运而得的租机费；“有关款项”(relevant sums) 指─
　　(a)得自、可归因于或就以下各项而得的任何款项─
　　(i)在香港装运的有关运载；
　　(ii)任何有关的租机费；
　　(iii)在香港以内任何机坪或飞机场之间飞行的飞机营运而得的租机费；(b)得自、可归因于或就任何在香港以内任何机坪或飞机场与澳门以内任何机坪或飞机场之间飞行的飞机营运而得的租机费的一半；“有关运载”(relevant carriage) 就飞机而言，指以空运运载乘客或货品或乘客与货品(视属何情况而定)，但并不包括过境货品的运载；
　　“空运路单”(air waybill) 的涵义，与《进出口条例》(第60章)中该词的涵义相同，但如任何空运路单内将香港以内的任何机坪或飞机场描述为启运机坪或飞机场或目的地机坪或飞机场，则该空运路单并不包括在内；
　　“飞机”(aircraft) 包括直升机；
　　“乘客”(passengers) 不包括过境乘客；
　　“租机费”(charter hire) 指飞机拥有人根据任何转管租约形式的飞机租赁合约而就飞机的营运赚取或应累算的任何款项，但如该飞机租赁合约并非延及或看来并非延及整架飞机，则不包括如此赚取或应累算的任何款项；
　　“货品”(goods) 包括禽畜及邮件；
　　“邮政局交接清单”(post office delivery bill) 就邮件运载而言，指某份文件(不论称为“AV7 路单”或其他名称)，而该文件上并非将香港或香港邮政总局描述为该等邮件的原寄邮局或目的地邮局者；
　　“装运”(shipped) 就乘客而言，指登机；
　　“过境乘客”(passengers in transit) 就飞机的任何航程而言，指有以下情形的乘客─
　　(a)该乘客持有该次航程的乘客机票，但机票上并无指明以香港为起点或终点；或
　　(b)该乘客─
　　(i)乘坐任何飞机拥有人所拥有的飞机前来香港，并乘坐该飞机或属相同拥有权的任何其他飞机离开香港；及
　　(ii)在前来香港及抵达后不超过24小时便离开香港前往其起点以外的目的地；“过境货品”(goods in transit) 就任何飞机的货品装运上飞机而言，指─
　　(a)空运路单(由飞机拥有人或他人代其发出)内所指明的货品，或邮政局交接清单内所指明的货品；
　　(b)空运至香港而纯粹为继续向前运载的货品；及
　　(c)某些货品，而就该等货品的继续向前运载而支付的运费并非或无须在香港支付者；“拥有人”(owner) 就飞机而言，包括飞机租赁合约内所指的飞机承租人；
　　“机坪或飞机场”(aerodrome or airport) 包括直升机升降场；
　　“总空运入息”(total aircraft income) 就任何评税基期而言，指任何人从其以飞机拥有人身分经营的业务中所得的来自世界各地的入息，而该人在该段期间的帐目亦显示该等入息属上述入息者；
　　“总空运利润”(total aircraft profits) 就任何评税基期而言，指任何人从其以飞机拥有人身分经营的业务中所得的来自世界各地的利润，而该人在该段期间的帐目亦显示该等利润属上述利润者；
　　“营运”(operation) 就飞机而言，包括对该飞机的使用或管有。
　　(由1992年第47号第3条代替)___________________________________________________________________________
　　注：
　　*关于第23C(2A)、(2B)、(2C)及(2D)条就与任何安排地区的安排而适用的范围，见1996年第19号第2条，该条转录如下─
　　"2第7条所作修订的适用范围
　　即使第1(2)条另有规定，本条例第7条对主体条例第23C条所作的修订，就与经本条例修订的主体条例第23C条所界定的安排地区作出的任何安排而言，须当作按照在该安排中指明的条款而适用和已一直按照该等条款而适用。”。
　　第112章第23D条　对身为非居住于香港的人士的飞机拥有人的应评税利润的确定
　　附注：
　　具追溯力的适应化修订─见1999年第12号第3条
　　(1)除第(5)款另有规定外，凡第23C条对其不适用的人以飞机拥有人身分经营业务，而该人所拥有的任何飞机在香港以内任何机坪或飞机场降落，则该人须被当作是在香港经营该业务。
　　(2)除第(3)及(4)款另有规定外，凡任何人根据本条被当作是在香港以飞机拥有人身分经营业务，则该人在任何课税年度从该业务所得的应评税利润，须是符合以下比例的款项∶该笔款项与该人在该课税年度的评税基期内所赚取或应累算的有关款项的总和所构成的比例，须与该人在该课税年度评税基期内的总空运利润与该人在该评税基期内所赚取或应累算的总空运入息的总和所构成的比例相同。
　　(3)除第(4)款另有规定外，凡评税主任认为，第(2)款有关计算应评税利润的规定由于任何理由而不能满意地适用于本条所适用的任何人，则该人在任何课税年度的应评税利润，可按该人在该课税年度的评税基期内所赚取或应累算的有关款项的总和，以某个公平的百分率而计算。
　　(4)即使第70条另有规定，凡任何人在任何课税年度的应评税利润已按照第(3)款予以计算，则按照本部中有关确定应评税利润的规定而计算的帐目在呈交评税主任时，该人即有权在该课税年度结束后2年内任何时间，选择按照第(2)款而重新计算其在该年度的应评税利润。
　　(5)凡局长信纳，本条所适用的任何人所拥有的任何飞机在香港以内任何机坪或飞机场降落乃属偶然性质，而该飞机或在相同拥有权下的任何其他飞机颇不大可能会再度在香港以内任何机坪或飞机场降落，则局长可酌情发出指示，由于该飞机仅属偶然降落，该人须被当作并非本条所指的在香港以飞机拥有人身分经营业务，据此，在局长作出如此指示的情况下，该人须被当作并非经营该业务。
　　(6)为本条的施行，任何飞机拥有人根据任何飞机租赁合约(不论是否转管租约形式)而赚取或应累算的任何款项，在该飞机租赁合约并非延及或看来并非延及整架飞机的情况下，该等款项中得自、可归因于或就该飞机由香港以内任何机坪或飞机场启航的任何航程而得的款项，均须被当作是得自、可归因于或就任何在香港装运的有关运载而得。
　　(7)为本条的施行，任何飞机拥有人根据任何转管租约形式以外的飞机租赁合约而赚取或应累算的以下款项，须被当作是得自、可归因于或就任何在香港装运的有关运载而得─
　　(a)如属按航次计费的飞机租赁合约，则该飞机拥有人根据该飞机租赁合约而赚取或应累算的任何款项，且是得自该飞机由香港以内任何机坪或飞机场启航飞往香港以外的地方的任何航程的款项、可归因于该等航程或就该等航程而得的款项； (由1999年第12号第3条修订)
　　(b)如属按时间计费的飞机租赁合约，则符合以下比例的款项∶该笔款项与该拥有人根据该份飞机租赁合约而赚取或应累算的款项的总和所构成的比例，与该飞机从香港以内任何机坪或飞机场启航前往其最终目的地的总飞行时数与该飞机根据该飞机租赁合约而飞行的所有航程的总飞行时数的总和所构成的比例相同。(8)在本条中─
　　“永久机构”(permanent establishment) 指分支机构、管理机构或其他营业地点，但不包括任何代理机构，除非该代理人有代其委托人进行合约洽谈及订立合约的一般权能，并习惯上行使此等权能；
　　“以飞机拥有人身分经营业务”(business as an owner of aircraft) 指飞机租赁或营运业务，但不包括飞机买卖或与空运有关的代理业务；
　　“在香港装运的”(shipped in Hong Kong) 就有关运载的装运而言，指在香港以内任何机坪或飞机场装运上飞机；
　　“有关的租机费”(relevant charter hire) 指可归因于根据本条被当作在香港以飞机拥有人身分经营业务的人在香港营办的永久机构所得的租机费，但不包括─
　　(a)在香港以内任何机坪或飞机场之间飞行的飞机营运而得的租机费；或
　　(b)在香港以内任何机坪或飞机场与澳门以内任何机坪或飞机场之间飞行的飞机营运而得的租机费；“有关款项”(relevant sums) 指─
　　(a)得自、可归因于或就以下各项而得的任何款项─
　　(i)在香港装运的有关运载；
　　(ii)任何有关的租机费；
　　(iii)在香港以内任何机坪或飞机场之间飞行的飞机营运而得的租机费；(b)得自、可归因于或就任何在香港以内任何机坪或飞机场与澳门以内任何机坪或飞机场之间飞行的飞机营运而得的租机费的一半；“有关运载”(relevant carriage) 就飞机而言，指以空运运载乘客或货品或乘客与货品(视属何情况而定)，但并不包括过境货品的运载；
　　“空运路单”(air waybill) 的涵义，与《进出口条例》(第60章)中该词的涵义相同，但如任何空运路单内将香港以内的任何机坪或飞机场描述为启运机坪或飞机场或目的地机坪或飞机场，则该空运路单并不包括在内；
　　“飞机”(aircraft) 包括直升机；
　　“乘客”(passengers) 不包括过境乘客；
　　“租机费”(charter hire) 指飞机拥有人根据任何转管租约形式的飞机租赁合约而就飞机的营运赚取或应累算的任何款项，但如该飞机租赁合约并非延及或看来并非延及整架飞机，则不包括如此赚取或应累算的任何款项；
　　“货品”(goods) 包括禽畜及邮件；
　　“邮政局交接清单”(post office delivery bill) 就邮件运载而言，指某份文件(不论称为“AV7路单”或其他名称)，而该文件上并非将香港或香港邮政总局描述为该等邮件的原寄邮局或目的地邮局者；
　　“装运”(shipped) 就乘客而言，指登机；
　　“过境乘客”(passengers in transit) 就飞机的任何航程而言，指有以下情形的乘客─
　　(a)该乘客持有该次航程的乘客机票，但机票上并无指明以香港为起点或终点；或
　　(b)该乘客─
　　(i)乘坐任何飞机拥有人所拥有的飞机前来香港，并乘坐该飞机或属相同拥有权的任何其他飞机离开香港；及
　　(ii)在前来香港及抵达后不超过24小时便离开香港前往其起点以外的目的地；“过境货品”(goods in transit) 就任何飞机的货品装运上飞机而言，指─
　　(a)空运路单(由飞机拥有人或他人代其发出)内所指明的货品，或邮政局交接清单内所指明的货品；
　　(b)空运至香港而纯粹为继续向前运载的货品；及
　　(c)某些货品，而就该等货品的继续向前运载而支付的运费并非或无须在香港支付者；“拥有人”(owner) 就飞机而言，包括飞机租赁合约内所指的飞机承租人；
　　“机坪或飞机场”(aerodrome or airport) 包括直升机升降场；
　　“总空运入息”(total aircraft income) 就任何评税基期而言，指任何人从其以飞机拥有人身分经营的业务中所得的来自世界各地的入息，而该人在该段期间的帐目亦显示该等入息属上述入息者；
　　“总空运利润”(total aircraft profits) 就任何评税基期而言，指任何人从其以飞机拥有人身分经营的业务中所得的来自世界各地的利润，而该人在该段期间的帐目亦显示该等利润属上述利润者；
　　“营运”(operation) 就飞机而言，包括对该飞机的使用或管有。
　　(由1992年第47号第3条增补)
　　第112章第23E条　总航运利润及总空运利润的另一计算法
　　凡第23B(12)条所指的总航运利润或第23C(5)或23D(8)条所指的总空运利润(视属何情况而定)已予计算，而计算的基准与本部就任何人应课税的应评税利润而订定的确定方法有重大不同，则该等利润可予调整，使其与假若该等利润是按本部就任何人应课税的应评税利润而订定的确定方法计算则会得出的款额尽量接近。
　　(由1992年第47号第3条增补)
　　第112章第24条　会社、行业协会等
　　(1)凡任何人经营任何会社或相类似的机构，而该会社或相类似机构的收益帐中至少一半的总收入取自其会员(包括入会费及会费)，则该人须被当作并非经营任何业务；但如该会社或相类似的机构的收益帐中少于一半的总收入是取自其会员，则其与会员及其他人进行交易所得的全部收入(包括入会费及会费)，均须当作是从业务所得的收入，而该人须就其从该业务所得的利润课税。 (由1955年第36号第23条修订；由1956年第49号第22条修订)
　　(2)凡任何人经营某行业协会、专业协会或业务协会，而该协会以收会费形式获得的收入中，超过一半是来自申索或有权提出申索将该等款项作为第16条所指的可容许扣除的款项的人，则该人须被当作是在经营业务，而其与会员及其他人进行交易所得的全部收入(包括入会费及会费)，均须当作是从业务所得的收入，而该人须就其从该业务所得的利润课税。 (由1955年第36号第34条修订；由1971年第2号第17条修订；由1972年第40号第3条修订)
　　(3)在本条中，“会员”(members) 指在会社或相类似机构的会员大会上或在行业协会、专业协会或业务协会的会员大会上有权投票的人。 (由1955年第36号第34条代替。由1972年第40号第3条修订)
　　第112章第25条　从利得税中扣除物业税
　　凡任何人经营某行业、专业或业务而须根据第II 部就其所拥有的土地或建筑物缴付任何课税年度的物业税，则该人就该课税年度而缴付的利得税须予扣减，款额以不超过该人已缴付的上述物业税款额为限∶
　　但─
　　(a)除非得自该物业的利润是该人经营该行业、专业或业务所得的利润的一部分，或除非该物业是由该人占用或使用以产生根据本部该人应课税的利润，否则不得作出扣减； (由1961年第11号第5条代替。由1965年第35号第14条修订)
　　(b)如就任何课税年度而缴付的物业税款额超出须缴付的利得税，则超出的已缴付款额须按照第79条的规定退回； (由1961年第11号第5条代替)
　　(c)(由1996年第19号第8条废除)
　　(由1949年第3号第9条代替)
　　第112章第26条　某些股息及利润不得计入他人的应评税利润
　　为本部的施行─
　　(a)根据本部应课税的法团股息，不得计入根据本部应课税的任何其他人的利润内；及
　　(b)除非另有规定，否则根据本部应课税的人所经营的任何行业、专业或业务的利润或亏损的任何部分，不得在确定任何其他人根据本部应课税的利润时予以计入。(由1971年第2号第18条增补)(由1951年第16号第5条代替　由1964年第28号第10条修订；由1971年第2号第18条修订；由1975年第7第25条修订；由1975年第62号第2条修订)
　　第112章第26A条　某些利润免税
　　(1)为本部的施行─
　　(a)局长发出的储税券所支付或可支付的利息；
　　(b)根据《借款条例》(第61章)或《借款(政府债券)条例》(第64章)发行的债券所支付或可支付的利息； (由1991年第48号第2条修订)
　　(c)上述债券以出售或其他处置或到期被赎回或于出示时被赎回所获得的利润； (由1991年第48号第2条修订)
　　(d)外汇基金债务票据所支付或可支付的利息； (由1990年第9号第2条增补　由1992年第17号第2条修订)
　　(e)上述外汇基金债务票据以出售或其他处置或到期被赎回或于出示时被赎回所获得的利润； (由1990年第9号第2条增补)
　　(f)多边代理机构港币债务票据所支付或可支付的利息； (由1992年第17号第2条增补。由2003年第34号第4条修订)
　　(g)上述多边代理机构港币债务票据以出售或其他处置或到期被赎回或于出示时被赎回所获得的利润； (由1992年第17号第2条增补。由2003年第34号第4条修订)
　　(h)已就或须就长期债务票据支付的利息；及 (由2003年第34号第4条增补)
　　(i)因长期债务票据的出售或其他处置或到期被赎回或于出示时被赎回而获得的收益或利润， (由2003年第34号第4条增补)不得计入根据本部应课税的任何法团或其他人的利润内。 (由1990年第9号第2条修订)
　　(1A)(a)为本部的施行，任何人作为─
　　(i)根据本部应就任何根据《证券及期货条例》(第571章)第104条获认可为集体投资计划的互惠基金、单位信托或类似的投资计划课税的人；或 (由2002年第5号第407(2)条代替)
　　(ii)根据本部应就任何互惠基金、单位信托或类似的投资计划(如局长信纳该基金、信托或计划是真正的财产权分散的投资计划，并且符合一个在可接受的规管制度下的监管当局的规定)课税的人， (由2002年第5号第407(2)条代替)
　　(iii)(由2002年第5号第407(2)条废除)
　　(iv)(由2002年第5号第407(2)条废除)
　　(v)(由2002年第5号第407(2)条废除)
　　就指明投资计划收取或应累算的任何款项，不得计入该人根据本部应课税的利润内。
　　(b)为(a)段的施行，指明投资计划指符合以下规定的投资计划─
　　(i)该投资计划是为以下目的而进行的─
　　(A)就(a)(i)段而言，在证监会就该投资计划所批准的组成文件中述明的进行该投资计划的目的；
　　(B)就(a)(ii)段而言，有关的监管当局就该投资计划所批准的组成文件中述明的进行该投资计划的目的；及 (由2002年第5号第407(2)条修订)(ii)该投资计划是在符合以下规定的情况下进行的─
　　(A)就(a)(i)段而言，证监会的规定；
　　(B)就(a)(ii)段而言，有关的监管当局的规定。 (由1998年第32号第17条代替。由2002年第5号第407(2)条修订)(2)在本条中─
　　“互惠基金”(mutual fund) 指任何安排，而其目的或效果是提供设施以投资于某法团的股份，而该法团主要从事或显示它是正在主要从事证券的投资、再投资或交易业务；并正要约出售或拥有任何由其担任发行人已发行而未赎偿的可赎回股份； (由2002年第5号第407(2)条代替)
　　“外汇基金” (Exchange Fund) 指根据《外汇基金条例》(第66章)第3(1)条以该名称设立的基金；
　　“外汇基金债务票据”(Exchange Fund debt instrument) 指根据《外汇基金条例》(第66章)发出的任何票据(不论称为“外汇基金票据”或其他名称)，以证明已向金融管理专员在外汇基金帐户存入一笔港币存款，该票据承认须连同或不连同利息而支付某述明款额的义务，并可按金融管理专员所指明的方式转让； (由1992年第82号第9条修订)
　　“多边代理机构债务票据”(multilateral agency debt instrument) 指由附表6第Ⅱ部所指明的任何机构发出的并在该附表第Ⅰ部指明的任何票据； (由1992年第17号第2条增补)
　　“长期债务票据”(long term debt instrument) 指在第14A条中界定并符合以下条件的债务票据─
　　(a)在2003年3月5日或之后发行；
　　(b)原来的到期期间不少于7年或没有注明日期；及
　　(c)不能在自发行日期起计的7年内赎回； (由2003年第34号第4条增补)“票据”(instrument) 包括─
　　(a)每份书面文件；
　　(b)在帐簿内以记项形式记录的任何资料；及
　　(c)以不能阅读形式记录(不论是以电脑或其他方式记录)但可用能阅读形式复制的资料；“单位信托”(unit trust) 指任何安排，而其目的或效果是提供设施，使人能以信托受益人的身分分享由取得、持有、管理或处置证券或任何其他财产而产生的利润或收入； (由2002年第5号第407(2)条代替)
　　“电脑”(computer) 指储存、处理或重新取得资料的任何装置；
　　“证监会”(Commission) 指《证券及期货条例》(第571章)第3(1)条提述的证券及期货事务监察委员会。 (由1998年第32号第17条增补。由2002年第5号第407(2)条修订)
　　(由2002年第5号第407(2)条修订)(3)立法会可藉决议修订附表6。 (由1992年第17号第2条增补。由1999年第12号第3条修订)
　　(由1975年第62号第3条代替。由1998年第32号第17条修订)
　　第112章第26B条　关于特惠扣除的一般规定
　　第IVA部
　　特惠扣除
　　(1)本部订明可容许根据第III或VII部应课税的人作出的扣除，以及在何种情形下可容许如此作出该等扣除。
　　(2)就本部所指的扣除提出申索的任何人，须以指明的格式提出申索，亦只有在申索书载有局长所规定的资料并以局长所规定的证明支持的情况下，方可容许该人作出扣除。 (由2003年第5号第4条修订)
　　(3)在本部中─
　　“人”(person) 指根据第III或VII部(视属何情况而定)应课税的人；
　　“扣除”(deduction) 指根据本部可容许作出的扣除。
　　(由1998年第31号第12条增补)
　　第112章第26C条　认可慈善捐款
　　(1)在符合本条其他条文的规定下，凡任何人或其同住配偶在任何课税年度作出任何认可慈善捐款，而该等认可慈善捐款的总额不小于$100，则可容许该人在该课税年度就该总额作出扣除。
　　(2)(a)除(b)段另有规定外，凡任何人根据第III部应予课税，则不得根据第(1)款容许该人在任何课税年度，就以下款项作出扣除─
　　(i)根据第IV部可容许扣除的任何款项；
　　(ii)第(1)款所指的认可慈善捐款的总额中超出以下款项乘以第(2A)款指明的百分率所得数额的部分─ (由2003年第24号第6条修订)
　　(A)(除(B)分节另有规定外)该人在该课税年度的应评税入息中，扣减根据第12(1)(a)及(b)条就该课税年度订定的扣除项目后所得的款项；或
　　(B)(在该人与其配偶已根据第10(2)条就该课税年度作出选择的情况下)该人与其配偶在该课税年度的应评税入息中各自扣减根据第12(1)(a)及(b)条就该课税年度订定的扣除项目后所得的款项的总和。
　　(b)凡任何人已根据第41条就任何课税年度作出选择，则不得根据第(1)款容许该人在该课税年度就以下款项作出扣除─
　　(i)根据第IV部可容许扣除的任何款项；
　　(ii)在根据第42A(1)条须与该人的入息总额合计的该人的配偶的入息总额中，已容许该名配偶扣除的任何款项；
　　(iii)第(1)款所指的认可慈善捐款的总额在与根据第16D条可容许在该课税年度扣除的款项合计后，超出以下款项总额乘以第(2A)款指明的百分率所得数额的部分─ (由2003年第24号第6条修订)
　　(A)该人在该课税年度的入息总额；
　　(B)根据第16D条可容许在该课税年度扣除的任何款项；及
　　(C)根据第12(1)(e)条可容许在该课税年度扣除的任何款项。(2A) 就─
　　(a)自2002年4月1日开始的课税年度及之前任何课税年度而言，为施行第(2)(a)(ii)及(b)(iii)款而指明的百分率为10%；
　　(b)自2003年4月1日或其后开始的任何课税年度而言，为施行第(2)(a)(ii)及(b)(iii)款而指明的百分率为25%。 (由2003年第24号第6条增补)(3)(a)除(b)段另有规定外，不得根据本条容许在确定多于一人的应课税入息实额或入息总额时，扣除同一笔认可慈善捐款。
　　(b)凡申索或容许在确定多于一人的应课税入息实额或入息总额时，将同一笔认可慈善捐款扣除，则第33(2)至(4)条在加以所需的变更后适用于该项扣除，一如该等条文适用于供养父母免税额、供养祖父母或外祖父母免税额、供养兄弟姊妹免税额、子女免税额或伤残受养人免税额；而在本段适用的情况下，如属如此申索扣除的认可慈善捐款，则第33条须解释为在提述该等免税额时，犹如包括提述第33(2)条所适用的免税额一样，而如属如此容许扣除的认可慈善捐款，则第33条须解释为在提述该等免税额时，犹如包括提述第33(3)条所适用的免税额一样。
　　(由1998年第31号第12条增补)____________________________________________________________________
　　注：
　　2003年第24号对第26C(2)(a)及(b)及(2A)条作出的修订就自2003年4月1日开始的课税年度及以后的各课税年度而适用。(请参阅2003年第24号第2条)
　　第112章第26D条　长者住宿照顾开支
　　(1)在符合本条其他条文的规定下，凡任何人或其同住配偶在任何课税年度，就其父母或祖父母而缴付任何住宿照顾开支，而该名父母或祖父母在该课税年度内任何时间已年满60岁，或在该课税年度内任何时间虽不是年满60岁，但有资格根据政府伤残津贴计划申领津贴，则可容许该人在该课税年度就该等住宿照顾开支作出扣除。
　　(2)第(1)款所指的扣除，在任何人或其配偶已就其任何父母或祖父母缴付该款所述的住宿照顾开支的情况下，可容许该人就有关的各名父母或祖父母作出。
　　(3)根据第(1)款可容许任何人在任何课税年度就其每名父母或祖父母作出的扣除，不得超出附表3C就该课税年度指明的款额。
　　(4)(a)除(b)段另有规定外，不得根据本条在任何课税年度容许多于一人就同一名父母或祖父母而就任何住宿照顾开支作出扣除。
　　(b)凡在任何课税年度，多于一人申索就同一名父母或祖父母而就任何住宿照顾开支作出扣除，或容许多于一人如此作出扣除，则第33(2)至(4)条在加以所需的变更后适用于该项扣除，一如该等条文适用于供养父母免税额、供养祖父母或外祖父母免税额、供养兄弟姊妹免税额、子女免税额或伤残受养人免税额；而在本段适用的情况下，如属如此申索扣除的住宿照顾开支，则第33条须解释为在提述该等免税额时，犹如包括提述第33(2)条所适用的免税额一样，而如属如此容许扣除的住宿照顾开支，则第33条须解释为在提述该等免税额时，犹如包括提述第33(3)条所适用的免税额一样。(5)在本条中─
　　“父母或祖父母”(parent or grandparent) 就任何人而言，指─
　　(a)该人的或其配偶的父或母；或
　　(b)该人的或其配偶的祖父母或外祖父母；“安老院”(residential care home)─
　　(a)于根据《安老院条例》(第459章)发出或续期的牌照在当其时就某处所有效的情况下，指该处所；
　　(b)于根据该条例发出或续期的豁免证明书在当其时就某处所有效的情况下，指该处所；
　　(c)指该条例凭借该条例第3条而不适用的处所；或
　　(d)于任何人根据《医院、护养院及留产院注册条例》(第165章)第3条就任何护养院获得注册的情况下，指属于该护养院的处所；“住宿照顾开支”(residential care expenses) 指须就任何在安老院获得的住宿照顾而缴付并向该安老院或代表该安老院行事的人缴付的开支。
　　(由1998年第31号第12条增补)
　　第112章第26E条　居所贷款利息
　　(1) 在符合本条其他条文及第26F条的规定下，凡任何人在任何课税年度内任何时间将某住宅全部或部分用作其居住地方，而该人在该课税年度，为一项就该住宅取得的居所贷款缴付居所贷款利息，则可容许该人在该课税年度就该等居所贷款利息作出扣除。
　　(2) (a) 除(b)及(c)段及第(3)款另有规定外，凡任何人已在任何课税年度缴付任何居所贷款利息，则─
　　(i) (A) 于有关的住宅在该课税年度内的所有时间均被该人全部用作其居住地方的情况下，根据第(1)款可容许该人就该等已缴付的居所贷款利息作出的扣除，为该等已缴付的居所贷款利息的款额；或
　　(B) 于任何其他情况下，根据第(1)款可容许该人就该等已缴付的居所贷款利息作出的扣除，为就有关个案的情况而言属合理的款额(不论该款额是相当于已缴付的居所贷款利息的款额的全数或其中的一部分)；或(ii) 根据第(1)款可容许该人就该等已缴付的居所贷款利息作出的扣除，为附表3D就该课税年度指明的款额，
　　第(i)及(ii)节所列款额以款额较小者为准。
　　(b) 为本条的施行，凡任何人并非以唯一拥有人身分持有任何住宅，则─
　　(i) 在该住宅由该人以联权共有人身分持有的情况下，(a)(i)段所提述的已缴付的居所贷款利息的款额，须视为由各联权共有人，各参照其人数而按比例缴付；或
　　(ii) 在该住宅由该人以分权共有人身分持有的情况下，(a)(i)段所提述的已缴付的居所贷款利息的款额，须视为由各分权共有人，各参照其在该住宅的拥有权中所占份额而按比例缴付。(c) 为(a)段的施行，凡任何人并非以唯一拥有人身分持有任何住宅，则─
　　(i) 在该住宅由该人以联权共有人身分持有的情况下，(a)(ii)段所提述的附表3D指明的有关款额，须视为已按联权共有人的人数作出扣减；或
　　(ii) 在该住宅由该人以分权共有人身分持有的情况下，(a)(ii)段所提述的附表3D指明的有关款额，须视为经在各分权共有人之间，各按其在该住宅的拥有权中所占份额的比例作出扣减后所得的款额。(3) (a) 凡任何人在任何课税年度内任何时间将某住宅全部或部分用作其居住地方，而该人在该课税年度，为一项就该住宅取得的居所贷款缴付居所贷款利息，但该贷款并没有被完全用于取得该住宅，则根据第(1)款可容许该人在该课税年度就该等已缴付的利息作出的扣除，须为该等已缴付的利息的款额中就有关个案的情况而言属合理的部分。
　　(b) 凡任何人在任何课税年度内任何时间将某住宅全部或部分用作其居住地方，而该人在该课税年度，为一项就该住宅取得的居所贷款缴付居所贷款利息("首述利息")，但该人亦有在该课税年度内任何时间将任何其他住宅全部或部分用作其居住地方，并在该课税年度，为一项就该其他住宅取得的居所贷款缴付其他居所贷款利息("次述利息")，则除第(4)款另有规定外，根据第(1)款可容许该人在该课税年度就首述利息和次述利息作出扣除，而可如此作出的扣除须为就有关个案的情况而言属合理的款额(不论该款额是相当于首述利息与次述利息款额的总和的全数或其中的一部分)。(4) 在下列情况下，即使任何人已在任何课税年度为一项就任何住宅取得的居所贷款缴付居所贷款利息，亦不得根据本条容许该人就该等已缴付的利息作出扣除─
　　(a) 根据本条例任何其他条次的条文可容许扣除相当于该等已缴付的利息的款项；
　　(b) 已根据本条(但并非凭借第(3)(b)款)容许该人在该课税年度扣除就任何其他住宅缴付的任何其他居所贷款利息；或
　　(c) 根据本条已容许该人在7个课税年度(不论是否连续的课税年度)内作出扣除，不论扣除是就同一住宅或是就任何其他住宅所作出的。 (由2004年第9号第3条修订)(5) 为第(4)(c)款的施行，凡在任何课税年度─
　　(a) 在确定(除(b)及(c)段另有规定外)任何人的应课税入息实额时；
　　(b) 于该人与其配偶已根据第10(2)条作出选择的情况下，在确定该人与其配偶的合计应课税入息实额时；或
　　(c) 于该人或该人与其配偶已根据第41条作出选择的情况下，在确定根据第42A(1)条就该人或该人与其配偶进行评税所得的评税额时，根据本条可容许该人作出的扣除已获列入考虑范围，则该人须当作已根据本条获容许在该课税年度作出该项扣除。
　　(6) (a) 任何人就根据本条可容许该人作出的扣除提出的申索，只可在根据本条容许该人作出该项扣除的日期后6个月内，由该人藉给予局长的书面通知而撤回。
　　(b) 凡任何申索根据(a)段撤回，该项申索须当作不曾提出。(7) 局长可为本条的施行，以书面批准任何组织或协会为认可组织或协会。
　　(8) 为本条的施行，凡任何人在第(1)款所述的情况下将任何住宅全部或部分用作其居住地方，并为一项就该住宅取得的居所贷款缴付居所贷款利息，而该居所贷款亦用于取得任何泊车处，则该泊车处须当作─ (由2004年第12号第8条修订)
　　(a) 是该住宅的一部分；及
　　(b) 被该人使用，其方式及程度与该住宅用作其居住地方的方式及程度相同。(9) 在本条中─
　　“住宅”(dwelling) 指任何建筑物或其任何部分，而─
　　(a) 其设计及构造是供全部或部分用作居住用途的；及
　　(b) 其应课差饷租值是根据《差饷条例》(第116章)第10条作个别评估的；“居住地方”(place of residence) 就有多于一处居住地方的人而言，指其主要居住地方；
　　“居所贷款”(home loan) 就任何课税年度而对任何根据本条申索作出扣除的人而言，指符合以下规定的贷款─
　　(a) 该贷款是全部或部分用于取得符合以下规定的住宅的─
　　(i) 该住宅在该课税年度任何期间内是由该人以唯一拥有人或联权共有人或分权共有人身分持有的；及
　　(ii) 该住宅在该期间内是被该人全部或部分用作其居住地方的；及(b) 该贷款在该期间内是以该住宅或任何其他香港财产的按揭或押记作为保证的；“居所贷款利息”(home loan interest) 就任何根据本条就任何住宅申索作出扣除的人而言，指该人作为该住宅的唯一拥有人或联权共有人或分权共有人而为居所贷款向以下机构缴付的利息─
　　(a) 政府；
　　(b) 财务机构；
　　(c) 根据《储蓄互助社条例》(第119章)注册的储蓄互助社；
　　(d) 根据《放债人条例》(第163章)领有牌照的放债人；
　　(e) 香港房屋协会；
　　(f) 该人的雇主；或
　　(g) 任何认可组织或协会；“认可组织或协会”(recognized organization or association) 指局长根据第(7)款批准为认可组织或协会的任何组织或协会。
　　(10) 为免生疑问，凡任何人已根据在紧接《2004年收入条例》(2004年第9号)第3条生效*前有效的本条条文就任何课税年度获容许作出扣除，或凭借第26F(2)(b)条被视为就任何课税年度获容许作出该项扣除，则为经该条例第3条修订的第(4)(c)款的施行，该课税年度须视为已获容许作出扣除的课税年度。 (由2004年第9号第3条增补)
　　(由1998年第31号第12条增补)___________________________________________________________________________
　　注：
　　* 生效日期：2003年4月1日。
　　2004年第12号对本条作出的修订就1998/99课税年度及其后的所有课税年度而适用。(请参阅2004年第12号第2(2)条)
　　第112章第26F条　为第26E条作出的提名
　　(1)凡─
　　(a)根据第26E条可容许任何人在任何课税年度作出扣除；及
　　(b)该人在该课税年度并无根据本条例而应课税的入息、物业或利润，则该人可提名其同住配偶在该课税年度就该项扣除提出申索。
　　(2)凡任何人已按照第(1)款，就根据第26E条可容许该人在任何课税年度作出的扣除作出提名，则─
　　(a)(i)该人即不再获容许作出该项扣除；及
　　(ii)该人的配偶即获容许作出该项扣除；及(b)除第(4)(b)款另有规定外，为第26E(4)(c)条的施行，该人须视为已根据第26E条获容许在该课税年度作出该项扣除，但该名配偶则无须视为已如此作出该项扣除。(3)凡任何人已按照第(1)款，就根据第26E条可容许该人在任何课税年度作出的扣除作出提名，而该人的配偶已获容许在该课税年度作出该项扣除，则局长须就此事向该名作出提名的人发出书面通知。
　　(4)(a)任何人根据第(1)款就根据第26E条可容许该人作出的扣除作出的提名，只可在局长按照第(3)款就该项扣除向该人发出通知的日期后6个月内，由该人藉给予局长的书面通知而撤回。
　　(b)凡任何提名根据(a)段撤回，该项提名须当作不曾作出。
　　(由1998年第31号第12条增补)
　　第112章第26G条　向认可退休计划支付的供款
　　(1)在符合本条其他条文的规定下，凡任何人在任何课税年度向认可退休计划支付供款，则可容许该人在该课税年度就该等供款作出扣除。
　　(2)在任何课税年度─
　　(a)不得就任何根据第IV部可容许扣除的款项，根据第(1)款容许任何人作出扣除；
　　(b)根据第(1)款可容许任何人作出的扣除，不得超出附表3B就该课税年度指明的款额。(3)除第(2)款另有规定外，根据本条可容许就任何向认可退休计划支付的供款扣除的款额，就任何人而言─
　　(a)如属认可职业退休计划，为─
　　(i)该人以雇员身分向该计划支付的供款的款额；或
　　(ii)假若该人在有关的课税年度所有身为雇员而受雇的时间内均以强制性公积金计划参加人身分作出供款则该人须以雇员身分支付的强制性供款的款额，
　　两者以款额较小者为准；(b)如属强制性公积金计划，则为该人以雇员身分支付的强制性供款的款额。
　　(第IVA部由1998年第31号第12条增补)___________________________________________________________________________
　　注：
　　第26G条就自2000年4月1日开始的课税年度及以后的各课税年度而适用。 (1998年第31号第2(2)条；2000年第175号法律公告)
　　第112章第27条　关于免税额的一般规定
　　第Ⅴ部
　　免税额
　　(1)本部订明根据第Ⅲ及Ⅶ部应课税的人须获给予的免税额，以及在何种情形下可给予该等免税额。
　　(2)凡根据本部申索免税额，必须以指明的格式提出申索，只有在申索书载有局长所规定的资料并以局长所规定的证明支持的情况下，方可获给予免税额。 (由2003年第5号第5条修订)
　　(3)在本部中─
　　“人”(person) 指根据第Ⅲ部或第Ⅶ部(视属何情况而定)应课税的人；
　　“子女”(child) 指任何应课税的人的子女，或该人的配偶或前任配偶的子女，不论该子女是否婚生，并包括该人或其配偶各自的或两人共有的领养子女或继子女；
　　“免税额”(allowance) 指根据本部给予的免税额；
　　“订明款额”(prescribed amount) 及“订明百分率”(prescribed percentage) 指就附表4第1栏所指明的本部各条文而在附表4第2栏中指明的款额及百分率；
　　“领养”(adopted) 指以香港法律所承认的任何方式而领养。
　　第112章第28条　基本免税额
　　(1)须在任何课税年度给予以下免税额(“基本免税额”)─
　　(a)订明款额的免税额；
　　(b)(由1998年第31号第13条废除)(2)任何人不得获得─
　　(a)基本免税额及已婚人士免税额；或
　　(b)(在其配偶已申索已婚人士免税额的情况下)基本免税额。
　　第112章第29条　已婚人士免税额
　　(1)任何人如在任何课税年度内任何时间属已婚并有以下情形，则须根据本条在该课税年度获给予一项免税额(“已婚人士免税额”)─
　　(a)该人的配偶在该课税年度并无应评税入息；或
　　(b)该人及其配偶已就该课税年度而根据第10(2)条作出选择；或
　　(c)该人已选择根据第VII部接受评税。(2)凡已根据第10(2)条作出选择，则根据第10(3)条应征收薪俸税的人须获给予已婚人士免税额。
　　(3)根据本条可给予的已婚人士免税额是─
　　(a)订明款额的免税额；
　　(b)(由1998年第31号第14条废除)(4)如丈夫与妻子分开居住，则只有在申索已婚人士免税额的配偶是在供养或经济上支持该另一名配偶的情况下，方可给予该免税额。
　　(5)凡就任何已分开居住的丈夫与妻子而给予已婚人士免税额，则为第Ⅶ部的施行，该名丈夫与妻子须被视为并非分开居住。
　　(6)第(4)款所适用的免税额申索，可由申索人在该项申索所关乎的课税年度内撤回，或在该年度届满后6年内撤回。
　　第112章第30条　供养父母免税额
　　(1)任何人或其配偶(并非与该人分开居住的配偶)如在任何课税年度内供养该人的或其配偶的父或母，而该名父或母在该年度内任何时间有以下情形，则该人须根据本条在该课税年度获给予一项免税额(“供养父母免税额”)─
　　(a)通常居住于香港；及
　　(b)年龄为60岁或以上，或虽不满60岁，但有资格根据政府伤残津贴计划申索津贴。(2)供养父母免税额可就每名如此受供养的父或母而给予。
　　(3)根据本条可给予的供养父母免税额是─
　　(a)订明款额的免税额；
　　(b)订明款额的额外免税额，该额外免税额是在任何人因其父或母而有资格申索有关课税年度的(a)段所指的免税额，而其父或母在该课税年度连续全年与该人同住而无须付出十足有值代价的情况下给予。(4)为本条的施行─
　　(a)只有在以下情况下，一名父或母方被视为由任何人或其配偶供养─
　　(i)该名父或母在该课税年度至少连续6个月与该人及其配偶同住而无须付出十足有值代价；或
　　(ii)该人或其配偶在该课税年度提供不少于订明款额的金钱以供养该名父或母；(b)(由1998年第31号第15条废除)(5)凡根据第26D条已容许任何人在任何课税年度就该人的或其配偶的父或母作出扣除，任何人不得根据本条在该课税年度就同一名父或母获给予供养父母免税额。 (由1998年第31号第15条增补)
　　第112章第30A条　供养祖父母或外祖父母免税额
　　(1)任何人或其配偶(并非与该人分开居住的配偶)如在任何课税年度内供养该人的或其配偶的一名祖父母或外祖父母，而该名祖父母或外祖父母在该年度内任何时间有以下情形，则该人须根据本条在该课税年度获给予一项免税额(“供养祖父母或外祖父母免税额”)─
　　(a)通常居住于香港；及
　　(b)年龄为60岁或以上，或虽不满60岁，但有资格根据政府伤残津贴计划申索津贴。(2)供养祖父母或外祖父母免税额可就每名如此受供养的祖父母或外祖父母而给予。
　　(3)根据本条可给予的供养祖父母或外祖父母免税额是─
　　(a)订明款额的免税额；
　　(b)订明款额的额外免税额，该额外免税额是在任何人因其祖父母或外祖父母而有资格申索有关课税年度的(a)段所指的免税额，而该祖父母或外祖父母在该课税年度连续全年与该人同住而无须付出十足有值代价的情况下给予。(4)为本条的施行─
　　(a)只有在以下情况下，一名祖父母或外祖父母方被视为由任何人或其配偶供养─
　　(i)该名祖父母或外祖父母在该课税年度至少连续6个月与该人及其配偶同住而无须付出十足有值代价；或
　　(ii)该人或其配偶在该课税年度提供不少于订明款额的金钱以供养该名祖父母或外祖父母；(b)(由1998年第31号第16条废除)(5)凡根据第26D条已容许任何人在任何课税年度就该人的或其配偶的祖父母或外祖父母作出扣除，任何人不得根据本条在该课税年度就同一名祖父母或外祖父母获给予供养祖父母或外祖父母免税额。 (由1998年第31号第16条增补)
　　(由1994年第37号第4条增补)
　　第112章第30B条　供养兄弟姊妹免税额
　　(1)任何人或其配偶(并非与该人分开居住的配偶)如在任何课税年度内供养该人的或其配偶的一名未婚兄弟或未婚姊妹，而如此受供养的人在该课税年度内任何时间有以下情形，则该人须根据本条在该课税年度获给予一项订明款额的免税额(“供养兄弟姊妹免税额”)─
　　(a)未满18岁；
　　(b)年满18岁但未满25岁，并在大学、学院、学校或其他相类似的教育机构接受全日制教育；或
　　(c)年满18岁，并因为身体上或精神上的无能力而不能工作。(2)供养兄弟姊妹免税额可为每名受供养的兄弟姊妹或配偶的兄弟姊妹而给予。
　　(3)为本条的施行─
　　(a)如在有关年度任何时间，有关的人或配偶独力或主力扶养兄弟姊妹或配偶的兄弟姊妹，该名兄弟姊妹方被视为由该人或该人的配偶供养；
　　(b)“兄弟姊妹或配偶的兄弟姊妹”(brother or sister or brother or sister of the spouse)就任何人而言─
　　(i)指该人或配偶的亲兄弟姊妹；
　　(ii)指该人或配偶的父母的领养子女；
　　(iii)指该人或配偶的继父与前妻或继母与前夫所生的子女；
　　(iv)如配偶已故，则指若非该配偶已故则会因第(i)、(ii)或(iii)节的规定而是该配偶的兄弟姊妹的人。
　　(由1996年第24号第8条增补)
　　第112章第31条　子女免税额
　　(1)任何人如在任何课税年度内任何时间有在世的未婚子女，并供养该子女，而该子女有以下情形者，则该人须根据本条在该课税年度获给予一项订明款额的免税额(“子女免税额”)─
　　(a)未满18岁；
　　(b)年满18岁但未满25岁，并在任何大学、学院、学校或其他相类似的教育机构接受全日制教育；或
　　(c)年满18岁，但因身体上或精神上的无能力而不能工作。(2)除第(3)款另有规定外，凡有多于一人有权根据本条就同一名子女申索同一课税年度的子女免税额，则该免税额须按局长所决定的基准分摊，而局长在作出决定时须顾及每个人在该课税年度对该名子女的供养及教育所作的贡献。
　　(3)如属根据第III部应征收薪俸税的丈夫与妻子(并非分开居住的丈夫与妻子)，则─
　　(a)根据本条可给予的所有子女免税额，须只由一名配偶申索；及
　　(b)该项申索须由双方配偶所提名的配偶作出。(4)根据第(3)(b)款就任何课税年度而作出的提名，除获局长同意外，不得撤回，而局长对此事的决定即为最终决定，并不受任何反对或上诉规限。
　　(5)就任何子女而给予任何人的子女免税额总额，不得超出订明款额。
　　第112章第31A条　伤残受养人免税额
　　(1)任何人须在任何课税年度就其有资格根据政府伤残津贴计划申索津贴的每名受养人获给予一项订明款额的免税额 (“伤残受养人免税额”)。
　　(2)如就某子女而根据第31(2)条将子女免税额分摊及给予多于一人，而该子女又有资格根据政府伤残津贴计划申索津贴，则就该子女而根据本条可给予的伤残受养人免税额，须按根据第31(2)条就分摊该项子女免税额而使用的同一基准，分摊予有关人士。
　　(3)如属根据第III部应征收薪俸税的丈夫与妻子(并非分开居住的丈夫与妻子)，则就其子女而根据本条可给予的所有伤残受养人免税额须只由根据第31(3)条获提名的配偶申索。
　　(4)就本条而言，“受养人”(dependent) 就某人而言，指─
　　(a)该人的配偶，而该人有权就该配偶而根据第29条在有关的课税年度获给予一项免税额；
　　(b)该人的或其配偶的父或母，而该人有权就该名父或母而在有关的课税年度根据第26D条获给予一项扣除或根据第30条获给予一项免税额； (由1998年第31号第17条修订)
　　(c)该人的或其配偶的祖父或祖母或外祖父或外祖母，而该人有权就该名祖父或祖母或外祖父或外祖母而在有关的课税年度根据第26D条获给予一项扣除或根据第30A条获给予一项免税额； (由1996年第24号第9条修订；由1998年第31号第17条修订)
　　(d)该人的子女，而该人有权就该名子女而根据第31条在有关的课税年度获给予一项免税额；或 (由1996年第24号第9条修订)
　　(e)该人的兄弟姊妹或该人的配偶的兄弟姊妹，而该人有权就该名兄弟姊妹而根据第30B条在有关的课税年度获给予一项免税额。 (由1996年第24号第9条增补)
　　(由1995年第48号第7条增补)
　　第112章第32条　单亲免税额
　　(1)任何人如在任何课税年度内任何时间独力或主力抚养一名子女，而该人有权在该课税年度就该名子女获给予子女免税额者，则该人须根据本条在该课税年度获给予一项订明款额的免税额(“单亲免税额”)。
　　(2)任何人有以下情形，则无权申索单亲免税额─
　　(a)在该课税年度内任何时间属已婚且并非与其配偶分开居住；
　　(b)仅由于该人在该课税年度内对该名子女的供养及教育曾作出贡献；或
　　(c)该人就任何第2名或其后的子女而申索单亲免税额。(3)凡有2人或多于2人有权就同一名子女申索同一课税年度的单亲免税额，则应得的免税额须按局长所决定的基准分摊─
　　(a)而局长须顾及每个人在该课税年度内各自独力或主力抚养该名子女的期间；或
　　(b)如局长认为该等期间不能确定，则按局长认为公正而决定的基准分摊。
　　第112章第33条　补充第30、30A、30B、31及31A条的条文
　　(1)除第31(2)及31A(2)条另有规定外，供养父母免税额、供养祖父母或外祖父母免税额、供养兄弟姊妹免税额、子女免税额或伤残受养人免税额在任何课税年度均不得就同一父母、祖父母、外祖父母、兄弟姊妹或子女而给予多于一人。 (由1995年第48号第8条修订；由1997年第80号第102条修订)
　　(1A) 在任何课税年度─
　　(a)供养父母免税额及供养祖父母或外祖父母免税额；或
　　(b)供养兄弟姊妹免税额及子女免税额，不得就同一受养人而给予。 (由1996年第24号第10条代替)
　　(2)除第31(2)及(3)及31A(2)及(3)条另有规定外，局长如有理由相信，有2人或多于2人有资格就同一父母、祖父母、外祖父母、兄弟姊妹或子女申索同一课税年度的该等免税额，则局长除非信纳各申索人之间已同意谁人有权在该年度作出该项申索，否则不得考虑任何该等申索。 (由1995年第48号第8条修订)
　　(3)凡供养父母免税额、供养祖父母或外祖父母免税额、供养兄弟姊妹免税额、子女免税额或伤残受养人免税额─ (由1995年第48号第8条修订；由1997年第80号第102条修订)
　　(a)已根据第31(2)或31A(2)条以外的其他规定，就同一父母、祖父母、外祖父母、兄弟姊妹或子女而给予2人或多于2人；或 (由1995年第48号第8条修订)
　　(b)在违反第31(3)或31A(3)条规定的情况下，既给予丈夫又给予妻子；或 (由1995年第48号第8条修订)
　　(c)已给予任何人，并在给予该免税额后6个月内，局长觉得有另一人有资格就同一父母、祖父母、外祖父母、兄弟姊妹或子女在同一课税年度获给予该免税额，则局长须请已获给予该免税额的人以及局长觉得有资格获给予该免税额的任何其他个人，就他们之间应由谁享有该免税额达成协议(该协议须与本部条文相符)，而局长可因该协议而根据第60条提出补加评税，或如各有关的个人在合理时间内未能达成上述协议，则局长可在第60条所指明的期间内根据该条提出补加评税。
　　(3A) 局长如有理由相信，有多人有资格分别就同一受养人而申索同一课税年度的─
　　(a)供养父母免税额及供养祖父母或外祖父母免税额；或
　　(b)供养兄弟姊妹免税额及子女免税额，则局长在信纳该等申索人已就该年度申索上述何种免税额达成协议前，不得考虑任何该等申索。 (由1994年第37号第5条增补)
　　(3B) 凡─
　　(a)供养父母免税额及供养祖父母或外祖父母免税额；或
　　(b)供养兄弟姊妹免税额及子女免税额，在违反第(1A)款的情况下就同一受养人而均已给予，则局长须请所有已获给予该等免税额的人就获给予何种免税额达成协议(该协议须与本部条文相符)，而局长可因该协议而根据第60条提出补加评税，或如各有关的个别人士在合理时间内未能达成上述协议，则局长可在第60条所指明的期间内根据该条提出补加评税。 (由1994年第37号第5条增补)
　　(3C) 凡─
　　(a)供养父母免税额或供养祖父母或外祖父母免税额已就一名受养人而给予任何人；或
　　(b)供养兄弟姊妹免税额或子女免额已就一名受养人而给予任何人，而在给予该免税额后6个月内，局长觉得有另一人有资格就同一受养人及同一课税年度获给予上述另一种免税额，则局长须请已获给予该免税额的人，以及局长觉得有资格就同一受养人获该另一种免税额的任何其他人，就获给予何种免额达成协议(该协议须须与本部相符)。 (由1996年第24号第10条代替)
　　(3D) 局长可因第(3C)款下的协议而根据第60条提出补加评税，如各有关人士未能在合理时间内根据该款达成协议，则局长可在第60条所指明的期间内根据该条提出补加评税。 (由1996年第24号第10条增补)
　　(4)局长根据本条行使其权力时，只须顾及在其行使该等权力时由其管有的资料，并按其觉得公正的方式而行使。
　　(由1994年第37号第5条修订；由1996年第24号第10条修订)
　　(第Ⅴ部由1989年第43号第10条增补)
　　第112章第33A条　商业建筑物及构筑物的每年免税额
　　第VI部
　　折旧等
　　(1) 凡任何人在任何课税年度的评税基期结束时，有权享有任何属商业建筑物或构筑物的建筑物或构筑物中的权益，而该权益是建造该建筑物或构筑物所招致的资本开支方面的有关权益，则该人须在该课税年度获给予一项该建筑物或构筑物的损耗折旧免税额，称为“每年免税额”，除第(2)款另有规定外，款额相等于该开支的二十五分之一。 (由2004年第12号第9条修订)
　　(2) 凡售出任何建筑物或构筑物中属任何开支方面的有关权益的权益，而该建筑物或构筑物曾于售卖作出之前的任何时候有人使用(不论是用作商业建筑物或构筑物或其他用途)，则在售卖作出之后结束的任何评税基期所属的课税年度，每年免税额须参照紧接售卖作出之后的开支剩余额计算，并属于该开支剩余额的一个分数，其分子是1，而分母则是组成于下述时间开始及终止的期间的课税年度数目─ (由2004年第12号第9条修订)
　　(a) 该期间的开始时间，是作出该售卖的评税基期所属的课税年度；及 (由2004年第12号第9条代替)
　　(b) 该期间的终止时间─
　　(i) 就第(4)款适用的建筑物或构筑物而言，是自1998年4月1日开始的课税年度之后第25年的课税年度； (由2004年第12号第9条修订)
　　(ii) 在任何其他情况下，是该建筑物或构筑物首次使用的课税年度之后第25年的课税年度，而其后作出的任何售卖，亦须以此方法计算。
　　(3) 即使本条前文另有规定，就任何开支而给予的任何课税年度的每年免税课，在任何情况下均不得超出该课税年度的评税基期结束时的开支剩余额，而该开支剩余额是指尚未将因获给予该免税额而须予注销的款额扣除者。
　　(4) 为本条的施行，凡在紧接《1998年税务(修订)(第2号)条例》(1998年第32号)生效之前，任何人有权享有任何属商业建筑物或构筑物的建筑物或构筑物中的权益，而该权益是建造该建筑物或构筑物所招玫的资本开支方面的有关权益，则─ (由2004年第12号第9条修订)
　　(a) 建造该建筑物或构筑物所招致的资本开支，须当作已扣减假若在该人有权享有该有关权益期间该建筑物或构筑物一直是用作产生根据第IV部应课税的利润，则会在以前所有课税年度就该建筑物或构筑物而根据第36条给予该人的重建免税额的总和；及
　　(b) 自1998年4月1日开始的课税年度，须当作是该建筑物或构筑物首次使用的课税年度。
　　(由1998年第32号第18条增补)__________________________________________________________________________
　　注：
　　2004年第12号对本条作出的修订就2004/05课税年度及其后的所有课税年度而适用。(请参阅2004年第12号第2(3)条)
　　第112章第33B条　(由2004年第12号第10条废除)
　　注：
　　2004年第12号对本条作出的修订就2004/05课税年度及其后的所有课税年度而适用。(请参阅2004年第12号第2(3)条)
　　第112章第34条　工业建筑物及构筑物的初期免税额及各项每年免税额
　　(1) 凡任何人因建造任何建筑物或构筑物而招致资本开支，而该建筑物或构筑物将成为某行业占用的工业建筑物或构筑物，则在招致该资本开支的评税基期的课税年度内，招致该资本开支的人须获给予一项免税额，称为“初期免税额”，款额须相等于该项开支的五分之一∶ (由1950年第30号附表修订；由1965年第35号第17条修订)
　　但─
　　(a) 在1957至1964年每年4月1日开始的连续8个课税年度，不得给予初期免税额；
　　(b) 凡在任何建筑物或构筑物开始使用前，已根据本款就该建筑物或构筑物的资本开支而给予初期免税额，而当该建筑物或构筑物首次使用时却非工业建筑物或构筑物，则不得给予初期免税额，并须作出任何因而需要的补加评税。 (由1965年第35号第17条代替)(2) (a) 凡任何人在任何课税年度的评税基期结束时，有权享有任何属工业建筑物或构筑物的建筑物或构筑物中的权益，而该权益是建造该建筑物或构筑物所招致的资本开支方面的有关权益，则该人须在该课税年度获给予一项该建筑物或构筑物的损耗折旧免税额，称为“每年免税额”，除(b)段另有规定外，款额须相等于该项开支的二十五分之一。 (由1955年第36号第41条修订；由1965年第35号第17条修订；由2004年第12号第11条修订)
　　(b) 凡售出任何建筑物或构筑物中属任何开支方面的有关权益的权益，而该建筑物或构筑物曾于该等权益售出前的任何时候有人使用(不论是用作工业建筑物或构筑物或其他用途)，则在该等权益售出后方告结束的评税基期所属的课税年度，每年免税额须参照紧接售出时之后的开支剩余额计算；如该建筑物或构筑物是在1965年4月1日开始的课税年度的评税基期开始前首次使用，则每年免税额须是该开支剩余额的以2为分子的分数；如该建筑物或构筑物是在该评税基期开始之日或其后首次使用，则每年免税额须是该开支剩余额以1为分子的分数，而该等分数的分母则是组成以下期间的课税年度数目─ (由2004年第12号第11条修订)
　　(i) 该期间的开始时间，是该等权益售出的评税基期所属的课税年度；及 (由2004年第12号第11条代替)
　　(ii) 该期间的终止时间，在该建筑物或构筑物是在1965年4月1日开始的课税年度的评税基期开始前首次使用的情况下，是该建筑物或构筑物首次使用的课税年度后第50年的课税年度，而在该建筑物或构筑物是在该评税基期开始之日或其后首次使用的情况下，则是该建筑物或构筑物首次使用的课税年度后第25年的课税年度，而其后作出的任何出售，亦须以此方法计算。 (由1965年第35号第17条代替。由2004年第12号第11条修订)(c) 即使本条前文另有规定，就任何开支而给予的任何课税年度的每年免税额，在任何情况下不得超出该课税年度的评税基期结束时的开支剩余额，而该开支剩余额是指尚未将因获给予该免税额而须予注销的款额扣除者。 (由2004年第12号第11条修订)__________________________________________________________________________
　　注：
　　2004年第12号对本条作出的修订就2004/05课税年度及其后的所有课税年度而适用。(请参阅2004年第12号第2(3)条)
　　第112章第35条　建筑物及构筑物的结余免税额及结余课税
　　(1) 凡─
　　(a) 就任何建筑物或构筑物有以下任何事件发生─
　　(i) 该建筑物或构筑物中的有关权益被售出；
　　(ii) 在该建筑物或构筑物中的有关权益属租赁权益的情况下，该有关权益并非由于有权享有该权益的人取得应复归的权益而终止；或
　　(iii) 该建筑物或构筑物被拆卸或毁掉，或虽未被拆卸或毁掉却完全停止使用；及(b) 该建筑物或构筑物曾于该事件发生前的任何时候是商业建筑物或构筑物或工业建筑物或构筑物，则在本条所述情况下，须就该事件发生的评税基期所属的课税年度，向紧接该事件发生前有权享有该建筑物或构筑物中的有关权益的人，给予一项称为“结余免税额”的免税额，或(视属何情况而定)作出一项称为“结余课税”的征税。
　　(2) (a) 凡─
　　(i) 并无任何就第(1)(a)款提述的任何事件的发生而在出售、保险、残料或补偿方面所得的款项；或
　　(ii) 紧接该事件发生前的开支剩余额超出上述款项，
　　则须给予结余免税额，其款额─
　　(A) 在第(i)节的情况下，是该开支剩余额；或
　　(B) 在第(ii)节的情况下，是该开支剩余额超出上述款项的超出额。
　　(b) 即使本条另有规定，在以下情况不得将结余免税额给予任何人─
　　(i) 就任何建筑物或构筑物有第(1)(a)款提述的事件发生，而在紧接该事件发生前，该建筑物或构筑物并非商业建筑物或构筑物，亦非工业建筑物或构筑物；或
　　(ii) 任何商业建筑物或构筑物或工业建筑物或构筑物被拆卸，而在拆卸前该建筑物或构筑物是在符合资格获得第33A或34(2)条(视属何情况而定)所指的每年免税额的情况下为某行业、专业或业务而使用，而拆卸该建筑物或构筑物的目的与该行业、专业或业务无关，或并非属该行业、专业或业务的通常运作。(3) (a) 凡就第(1)(a)款提述的任何事件的发生而在出售、保险、残料或补偿方面所得的款项，超出紧接该事件发生前的开支剩余额，则须作出结余课税，课税额相等于上述款项超出该开支剩余额的超出额。
　　(b) 即使(a)段另有规定，在任何情况下，对任何人作出结余课税的课税额，不得超出就有关开支而根据第33A及34条给予该人的免税额(如有的话)的总和。
　　(由2004年第12号第12条代替)__________________________________________________________________________
　　注：
　　2004年第12号对本条作出的修订就2004/05课税年度及其后的所有课税年度而适用。(请参阅2004年第12号第2(3)条)
　　第112章第35A条　关于批租权益终止时的特别规定
　　在批租权益终止时 ─
　　(a)如任何建筑物或构筑物的承租人在出租人同意下继续管有该建筑物或构筑物，但并无获批新租契，则为本部的施行，在该承租人仍如此管有该建筑物或构筑物期间，该批租权益须当作继续存在；
　　(b)如承租人以重批租契方式或依据首份租契条款向其所提供的选择权而获批新租契，则本部的效力，须犹如该第二份租约是首份租约的延续一样。
　　(由1971年第2号第27条增补)
　　第112章第35B条　被购置而未经使用的建筑物及构筑物
　　凡因建造任何建筑物或构筑物而招致资本开支，而在该建筑物或构筑物使用前，该建筑物或构筑物中的有关权益已经售出，则─
　　(a)为本部的施行，因建造该建筑物或构筑物而实际招致的开支须不予计算；根据第34条给予的初期免税额则不得容许给予，而任何因此需要作出的补加评税则须予作出；但
　　(b)(i)如出售该权益的人是在某行业的通常业务运作中招致该项开支及出售该权益，而该行业是完全或部分从事于建造或发展建筑物或构筑物以供出售的，则为本部的施行，购买该权益的人须当作在须支付买价之日，已招致建造该建筑物或构筑物的资本开支，款额则相等于该人为该权益付出的净价；及
　　(ii)如属任何其他情形，则为本部的施行，购买该权益的人须当作在须支付买价之日，已招致建造该建筑物或构筑物的资本开支，款额则相等于为建造该建筑物或构筑物而实际招致的开支，或相等于该人为该权益付出的净价，两者以较少的为准∶ (由1982年第29号第7条代替)
　　但─(a)如属(b)(i)段所适用的情形，而该建筑物或构筑物中的有关权益曾在该建筑物或构筑物使用前出售多于一次，则只有该名在该等出售中最后一次购买该权益的人须当作已招致建造该建筑物或构筑物的资本开支，款额则相等于第一次出售中所付出的净价，或相等于该人所付出的净价，两者以较少的为准；
　　(b)如属(b)(ii)段所适用的情形，而该建筑物或构筑物中的有关权益曾在该建筑物或构筑物使用前出售多于一次，则该段只对该等出售的最后一次有效。 (由1982年第29号第7条代替)
　　(由1971年第2号第27条增补)
　　第112章第36条　在直至和包括自1997年4月1日开始的课税年度所佮予的商业建筑物或构筑物的重建免税额
　　(1)除第(2)款另有规定外，凡任何人在任何课税年度的评税基期结束时，有权享有任何商业建筑物或构筑物中的权益，而该权益是建造该建筑物或构筑物所招致的资本开支方面的有关权益，则该人须就该课税年度获给予一项免税额，称为“重建免税额”，款额相等于建造该建筑物或构筑物所招致的资本开支的2%。 (由1955年第36号第42条代替。由1969年第26号第18条修订；由1990年第30号第3条修订；由1998年第32号第20条修订)
　　(2)凡任何课税年度的评税基期是在1997年4月1日开始的课税年度的评税基期之后的，则不得就该课税年度而根据第(1)款向任何人给予免税额。 (由1998年第32号第20条增补)
　　第112章第36A条　机械或工业装置的适用条文
　　(1)除另有规定外，就机械或工业装置的初期免税额及每年免税额而言─
　　(a)第37、37A、38及39条适用于1979年4月1日开始的课税年度及之前各课税年度；及
　　(b)第39B、39C及39D条适用于1980年4月1日开始的课税年度及其后各课税年度。(2)就机械或工业装置而言，局长如信纳，就1980年4月1日或其后开始的任何课税年度而施行第(1)(b)款所提述的各条中的任何规定，并不切实可行或并不公平合理，则局长可发出指示，示明第(1)(a)款所提述的各条规定须按该指示中所指明的范围及期间而适用。
　　(3)局长如根据第(2)款发出指示，示明第37条的规定须就以下课税年度而适用于任何机械或工业装置，则─
　　(a)在1980年4月1日开始的课税年度，初期免税额须相等于该条第(1)款所提述的开支的35%；
　　(b)在1981年4月1日或其后开始的任何课税年度，初期免税额须相等于该条第(1)款所提述的开支的55%；(由1982年第29号第8条代替)
　　(c)在1989年4月1日或其后开始的任何课税年度，初期免税额须相等于该条第(1)款所提述的开支的60%。(由1993年第56号第17条增补)
　　(由1980年第63号第2条增补)
　　第112章第37条　机械或工业装置的初期免税额及每年免税额
　　(1)凡任何人经营某行业、专业或业务，并为产生根据第Ⅳ部应课税的利润而在提供机械或工业装置方面招致资本开支，则除非该项开支属第16B(1)(b)或16G条所述类别的开支，否则该人须就招致该项开支时的评税基期所属的课税年度获给予一项免税额，称为“初期免税额”。 (由1950年第30号附表修订；由1965年第35号第19条修订；由1969年第26号第19条修订；由1974年第23号第2条修订；由1998年第32号第21条修订)
　　(1A) 为第(1)款的施行，初期免税额─
　　(a)就1973年4月1日开始的课税年度及之前各课税年度而言，须相等于第(1)款所提述的开支的五分之一；及
　　(b)就1974年4月1日开始的课税年度、1979年4月1日开始的课税年度以及此两个课税年度之间的各课税年度而言，须相等于该项开支的四分之一。 (由1974年第23号第2条增补。由1981年第32号第4条修订)(2)凡任何人在任何课税年度的评税基期结束时，拥有及正在使用任何机械或工业装置，以产生根据第Ⅳ部应课税的利润，则该人须就该课税年度获给予一项该等资产的损耗折旧免税额，称为“每年免税额”。　该项免税额须按税务委员会所订明的比率计算，并以有关资产的递减价值为根据，而该递减价值须是从有关资产的成本中扣减─
　　(a)按照本条规定而计算的任何初期免税额；及
　　(b)按照本条规定而计算的各项每年免税额∶(由1993年第56号第18条修订)但─
　　(a)(由1998年第32号第21条废除)
　　(b)局长可酌情容许采用较税务委员会所订明者为高的比率。 (由1951年第16号第7条修订；由1965年第35号第19条修订；由1969年第26号第19条修订)(2A) 为第(2)款的施行，凡任何人使用任何机械或工业装置以产生根据第Ⅳ部应课税的利润，而在紧接使用时间之前的任何期间该人已拥有及使用该机械或工业装置，则“资产成本”(cost of the asset) 是指从实际成本中扣除假定的每年免税额后所得之数，而该等假定的每年免税额，是指假若该拥有人自取得有关资产后一直使用该资产以产生根据第Ⅳ部应课税的利润，则会根据第(2)款而获给予的每年免税额。 (由1969年第26号第19条增补)
　　(3)如任何人拥有及使用任何机械或工业装置以经营其行业、专业或业务，而该机械或工业装置是代表资本性质的开支，且依据第16B(1)(b)或16G条的规定，在确定该人从该行业、专业或业务所得并根据第Ⅳ部应课税的利润时，该项开支是容许就任何课税年度予以扣除者，则第(2)款不适用于该机械或工业装置。 (由1965年第35号第19条增补。由1998年第32号第21条修订)
　　(4)凡任何人继承任何行业、专业或业务，而该行业、专业或业务在紧接该项继承前─
　　(a)是由另一人经营的；及
　　(b)使用机械或工业装置以产生根据第Ⅳ部应课税的利润，而在紧接该项继承后，该机械或工业装置虽无售予该继承人，但仍在该行业、专业或业务中为同一目的而使用，则为计算第(2)款所指的每年免税额，该机械或工业装置的递减价值，须视为是在上述继承时仍未容许该另一人予以免税的该机械或工业装置递减价值。 (由1971年第2号第28条增补)
　　(5)即使第(4)款另有规定，不得凭借第(4)款而根据本部给予初期免税额。 (由1971年第2号第28条增补)
　　第112章第37A条　根据租购协议取得的机械及工业装置的初期免税额及每年免税额
　　(1)凡任何人经营某行业、专业或业务，并为产生根据第Ⅳ部应课税的利润而在提供机械或工业装置方面根据租购协议招致资本开支，则除非该项开支属第16B(1)(b)条所述类别的开支，否则该人须就其根据该协议作出分期付款的评税基期所属的每个课税年度获给予初期免税额。 (由1965年第35号第20条修订；由1969年第26号第20条修订；由1974年第23号第3条修订)
　　(1A) 为第(1)款的施行，初期免税额─
　　(a)就1973年4月1日开始的课税年度及之前各课税年度而言，须相等于第(1)款所提述的分期付款中只属资本部分的五分之一；
　　(b)就1974年4月1日开始的课税年度、1979年4月1日开始的课税年度以及此两个课税年度之间的各课税年度而言，须相等于该分期付款中只属资本部分的四分之一；
　　(c)就1980年4月1日开始的课税年度而言，须相等于该分期付款中只属资本部分的35%； (由1982年第29号第9条代替)
　　(d)就1981年4月1日开始的课税年度、1988年4月1日开始的课税年度以及此两个课税年度之间的各课税年度而言，须相等于该分期付款中只属资本部分的55%；及 (由1982年第29号第9条增补。由1989年第17号第8条修订)
　　(e)就1989年4月1日或其后开始的课税年度而言，须相等于该分期付款中只属资本部分的60%。 (由1989年第17号第8条增补)(2)凡任何人在任何课税年度的评税基期结束时，正在使用其根据租购协议取得的任何机械或工业装置，以产生根据第Ⅳ部应课税的利润，则该人须就该课税年度获给予一项该机械或工业装置的损耗折旧每年免税额。 (由1969年第26号第20条修订)
　　(3)根据本条给予的每年免税额须按税务委员会所订明的比率并根据有关资产的递减价值计算，而该递减价值须是从有关资产的全部成本中减去根据上述协议的条款而包括在该成本内的任何利息，并扣减根据本条计算的任何初期免税额或以前的每年免税额∶ (由1965年第35号第20条修订)
　　但局长可酌情容许采用较税务委员会所订明者为高的比率。
　　(4)如任何人使用任何机械或工业装置以经营其行业、专业或业务，而该机械或工业装置是代表资本性质的科学研究开支，且依据第16B(1)(b)条的规定，在确定该人从该行业、专业或业务所得并根据第Ⅳ部应课税的利润时，该项开支是容许就任何课税年度予以扣除者，则第(2)款不适用于该机械或工业装置。 (由1965年第35号第20条增补。由1998年第32号第22条修订)
　　(由1955年第36号第43条增补)
　　第112章第38条　机械或工业装置的结余免税额及结余课税
　　(1)凡任何人经营某行业、专业或业务，并就任何机械或工业装置已获给予任何课税年度的初期免税额或每年免税额，而有以下任何事件发生─ (由1950年第30号附表修订)
　　(a)该机械或工业装置(不论是否在使用中)被售出；或
　　(b)该机械或工业装置被毁掉；或
　　(c)该机械或工业装置因残旧或过时而停用或由于其他原因成为无用或不再需用，而该事件发生在该人经营其行业、专业或业务期间，或在该人停业时发生，则在本条所述情况下，须就该事件发生时的评税基期所属的课税年度，向该人给予一项免税额，称为“结余免税额”，或作出征税，称为“结余课税”(视属何情况而定)。 (由1955年第36号第44条修订)
　　(2)如无在出售、保险、残料或补偿方面所得的款项，或有关的人在提供工业装置或机械方面招致而在上述任何事件发生时仍未容许免税的资本开支额，超出上述款项，则须给予结余免税额，而其款额须为上述未容许免税的开支额，或为超出上述款项的超出额(视属何情况而定)；但如有任何每年免税额是以按照第37(2A)条厘定的资产成本计算的，则按照该款计算的资产成本须当作是就本款而言的资本开支，而如有任何每年免税额是按照第37(4)条计算的，则为该款的施行而采用的递减价值，须当作是就本款而言的资本开支。 (由1969年第26号第21条修订；由1971年第2号第29条修订)
　　(3)从出售、保险、残料或补偿方面所得的款项，如超出在上述任何事件发生时仍未容许免税的上述资本开支额(如有的话)，则须作出结余课税，课税额须相等于该超出额，而在上述仍未容许免税的资本开支额为零的情况下，则须相等于上述方面所得的款项。
　　(4)凡因任何人停止经营其行业、专业或业务，以致已经获得初期免税额或每年免税额的任何机械或工业装置停用，则该人须当作在紧接其停业时之前已收取该机械或工业装置的售价，款额则以局长认为假若该机械或工业装置于该人停业时在公开市场出售则可变现的款额而定∶
　　但如该人在停业日起计的12个月内出售该机械或工业装置，则该人可提出申索将已给予他的任何结余免税额或已对他作出的任何结余课税调整，犹如该项出售是在紧接其停业日之前进行一样，而即使第70条另有规定，评税主任须对有关评税作出任何所需的更正。 (由1955年第36号第44条增补。由1965年第35号第21条修订)
　　(5)即使本条另有规定，在任何情况下，对任何人作出结余课税的课税额，不得超出以下两款额的总和─(由1955年第36号第44条修订)
　　(a)就有关开支而给予该人的初期免税额(如有的话)；
　　(b)就有关开支而给予该人的所有每年免税额(如有的话)，包括根据第37(2)条的但书(b)而采用较税务委员会所订明者为高的比率计算的任何免税额。 (由1949年第3号第13条修订)
　　第112章第38A条　个别资产合并以一个价格出售后各资产成本的厘定
　　凡有任何资产如根据本部符合资格获得初期免税额或每年免税额，而依据一宗买卖予以合并出售或与其他资产合并出售，则为计算本部所订定的各项免税额及课税额，局长须在顾及该宗交易的所有情形后，为各项个别资产分配一个买价。
　　(由1955年第36号第45条增补)
　　第112章第38B条　局长厘定任何出售资产的真正价值的权力
　　任何资产如符合资格获得初期免税额或每年免税额而被出售，而─
　　(a)买方是受卖方控制的人；或
　　(b)卖方是受买方控制的人；或
　　(c)买卖双方是同受某人控制的人；或
　　(d)该项售卖是丈夫与妻子之间的交易，而该名妻子并非与丈夫分开居住，(由1983年第71号第18条增补)如局长认为该项资产的售价并不代表该项出售进行时的真正市值，则局长须厘定该项资产的真正市值，而在计算本部所订定的各项免税额及课税额时，经局长如此厘定的款额须当作是该项资产的售价。
　　(由1955年第36号第45条增补)
　　第112章第38C条　(废除)
　　(由1996年第19号第9条废除)
　　第112章第39条　机械或工业装置的更换
　　任何机械或工业装置如发生第38(1)条所述的任何事件，而被其拥有人更换，并由于该事件以致该拥有人须作出结余课税，或若非因本条规定便须作出结余课税，则如该拥有人作此选择并将其选择以书面通知局长，以下条文即对其有效─ (由1950年第30号附表修订)
　　(a)如原应对其作出结余课税的款额超出提供新机械或工业装置方面的资本开支，则─
　　(i)只须就两款额之间的差额而课税；及
　　(ii)不得就该新机械或工业装置或提供该新机械或工业装置方面的开支而给予或容许给予任何初期免税额、结余免税额或每年免税额；及
　　(iii)在考虑是否就该新机械或工业装置的开支作出结余课税或如须课税则课税若干时，须当作已就该项开支给予初期免税额，数额则相等于该项开支的全部款额；(b)如提供新机械或工业装置方面的资本开支相等于或超出原应对其作出结余课税的款额，则─
　　(i)结余课税不得作出；及
　　(ii)在计算就上述开支而给予的任何初期免税额时，须犹如该项开支已扣减原应对其作出结余课税的款额一样；及
　　(iii)在考虑应就该新机械或工业装置给予每年免税额若干时，须将该机械或工业装置中某一部分不予计算，该部分相等于应对其作出结余课税的款额在该项开支额所占的比数；及
　　(iv)在考虑是否就该新机械或工业装置而给予结余免税额或作出结余课税、或如须免税或课税则免税或课税若干时，就该机械或工业装置而给予的初期免税额须被当作已加上一笔款额，数额则相等于原应对其作出结余课税的款额。
　　第112章第39A条　免税额的扣减并不影响以后免税额的计算
　　根据本部订定的任何免税额如凭借第12(2)、18F(1)或19E(1)条而被扣减，则该项扣减并不影响以后各项免税额的计算，在计算该等以后给予的免税额时，须首先假设被扣减的免税额是全数给予，然后如适当的话，按有关的资产正使用于或已经使用于产生应评税入息或应评税利润的部分而予以分摊。
　　(由1975年第7号第27条增补)
　　第112章第39B条　聚合制下的机械或工业装置的初期免税额及每年免税额
　　(1)凡任何人经营某行业、专业或业务，并为产生根据第Ⅳ部应课税的利润而在提供机械或工业装置方面招致资本开支，则除非该项开支属第16B(1)(b)或16G条所述类别的开支，否则该人须就招致该项开支时的评税基期所属的课税年度获给予一项免税额，称为“初期免税额”。 (由1981年第32号第6条修订；由1998年第32号第23条修订)
　　(1A) 为第(1)款的施行，初期免税额须相等于该款所提述的开支的以下百分率─
　　(a)就1980年4月1日开始的课税年度而言，为35%；
　　(b)就1981年4月1日开始的课税年度、1988年4月1日开始的课税年度以及此两个课税年度之间的各课税年度而言，则为55%。 (由1989年第17号第9条修订)
　　(c)就1989年4月1日或其后开始的各课税年度而言，则为60%。 (由1989年第17号第9条增补)
　　(由1982年第29号第10条代替)(2)凡任何人在任何课税年度的评税基期内或在任何较早的课税年度的评税基期内，拥有或曾拥有及在使用或曾使用任何机械或工业装置，以产生根据第Ⅳ部应课税的利润，则由于该机械或工业装置的损耗折旧，该人须就每类机械或工业装置而获给予一项该课税年度的损耗折旧免税额，称为“每年免税额”。 (由1985年第262号法律公告修订)
　　(3)每年免税额须按税务委员会所订明的折旧率计算，并以每类机械或工业装置的递减价值为根据。
　　(4)除第(5)、(6)及(7)款另有规定外，每类机械或工业装置的递减价值，须是从提供该类机械或工业装置方面招致的资本开支总和中扣减─
　　(a)按照第37条计算的任何该类机械或工业装置的任何初期免税额的总和；
　　(b)按照第37条计算的任何该类机械或工业装置的任何每年免税额的总和；
　　(c)按照本条计算的任何该类机械或工业装置的任何初期免税额的总和；
　　(d)按照本条计算的任何每年免税额；
　　(e)从任何该类机械或工业装置的出售、保险、残料或补偿方面收取的款项；及
　　(f)机械或工业装置的任何递减价值，而该递减价值并非包括在第39C(3)条所指类别的机械或工业装置的递减价值总额内者。(5)在《1980年税务(修订)(第4号)条例》(Inland Revenue (Amendment) (No.4) Ordinance 1980)(1980年第63号)生效日期前，任何机械或工业装置如曾是按照第38条计算的结余免税额或结余课税的标的物，则为第(4)款的施行，该机械或工业装置不得包括在该类别的机械或工业装置内。
　　(6)凡任何人在紧接使用任何机械或工业装置以产生根据第Ⅳ部应课税的利润之前的任何期间，该人已拥有及使用该机械或工业装置，则就第(4)款而言，在提供机械或工业装置方面招致的资本开支，须是从实际成本中扣除假定的每年免税额后所得之数，而该等假定的每年免税额，是指假若该拥有人自取得该机械或工业装置后一直使用该机械或工业装置以产生根据第Ⅳ部应课税的利润，则会根据第37条而获给予的每年免税额。
　　(7)凡任何人继承任何行业、专业或业务，而该行业、专业或业务在紧接该项继承前─
　　(a)是由另一人经营的；及
　　(b)该另一人在任何时间使用以产生根据第Ⅳ部应课税的利润的机械或工业装置并无售予该继承人，则为计算第(3)款所指的每年免税额，该机械或工业装置的递减价值，须视为是在上述继承时仍未容许该另一人免税的递减价值。
　　(8)即使第(7)款另有规定，不得凭借第(7)款而根据本部给予初期免税额。
　　(9)根据第(4)款作出的扣减如超出在提供该类机械或工业装置方面招致的资本开支总和，则不得给予每年免税额。
　　(10)如任何人拥有及使用任何机械或工业装置以经营其行业、专业或业务，而该机械或工业装置是代表资本性质的开支，且依据第16B(1)(b)或16G条的规定，在确定该人从该行业、专业或业务所得并根据第Ⅳ部应课税的利润时，该项开支是容许就任何课税年度予以扣除者，则第(2)款不适用于该机械或工业装置。 (由1998年第32号第23条修订)
　　(11)局长可酌情容许就任何类别的机械或工业装置而采用较税务委员会所订明者为高的折旧率。
　　(由1980年第63号第3条增补)
　　第112章第39C条　聚合制何时不适用
　　(1)在紧接《1980年税务(修订)(第4号)条例》(Inland Revenue (Amendment) (No.4) Ordinance 1980)(1980年第63号)生效日期前已适用的本部条文─
　　(a)除第(2)款另有规定外，须对第37A条所适用的机械或工业装置继续适用；
　　(b)须对第39A条所适用的机械或工业装置继续适用。(2)第37A条所适用的机械或工业装置如依据任何租购协议的条款及条件而转移给任何经营某行业、专业或业务的人拥有，而该人根据该租购协议曾招致资本开支，则按照该条计算的该机械或工业装置的递减价值，在该机械或工业装置转移给该人拥有的评税基期所属的课税年度后各课税年度，为第39B条的施行，须包括在该类机械或工业装置内而计算。
　　(3)任何机械或工业装置如是包括在就第39B条而言的某类机械或工业装置内，并曾完全及纯粹用于产生根据第Ⅳ部应课税的利润，而其后并非完全及纯粹用于产生该等利润，则在紧接《1980年税务(修订)(第4号)条例》(Inland Revenue (Amendment) (No.4) Ordinance 1980)(1980年第63号)生效日期前已适用的本部条文，须就该机械或工业装置其后并非完全及纯粹用于产生根据第Ⅳ部应课税的利润的评税基期所属的课税年度，适用于该机械或工业装置，而该机械或工业装置的递减价值，须当作是局长认为假若该机械或工业装置在停止完全及纯粹用于产生该等利润时在公开市场出售则可变现的款额，而该递减价值不得包括在该类机械或工业装置的递减价值总额内。
　　(4)为第(2)款的施行，在应用第37A条时，该条第(2)款中“评税基期结束时”等字须阅作为以“评税基期内”等字代替。
　　(由1980年第63号第3条增补)
　　第112章第39D条　聚合制下的结余免税额及结余课税
　　(1)在任何课税年度的评税基期结束时，根据第39B(4)条就某类机械或工业装置而作出的扣减总和，如超出任何人在提供该类机械或工业装置方面招致的资本开支总和，则─
　　(a)须向该人作出征税，称为“结余课税”，课税额须相等于该超出额；及
　　(b)在该课税年度的评税基期结束时，该递减价值为零。(2)除第(3)款另有规定以及除第(4)款所适用的情形外，凡任何人在任何课税年度停止经营其行业、专业或业务，则任何已获得初期免税额或每年免税额的机械或工业装置在出售、保险、残料或补偿方面所得的款项总和(如有的话)，须与该课税年度的评税基期结束时该类机械或工业装置的递减价值作一比较─
　　(a)如无在出售、保险、残料或补偿方面所得的款项，或如该递减价值的款额超出上述款项的总和，则须给予该人一项免税额，称为“结余免税额”，而其数额须为该递减价值的款额，或为该递减价值超出上述方面所得款项总和的超出额(视属何情况而定)；或
　　(b)在出售、保险、残料或补偿方面所得的款项，如其总和超出该递减价值的款额(如有的话)，则须向该人作出征税，称为“结余课税”，而课税额须相等于该超出额，或在该递减价值为零的情况下，则须相等于上述方面所得款项的总和。(3)如有第39B(7)条所适用的任何机械或工业装置以继承方式转移，则第(2)款在此情况下不适用。
　　(4)凡由于任何人停止经营其行业、专业或业务，而使已获得初期免税额或每年免税额的机械或工业装置停用，且无在出售、保险、残料或补偿方面所得的款项，则除第(5)款另有规定外，该人须当作在紧接其停业时之前已就该机械或工业装置收取售价，而款额则是局长认为假若该机械或工业装置在停业时在公开市场出售则可变现的款额。
　　(5)如任何人在停业日起计的12个月内出售第(4)款所提述的任何机械或工业装置，则该人可提出申索将已给予他的任何结余免税额或已对其作出的任何结余课税调整，犹如该项出售是在紧接停业日之前进行一样，而即使第70条另有规定，评税主任须对有关评税作出任何所需的更正。
　　(6)即使本条另有规定，就任何机械或工业装置的出售、保险、残料或补偿方面所得的款项的总和如超出在提供该机械或工业装置方面招致的资本开支，则─
　　(a)为根据第(2)(b)款计算任何结余课税；及
　　(b)在根据第39B(4)条计算该类机械或工业装置的递减价值时，该等款项的总和不得超出在提供该机械或工业装置方面招致的资本开支。
　　(7)为第(6)款的施行，在提供该机械或工业装置方面招致的资本开支─(由1986年第7号第6条修订)
　　(a)在第37(2A)条适用的情况下，须视为是按照该条计算的“资产成本”；
　　(b)在第39B(6)条适用的情况下，须视为是按照该条计算的资本开支；或
　　(c)在任何其他情况下，须视为是有关的人为产生根据第Ⅳ部应课税的利润而在提供该机械或工业装置方面招致的资本开支总和。
　　(由1980年第63号第3条增补)
　　第112章第39E条　就租赁机械及工业装置的资本开支而根据本部可得的免税额
　　(1)即使本部有相反规定，任何人(在本条中称为“该纳税人”)如在提供机械或工业装置方面招致资本开支，而该机械或工业装置是该纳税人根据在《1986年税务(修订)条例》(Inland Revenue (Amendment) Ordinance 1986)(1986年第7号)生效日期订立的合约而取得，以产生根据第Ⅳ部应课税的利润者，则在该机械或工业装置由该纳税人拥有期间，如有任何人根据该机械或工业装置的租约而持有承租人权利，且该机械或工业装置又符合以下情况，则该纳税人不得获给予第37、37A或39B条所订明的初期免税额或每年免税额─
　　(a)该机械或工业装置在被该纳税人取得之前，是由该名持有承租人权利的人(不论单独或与他人)或该人的任何相联者(该人或其任何相联者以下称为“最终使用者”)所拥有及使用的；或
　　(b)该机械或工业装置并非船舶或飞机或其任何部分，而在该租约生效期间─
　　(i)该机械或工业装置是由并非是该纳税人的任何其他人完全或主要在香港以外地方使用；或 (由1992年第15号第4条修订)
　　(ii)取得或建造该机械或工业装置方面的全部或主要部分成本，是直接或间接以一项无追索权债项提供资金的；或(c)该机械或工业装置是船舶或飞机或其任何部分，而─
　　(i)该名持有承租人权利的人并非香港船舶或香港飞机的经营者；或
　　(ii)取得或建造该船舶或飞机或其任何部分方面的全部或主要部分成本，是直接或间接以一项无追索权债项提供资金的。 (由1992年第15号第4条代替)(2)第(1)(a)款不适用于以下情况─
　　(a)该机械或工业装置是由该纳税人在付款后从最终使用者取得，其所付款项并不多于最终使用者付给供应商(该供应商本人并非最终使用者)的价格；及
　　(b)在该纳税人取得该机械或工业装置之前，最终使用者从未因该机械或工业装置而根据第37、37A或39B条获给予任何初期免税额或每年免税额。(3)为第(2)款的施行，最终使用者如在提供引致任何免税额出现的机械或工业装置方面招致资本开支，而在招致该项开支之日起计的3个月内，或在局长在任何个别情况下准许的更长时间内，以书面向局长表示放弃该免税额，则该免税额须当作从未给予。
　　(4)为本条的施行，凡有任何信托产业的受托人或受该受托人控制的法团拥有任何机械或工业装置，或根据任何机械或工业装置租约而持有承租人权利，则该受托人、该法团及该项信托的受益人须分别被当作是该机械或工业装置的承租人权利的拥有人或持有人(视属何情况而定)。 (由1992年第15号第4条代替)
　　(5)在本条中─
　　“主要职员”(principal officer) 指─
　　(a)受雇于任何法团的任何人，而该人单独或与其他一人或多于一人在该法团各董事的直接权能下，负责经营该法团的业务；或
　　(b)如此受雇的任何人，而该人在该法团任何董事或(a)段所适用的任何人的直接权能下，就该法团行使管理职能；“使用”(used) 包括持有以供使用；
　　“取得”(acquisition) 指任何人以拥有人身分取得，亦包括根据任何租购协议而持有或租用，如该租购协议属有条件售卖协议，则包括以购买者身分持有；
　　“持有以供使用”(held for use) 包括已安装妥当可供使用及持有作备用；
　　“信托的受益人”(beneficiary under the trust) 指在任何信托产业下受益或能够受益(不论是藉指定受益权的行使或藉其他方法)的任何人，不论是直接受益或是透过任何中间人而受益，亦指直接或间接能够控制或可合理地预期能够直接或间接控制该信托产业的活动或运用该产业本身财产或其入息的任何人； (由1992年第15号第4条代替)；
　　“香港飞机的经营者”(operator of a Hong Kong aircraft) 指符合以下的条件的人─
　　(a)持有根据《1995年飞航(香港)令》*(第448章，附属法例)发出的航空经营许可证；及 (由1999年第12号第3条修订)
　　(b)以飞机经营者身分经营业务，而该业务是在香港以内加以控制及管理的； (由1992年第15号第4条增补)“香港船舶的经营者”(operator of a Hong Kong ship) 指符合以下条件的人─
　　(a)负责支付经营该船舶的所有开支或其重大部分，而该船舶主要是在香港水域运作，或在香港水域与内河航限的水域之间运作的；及
　　(b)以船舶经营者身分经营业务，而该业务是在香港以内加以控制及管理的； (由1992年第15号第4条增补)“相联法团”(associated corporation) 指─
　　(a)受任何根据机械或工业装置租约而持有权利的人(包括被当作持有该权利的人)控制的任何法团； (由1992年第15号第4条修订)
　　(b)控制上述持有权利的人(而该人本身是法团)的任何法团；或
　　(c)受控制上述持有权利的人(而该人本身是法团)的同一人所控制的任何法团；“相联者”(associate) 就根据机械或工业装置租约而持有承租人权利的人(包括被当作持有该等权利的任何人)而言─ (由1992年第15号第4条修订)
　　(a)如持有该等权利的人是自然人，指─
　　(i)持有该等权利的人的任何亲属；
　　(ii)持有该等权利的人的任何合伙人，及该合伙人的任何亲属；
　　(iii)持有该等权利的人属合伙人之一的任何合伙；
　　(iv)由持有该等权利的人、其合伙人或持有该等权利的人属合伙人之一的任何合伙所控制的任何法团；
　　(v)第(iv)节所提述的任何法团的董事或主要职员；(b)如持有该等权利的人是法团，则指─
　　(i)任何相联法团；
　　(ii)任何控制该法团的人与该人的任何合伙人及(如该人或该合伙人是自然人)该人或该合伙人的任何亲属； (由2003年第14号第24条修订)
　　(iii)该法团或任何相联法团的任何董事或主要职员，以及该董事或职员的任何亲属；
　　(iv)该法团的任何合伙人及(如该合伙人是自然人)该合伙人的任何亲属；(c)如持有该等权利的人是合伙，则指─
　　(i)该合伙的任何合伙人及(如该合伙人是合伙)该合伙的任何合伙人、该合伙所属的任何其他合伙的任何合伙人及(如该合伙人是合伙)该合伙的任何合伙人及(如本节所提及的任何合伙中的任何合伙人或与该合伙在其他合伙中是合伙人的任何人是自然人)该人的任何亲属； (由1993年第65号第4条代替)
　　(ii)(由1993年第65号第4条废除)
　　(iii)由该合伙或其中任何合伙人控制的任何法团或(如该合伙人是自然人)该人的任何亲属；
　　(iv)任何合伙人是其董事或主要职员的任何法团；
　　(v)第(iii)节所提述的任何法团的任何董事或主要职员；“控制”(control) 在与任何法团有关时，指一个人藉以下方法而确保该法团的事务按照其本人意愿办理的权力─
　　(a)藉持有该法团或任何其他法团的股份、或持有与该法团或任何其他法团有关的股份，或藉拥有该法团或任何其他法团的投票权、或拥有与该法团或任何其他法团有关的投票权；或
　　(b)凭借规管该法团或任何其他法团的组织章程细则或其他文件所授予的权力；“无追索权债项”(non-recourse debt) 就取得或建造任何机械或工业装置方面的全部或主要部分成本的资金提供而言，指某债项，而在该债项中凡有人拖欠归还本金或拖欠支付利息时，债权人的权利─
　　(a)是完全或主要部分限于以下任何或全部权利─
　　(i)与该机械或工业装置有关或与使用该机械或工业装置有关的权利(包括获得应付款项的权利)；
　　(ii)与藉该机械或工业装置而生产、供应、运载、输送或交付的货品有关或与藉该机械或工业装置而提供的服务有关的权利(包括获得应付款项的权利)；
　　(iii)与该机械或工业装置的全部或局部失去或处置有关、或与该纳税人在该机械或工业装置的权益的失去或处置有关的权利(包括获得应付款项的权利)；
　　(iv)第(i)、(ii)及(iii)节所提述的各种权利的任何组合；
　　(v)就该机械或工业装置的按揭或其他保证而享有的权利；或
　　(vi)因任何安排而产生的权利，该安排是与该机械或工业装置的最终使用者对该纳税人负有的财政上义务有关的，而该财政上义务是与该机械或工业装置有关者；(b)在局长考虑以下一项或两项后认为是能够限于(a)段所述者─
　　(i)该纳税人的资产；
　　(ii)该纳税人是其中一方的任何安排；或(c)在(a)及(b)段不适用的情况下，由于以下理由而受限制∶在债权人因该债项而对该纳税人采取任何法律行动时，并非该纳税人的所有资产(用作保证该纳税人的某债项的资产除外，某债项是指该纳税人并非为提供资金以应付取得该机械或工业装置而招致的全部或部分成本而借入的债项)均可供用作偿付如此出现的债项的全部(包括利息的支付)；“最终使用者”(end-user) 指根据机械或工业装置租约而单独或与他人持有承租人权利的人或其任何相联者；
　　“亲属”(relative) 指有关人士的配偶、父母、子女、或兄弟姊；而在推断此种关系时，领养的子女须当作是其亲生父母的子女，亦是其领养父母的子女，而继子女则须当作是其亲生父母的子女，亦是其继父母的子女。
　　(由1998年第32号第24条修订)(6)《1992年税务(修订)条例》(Inland Revenue (Amendment) Ordinance 1992)(1992年第15号)第4(b)及(d)(iv)条对本条所作的修订，适用于根据1990年11月15日或其后作出的任何交易而提供机械或工业装置方面的资本开支；但如任何交易是1990年11月15日前向局长提出预先结算的申请中所指者，且局长在该日期之前或之后表示意见认为该项交易并不属第61A条内条款所列，则本条不适用于根据该宗交易而招致的开支；或如根据在1990年11月15日前作出的某项交易而在1990年11月15日或其后招致任何开支，但并无就该项交易提出上述申请，而局长认为该项交易与他按1990年11月14日的当时情况会表示意见认为并不属第61A条内条款所列的交易属同一类别的，则本条亦不适用于根据该宗交易而招致的开支。 (由1992年第15号第4条增补)
　　(由1986年第7号第7条增补)___________________________________________________________________________
　　注：
　　*“《1995年飞航(香港)令》”乃 “Air Navigation (Hong Kong) Order 1995”之译名。
　　第112章第40条　释义
　　(1) 在本部中─
　　“工业建筑物或构筑物”(industrial building or structure) 指作以下用途的任何建筑物或构筑物或任何建筑物或构筑物的部分─
　　(a) 供在工场、工厂或其他相类似的处所内经营的某行业使用；或
　　(b) 供运输、隧道、船坞、水务、气体或电力企业使用，或供公共电话服务或公共电报服务使用；或 (由1969年第39号第5条修订)
　　(c) 供包括制造货品或物料或将货品或物料加工的行业使用；或
　　(d) 供从事贮存以下货品或物料的行业使用─
　　(i) 用以制造其他货品或物料的任何货品或物料；或
　　(ii) 在某行业的经营过程中须予加工的货品或物料；或
　　(iii) 刚运抵香港的货品或物料；或 (由1986年第7号第12条修订)(e) 供农业业务使用；
　　(f) 供与任何行业、专业或业务有关的研究和开发使用， (由1998年第32号第25条修订；由2004年第9号第5条修订)而该词尤其包括经营本定义(a)至(e)段所指明行业、企业或业务的任何人所使用的任何建筑物或构筑物或任何建筑物或构筑物的部分，而该建筑物或构筑物或任何建筑物或构筑物的部分是由该人为其行业、企业或业务的工人的福利而提供，并为该目的而在使用中者∶
　　但─
　　(i) 如整座建筑物或构筑物中部分是工业建筑物或构筑物，而部分并非工业建筑物或构筑物，而建造该非工业建筑物或构筑物部分所招致的资本开支，占建造整座建筑物或构筑物所招致的总资本开支不超出十分之一，则该整座建筑物或构筑物及其每一部分均须被视为是工业建筑物或构筑物；及
　　(ii) 除本但书第(i)段另有规定外，即使本定义前文另有规定，“工业建筑物或构筑物”(industrial building or structure) 一词不得包括用作住宅(供体力劳动者居住的住宅除外)、零售店、陈列室、酒店或办事处的任何建筑物或构筑物或任何建筑物或构筑物的部分； (由1965年第35号第22条代替)“在提供机械或工业装置方面的资本开支”(capital expenditure on the provision of machinery or plant) 包括为有关行业、专业或业务而安装机械或工业装置时附带引起的对现有建筑物进行改装而招致的资本开支；
　　“有关权益”(relevant interest) 在与因建造任何建筑物或构筑物而招致的任何开支有关时，指招致该项开支的人在其招致该项开支时有权享有的该建筑物或构筑物中的权益； (由1956年第49号第28条修订)
　　“商业建筑物或构筑物”(commercial building or structure) 指有权享有有关权益的人为其行业、专业或业务而使用的任何建筑物或构筑物或任何建筑物或构筑物的部分，但工业建筑物或构筑物除外； (由1965年第35号第22条代替。由1969年第26号第22条修订)
　　“开支剩余额”(residue of expenditure)─
　　(a) 商业建筑物或构筑物而言─
　　(i) 除第(ii)节另有规定外，指建造该建筑物或构筑物而招致的资本开支额，扣减─
　　(A) 已根据第34(1)条给予的初期免税额；
　　(B) 已根据第33A或34(2)条给予的每年免税额；
　　(C) 已根据第35条(或在紧接《2004年税务(修订)条例》(2004年第12号)生效前有效的第33B或35条)给予的结余免税额，
　　再加上已根据第35条(或在紧接《2004年税务(修订)条例》(2004年第12号)生效前有效的第33B或35条)作出的结余课税；或(ii) 如该建筑物或构筑物是第33A(4)条适用的建筑物或构筑物，指根据第33A(4)(a)条厘定的建造该建筑物或构筑物而招致的资本开支额，扣减─
　　(A) 已根据第34(1)条就自1998年4月1日或其后开始的任何课税年度给予的初期免税额；
　　(B) 已根据第33A或34(2)条就自1998年4月1日或其后开始的任何课税年度给予的每年免税额；
　　(C) 已根据第35条(或在紧接《2004年税务(修订)条例》(2004年第12号)生效前有效的第33B或35条)就自1998年4月1日或其后开始的任何课税年度给予的结余免税额，
　　再加上已根据第35条(或在紧接《2004年税务(修订)条例》(2004年第12号)生效前有效的第33B或35条)就自1998年4月1日或其后开始的任何课税年度作出的结余课税：
　　但在计算开支剩余额时，须就并无根据第33A或34条给予免税额的任何一年注销一项数额为资本开支的二十五分之一的款额，而就本但书而言，“年”(year) 指假若该建筑物或构筑物已用作商业建筑物或构筑物则会组成一个会有根据第33A条给予每年免税额并属于1998年4月1日开始的课税年度或以后的课税年度的期间； (由1998年第32号第25条增补。由2004年第12号第13条修订)(b) 就任何工业建筑物或构筑物而言，指建造该建筑物或构筑物而招致的资本开支额，扣减─
　　(i) 已根据第34(1)条给予的初期免税额；
　　(ii) 已根据第33A或34(2)条给予的每年免税额；
　　(iii) 已根据第35条(或在紧接《2004年税务(修订)条例》(2004年第12号)生效前有效的第33B或35条)给予的结余免税额，
　　再加上已根据第35条(或在紧接《2004年税务(修订)条例》(2004年第12号)生效前有效的第33B或35条)作出的结余课税：
　　但在计算开支剩余额时，须就并无根据第33A或34条给予免税额的任何一年注销某款额，如属1965年4月1日开始的课税年度前的任何一年，该款额须为该资本开支的五十分之一，如属上述课税年度或其后任何课税年度，则该款额须为该资本开支的二十五分之一，而就本但书而言，“年”(year) 指假若该建筑物或构筑物在下述期间已用作工业建筑物或构筑物而第34条的条文在当时已生效则会组成一个会有根据第34(1)或(2)条(视属何情况而定)给予初期免税额或每年免税额的课税年度的期间； (由1965年第35号第22条代替。由1998年第32号第25条修订；由2004年第12号第13条修订)“评税基期”(basis period) 具有第2条给予该词的涵义，但以下除外─
　　(a) 如有两个评税基期重叠，则重叠期间须当作只归入首个评税基期内；及
　　(b) 如在一个课税年度的评税基期结束时与下一课税年度的评税基期开始时之间有一段期间相隔，则该段相隔期间须当作是归入第二个评税基期内，但就薪俸税而言，如该段相隔期间是截至1973年3月31日止的一年，则该段相隔期间不得当作是归入第二个评税基期内； (由1956年第49号第28条代替。　由1973年第8号第8条修订)“资本开支”(capital expenditure)─
　　(a) 包括就某宗借款而支付的利息及招致的承诺费，而该宗借款是纯粹为提供资金用以提供工业建筑物或构筑物、商业建筑物或构筑物、机械或工业装置而借入者；但
　　(b) 不包括可藉着或可归因于任何补助、津贴或相类似的经济援助而获得付还的开支，而就招致该项开支的人而言，不包括在确定第Ⅳ部所指的该人经营某行业、专业或业务所得的利润时容许扣除的任何开支； (由1981年第30号第7条代替。由1998年第32号第25条修订)“该类机械或工业装置”、“类别的机械或工业装置”(class of machinery or plant) 指由税务委员会订明相同折旧率的各项机械或工业装置。 (由1980年第63号第4条增补)
　　(由1998年第32号第25条修订)(2) 为本部的施行，任何人行将经营某行业、专业或业务而为该行业、专业或业务招致的资本开支，须视为犹如是该人在经营该行业、专业或业务的第一天招致的。 (由1965年第35号第22条增补)
　　(3) 在本部中，凡提述建造建筑物或构筑物而招致的资本开支时，并不包括因取得土地或取得土地的权益或土地上的权益而招致的任何开支。 (由1982年第29号第11条增补)
　　(由1955年第36号第46条代替)__________________________________________________________________________
　　注：
　　1. 2004年第9号对本条作出的修订就自2004年4月1日开始的课税年度及以后的各课税年度而适用。(请参阅2004年第9号第1(2)条)
　　2. 2004年第12号对本条作出的修订就2004/05课税年度及其后的所有课税年度而适用。(请参阅2004年第12号第2(3)条)
　　第112章第40A条　(废除)
　　(由1993年第56号第19条废除)
　　第112章第40B条　释义
　　第VII部
　　个人入息课税
　　在本部中，除文意另有所指外─
　　“入息”(income) 就任何人而言，指该人所得并享有实益的入息；
　　“共同入息总额”(joint total income) 指按照第42A条计算后所得的共同入息总额；
　　“个人”(individual) 指任何选择或已选择根据本部课税的人；
　　“调整分数”(adjustment factor) 与第19CA条中该词的涵义相同； (由1998年第32号第26条增补)
　　“获特惠的营业收入”(concessionary trading receipts) 与第19CA条中该词的涵义相同； (由1998年第32号第26条增补)
　　“亏损”(loss, losses) 不包括以某项信托的受托人身分行事的人所蒙受的亏损。
　　(由1989年第43号第11条代替)
　　第112章第41条　个人入息课税的选择
　　(1)除第(1A)款另有规定外，符合以下情况的个人─
　　(a)年满18岁，或未满18岁而父母双亡；及
　　(b)属永久性居民或临时居民或(如其已婚)其配偶属永久性居民或临时居民，可按照本部选择将其入息总额以个人入息课税办法接受评税。 (由1989年第43号第12条代替)
　　(1A) 凡─
　　(a)任何个人已婚且并非与其配偶分开居住；及
　　(b)该名个人及其配偶─
　　(i)享有根据本条例应予评税的入息；及
　　(ii)有资格根据第(1)款作出选择，则除非该名个人的配偶亦根据第(1)款作出选择，否则该名个人不得作该选择。(由1989年第43号第12条增补)
　　(2)凡任何个人去世，则其遗嘱执行人有权利选择将死者的入息总额以个人入息课税办法接受评税，该权利与假若死者在生则会有的权利相同。 (由1965年第35号第23条代替。由1983年第71号第20条修订；由1989年第43号第12条修订)
　　(2A) 凡─
　　(a)任何已去世的个人或代该人行事的遗嘱执行人已选择就死者去世的课税年度按个人入息而评税；及
　　(b)该名个人是某合伙的合伙人；及
　　(c)该名个人在其去世的课税年度的下一课税年度内，在该合伙的应评税利润或亏损中占有部分，则该名个人的遗嘱执行人可要求将该部分按照第Ⅳ部计算后所得的应评税利润或亏损包括在死者在其去世的课税年度的入息总额内。 (由1975年第7号第29条增补)
　　(3)根据本条作出的任何选择，须以书面作出并呈交局长，时间不得迟于作出选择的课税年度结束后2年，或不得迟于就构成该名个人在该课税年度的入息总额中的入息或利润作出的评税根据第70条成为最终及决定性评税后的1个月，或须在局长根据个别情况而认为合理的更长期限(如有的话)内作出及呈交，三者中以较迟的为准。 (由1971年第2号第31条修订)
　　(4)在本条中─
　　“永久性居民”(permanent resident)指通常居住于香港的个人； (由1986年第7号第12条修订)
　　“临时居民”(temporary resident)指符合以下情况的个人∶该人在作出选择的课税年度内，在香港一次或多次逗留期间总共超过180天，或在两个连续的课税年度(其中一个是作出选择的课税年度)内，在香港一次或多次逗留期间总共超过300天。 (由1955年第36号第47条代替。由1983年第71号第20条修订；由1986年第7号第12条修订；由1993年第56号第20条修订)
　　第112章第42条　入息总额的计算
　　(1)为本部的施行，一名个人在任何课税年度的入息总额，除第(8)款另有规定外，须是以下款额的总和─
　　(a)(i)(由1993年第56号第21条废除)
　　(ii)就1983年4月1日或其后开始的各课税年度而言，一笔相等于按照第5(1A)及5B条而确定的应评税净值的款额∶ (由1983年第8号第12条增补)
　　但如一名个人是物业的联权共有人或分权共有人，则须以下述方式分摊按照第5(1A)或5B条而确定的价值，藉以计算该名个人的一份应评税净值─
　　(a)如属联权共有权，则联权共有人之间平均分摊；及
　　(b)如属分权共有权，则按分权共有人在该项分权共有中所占的比例而分摊； (由1993年第52号第3条增补)(b)该名个人在该课税年度的应评税入息实额；及 (由1983年第71号第21条代替)
　　(c)除第(1A)款另有规定外，该名个人在该课税年度按照第Ⅳ部计算后所得的应评税利润的款额∶ (由1998年第32号第27修订)
　　(d)(由1989年第17号第10条废除)但凡为产生(a)段所指的该部分入息总额而借入金钱，而须就其支付的利息并未根据第Ⅳ部获得免税及扣除，则该利息额须于(a)段所指的该部分入息总额中扣除。 (由1989年第17号第10条修订)
　　(1A) 为第(1)(c)款的施行，关乎获特惠的营业收入的应评税利润须当作是该应评税利润除以调整分数后所得的款额。 (由1998年第32号第27增补)
　　(2)一名个人在任何课税年度的入息总额须扣除以下款项─
　　(a)根据第IVA部可容许该名个人作出的扣除；及 (由1998年第31号第18条代替)
　　(b)该名个人在该课税年度按照第Ⅳ部计算的亏损或亏损部分。(3)-(4)(由1998年第31号第18条废除)
　　(5)(a)凡在任何课税年度，适用于某名个人的第(2)(a)款所指的扣除的款额与第(2)(b)款所指的亏损的款额的总和，超出该名个人的入息总额─
　　(i)除第(ii)节另有规定外，该超出的款额中不超逾在该课税年度适用于该名个人的第(2)(b)款所指的亏损的款额的部分，须予结转以在未来的各课税年度在该名个人的入息总额中抵销；
　　(ii)凡该名个人与其配偶的入息总额根据第42A(1)条须予合计，则该超出的款额，须在该名配偶在该课税年度的入息总额经根据第(2)款作出扣减后所得的款额中抵销，以尽量将该超出的款额扣减，而该超出的款额中未经如此扣减并且不超逾在该课税年度适用于该名个人的第(2)(b)款所指的亏损的款额的部分，则须予结转以在未来的各课税年度在该名个人的入息总额中抵销。
　　(b)凡(a)段不适用，而在任何课税年度，适用于某名个人的第(2)(b)款所指的亏损的款额，超出该名个人的入息总额─
　　(i)除第(ii)节另有规定外，该超出的款额须予结转以在未来的各课税年度在该名个人的入息总额中抵销；
　　(ii)凡该名个人与其配偶的入息总额根据第42A(1)条须予合计，则该超出的款额，须在该名配偶在该课税年度的入息总额经根据第(2)款作出扣减后所得的款额中抵销，以尽量将该超出的款额扣减，而该超出的款额中未经如此扣减的部分则须予结转以在未来的各课税年度在该名个人的入息总额中抵销。(c)凡(a)及(b)段不适用，而在任何课税年度，适用于某名个人的第(2)(a)款所指的扣除的款额，超出该名个人的入息总额─
　　(i)除第(ii)节另有规定外，该超出的款额不得予以结转以在未来的各课税年度在该名个人的入息总额中抵销；
　　(ii)凡该名个人与其配偶的入息总额根据第42A(1)条须予合计，则该超出的款额，须在该名配偶在该课税年度的入息总额经根据第(2)款作出扣减后所得的款额中抵销，以尽量将该超出的款额扣减，而该超出的款额中未经如此扣减的部分则不得予以结转以在未来的各课税年度在该名个人的入息总额中抵销。 (由1998年第31号第18条代替)(6)凡属以下情况，第(5)(a)(ii)及(b)(ii)款在加以任何所需的变更后，适用于一名已根据本部选择接受按个人入息而评税的个人及其配偶─ (由1998年第31号第18条修订)
　　(a)由于第41(1A)条适用的缘故，假若该名个人或其配偶拥有根据本条例应评税的入息，则除非其配偶已作出上述选择，否则该名个人不能作出上述选择；及
　　(b)该名个人或其配偶仅由于此项理由而能作出上述选择，犹如配偶双方的入息总额被规定须根据第42A(1)条合计一样。 (由1989年第43号第13条代替)
　　(7)根据第(5)款用以抵销某名个人或其配偶在任何课税年度的入息总额的超出款额，不得在任何其他课税年度作抵销之用。
　　(8)就本部而言，一名个人在任何课税年度的入息总额，不得包括该名个人作为任何合伙成员所得的利润或亏损或其部分，而该合伙是指在该课税年度的任何时间由多于20名合伙人组成者，但《公司条例》(第32章)第345(2)条所提述的合伙除外。 (由1978年第51号第9条修订)
　　(9)就第(8)款而言，在计算任何合伙的合伙人数目时，如有任何其他合伙是首述合伙的合伙人，则该等其他合伙的每名合伙人须包括在内。
　　(10)凡丈夫与妻子根据第41(1A)条作出选择，则其各自的入息总额(已根据第(2)及(5)款扣减者)须先根据本条分开计算，然后才根据第42A条将双方的入息合计。 (由1989年第43号第13条代替。由2003年第14号第24条修订)
　　(由1975年第7号第30条代替。由1983年第71号第21条修订；由1989年第43号第13条修订)
　　第112章第42A条　评税
　　(1)为使第41条所指的选择生效，评税主任须对以下款项进行单一评税─
　　(a)作出该项选择的个人的入息总额(已根据第42(2)及(5)条扣减者)；或
　　(b)如属第41(1A)条所指的选择，则一方配偶已作上述扣减的入息总额与另一方配偶已作上述扣减的入息总额合计所得的共同入息总额，而上述每一款项须已扣减第Ⅴ部所订明对其适用的免税额。
　　(2)如属丈夫与妻子根据第41(1A)条作出的选择，而两人是在与该项选择有关的课税年度内结婚的，则为确定第(1)(b)款所指的共同入息总额，他们须当作是在该年度开始时已结婚的。
　　(由1989年第43号第14条代替)
　　第112章第42B条　(废除)
　　(由1989年第43号第14条废除)
　　第112章第43条　课税率
　　(1)第42A(1)条所提述的评税额，须按附表2指明的税率向以下的人课税─
　　(a)有关的个人；或
　　(b)如属根据第41(1A)条作出选择的丈夫与妻子，双方均须课税，但税款须按第(2B)款订明的方式分摊。 (由1989年第43号第15条代替)(1A)即使第(1)款另有规定，根据该款征收的税额在任何情况下，不得超出假若入息总额(已根据第42(2)及(5)条扣减)或共同入息总额(视属何情况而定)按照标准税率课税时所会征收的款额。 (由1970年第65号第8条增补。由1975年第7号第32条修订；由1983年第71号第24条修订)
　　(2)凡已分别根据第II、III及IV部的条文缴付物业税、薪俸税及利得税，而用以计算该等税项的有关款额已包括在缴付该等税款的人的入息总额内，则为收取起见，该等税项须用以抵销根据本部向该人征收的税款。 (由1969年第26号第26条代替。由1973年第8号第11条修订；由1983年第8号第13条修订；由1983年第71号第24条修订；由1989年第17号第12条修订；由1989年第43号第15条修订)
　　(2A)(由1989年第17号第12条废除)
　　(2B)根据第(1)(b)款可在任何课税年度向丈夫与妻子征收的任何税款，须由他们分摊，使每一名配偶就该课税年度而被征收的税款比例，等于该名配偶的入息总额(已根据第42(2)及(5)条扣减)在丈夫与妻子的共同入息总额中所占的比例∶ (由1989年第43号第15条代替)
　　但如根据第60条发出补加评税，则应缴付的全部税款，须向根据第II、III或IV部就该入息而被评税的个人征收。 (由1993年第52号第4条增补)
　　(2C)(由1989年第43号第15条废除)
　　(3)凡可根据第(2)款而被抵销的税款的总和超出根据本部征收的税额，如局长接获被征收税款的人以指明的格式提出的申索及信纳该申索属于妥当，须将该超出的税款退还该人。 (由1955年第36号第50条增补。由1969年第26号第26条修订；由1969年第39号第8条修订；由1981年第30号第8条修订；由1983年第71号第24条修订；由1989年第17号第12条修订；由1989年第43号第15条修订；由2003年第5号第6条修订)
　　第112章第43A条　(废除)
　　(由1991年第19号第4条废除)
　　第112章第44条　(废除)
　　第Ⅷ部
　　双重课税宽免
　　(由1956年第49号第33条废除)
　　第112章第45条　(由1998年第32号第28条废除)
　　第112章第46条　(由1999年第12号第3条废除)
　　附注：
　　具追溯力的修订─见1999年第12号第3条
　　第112章第47条　(废除)
　　(由1956年第49号第35条废除)
　　第112章第48条　(废除)
　　(由1956年第49号第35条废除)
　　第112章第49条　双重课税安排
　　附注：
　　具追溯力的修订─见1999年第12号第3条
　　(1)如行政长官会同行政会议藉命令宣布，已与香港以外地区的政府订立该命令中所指明的安排，旨在就该地区的法律所施加的入息税及其他相类似性质的税项给予双重课税宽免，而该等安排的生效是属于有利的，则即使任何成文法则另有规定，该等安排对根据本条例征收的税项仍属有效。 (由1986年第7号第12条修订；由1999年第12号第3条修订)
　　(2)(由1956年第49号第36条废除)
　　(3)(由1998年第32号第29条废除)
　　(4)根据本条作出的任何命令，可由其后作出的命令撤销。
　　(5)凡有任何安排凭借本条生效，则第4条所施加的保密义务，不得阻止有关人员向订立该等安排的政府的获授权人员披露根据该等安排须予披露的资料。
　　(6)行政长官会同行政会议可订立规则，以施行根据本条生效的任何安排的规定。 (由1999年第12号第3条修订)
　　(由1956年第49号第36条修订)
　　第112章第50条　税收抵免
　　(1)凡根据在第49条下生效的安排，就任何在订立该安排的政府所管辖的地区内的任何入息而缴付的税款，容许用作抵免在香港就该入息而须缴付的税款者，则本条的条文即属有效；在本条中，“外地税款”(foreign tax) 一词指在该地区内须予缴付的税款而又根据该等安排容许作上述用途者，而“税款”(tax)一词则指根据本条例应征收的税款。 (由1986年第7号第12条修订)
　　(2)就上述入息而应征收的税款额，须扣减上述抵免额∶
　　但除非有权获得上述入息的人在某课税年度是居住于香港，否则不得容许将上述抵免额用作抵免该课税年度的税款。 (由1986年第7号第12条修订)
　　(3)该项抵免不得超出用以下方法计算后所得的款额∶按照本条例的条文计算入息额，然后按某税率就该入息额而征收税款，而确定税率的方式是将有权获得该入息的人的入息总额应征收的税款(尚未作出根据第49条生效的安排所容许的抵免者)除以该人的入息总额。
　　(4)在以不损害第(3)款条文为原则下，根据在第49条下生效的所有安排而就任何课税年度容许某人享有的外地税款的抵免总额，不得超出该人在该课税年度的须缴税款总额。 (由1989年第17号第13条修订)
　　(5)在计算入息额时─
　　(a)不得就外地税款作出任何扣除(不论是就同一入息或是就任何其他入息)；
　　(b)凡应征收的税款是按在香港所收取的款额而定，则须将该款额加上有关上述入息额的属外地税款的适当款额； (由1986年第7号第12条修订)
　　(c)入息如包括股息在内，而根据有关安排，在决定是否须就股息给予税款抵免，以及如给予抵免则金额多少时，须将非以直接方式或扣除方式而就股息征收的外地税款计入者，则入息额须加上非以该两种方式征收但在计算抵免额时须予计入的外地税款款额，但即使本款前文另有规定，就入息而征收的外地税款如超出就该外地税款而给予的抵免额，则该超出款额须获容许扣除。
　　(6)为厘定第(3)款所述的税率，第(5)(a)及(b)款(但非该款其余条文)适用于入息总额的计算方法，亦适用于根据当其时在第49条下有效的安排而就外地税款给予抵免的所有入息的计算方法。
　　(7)凡─
　　(a)有关安排就若干类别的股息(但并非就其他类别的股息)作出规定，规定在决定是否须就股息给予税款抵免，以及如给予抵免则金额多少时，须将非以直接方式或扣除方式就股息征收的外地税款计入；及
　　(b)已支付股息，而该股息的类别不属于有关安排为其作出上述规定的股息类别，如该股息是支付给一间公司，而该公司直接或间接控制支付该股息的公司不少于一半的投票权，则须给予抵免，犹如该股息属于有关安排为其作出上述规定的股息类别一样。
　　(8)如某人选择不容许其在任何课税年度的入息获得税款抵免，则不得根据有关安排容许该人在该年度的入息获得税款抵免。
　　(9)凡就抵免形式的免税额提出申索，须于有关课税年度结束后不迟于2年提出；在对免税款额有任何争议的情况下，该申索须受反对及上诉规限，其方式与评税受反对及上诉规限的方式相同。
　　(10)根据有关安排而给予的抵免额，如因在香港或其他地方须缴付的税额有任何调整而成为过高或不足，则本条例中限制进行评税的时间或限制申索宽免的时间的条文，对于因该项调整而出现的任何评税或申索并不适用，但该项评税或申索须是在对决定是否给予抵免以及如给予抵免则金额多少起关键作用的评税、调整及其他决定，于香港或其他地方作出后不迟于2年进行或提出。 (由1986年第7号第12条修订)
　　第112章第51条　须提交的报税表及资料
　　第Ⅸ部
　　报税表等
　　(1)评税主任可以书面向任何人发出通知，规定该人在该通知书内注明的合理时间内，提交税务委员会就第II、III、IV、XA、XB及XC部所指的─
　　(a)物业税、薪俸税或利得税；或
　　(b)物业税、薪俸税及利得税，而指明的任何报税表。 (由1993年第52号第5条代替。由2003年第5号第7条修订)
　　(2)就任何课税年度应课税的每个人，除非根据第(1)款的条文已被规定须提交报税表，否则须在该课税年度的评税基期结束后4个月内，以书面通知局长表示其本人须就该课税年度而课税。 (由1956年第49号第37条代替)
　　(2A)评税主任须以书面向任何已根据第VII部选择接受按个人入息而评税的个人发出通知，规定该名个人在该通知书内注明的合理时间内，以指明的格式，就其本人根据本条例应予评税的入息总额提交一份报税表。 (由1989年第43号第16条增补。由2003年第5号第7条修订)
　　(2B)凡根据第(2A)款须向一名已婚且并非与其配偶分开居住的个人发出通知书，则─
　　(a)该通知书须发给该名个人及其配偶；及
　　(b)该名个人及其配偶须就他们根据本条例应予评税的共同入息总额提交一份报税表。 (由1989年第43号第16条增补)(2C)就本条而言，任何人以及其共同选择接受按个人入息而评税的配偶，如遵守根据第(1)款发出的通知的规定，即当作遵守根据第(2A)或(2B)款发出的通知的规定。 (由1993年第52号第5条增补)
　　(3)评税主任可每当其认为有需要时向任何人发出书面通知，规定该人在该通知书内注明的合理时间内，就本条例规定或订明须提交报税表的任何事宜提交更详尽或更多份的报税表。
　　(4)如有任何事宜可能会影响某人根据本条例而须承担的法律责任、责任或义务，则为取得有关该等事宜的详尽资料─
　　(a)评税主任或税务督察可向该人发出书面通知，或向其认为可能管有有关上述该等事宜的资料或文件的任何其他人发出书面通知，规定该人在该通知书内注明的合理时间内，提交由其管有的有关任何该等事宜的所有资料，及出示发出通知的评税主任或税务督察认为与上述目的有关或可能有关的契据、图则、文书、簿册、帐目、商品名单、存货表、凭单、银行结单或其他文件，以供检查∶
　　但如根据本款发出的通知书规定须出示由任何律师所备存并与其当事人的事务有关的帐目，则出示帐目中与被索取资料的事宜有关的所有记项的副本，而该份副本经该名律师核证为帐目中所有有关记项的正确副本，就遵从通知书所列的上述规定而言，即属足够；(b)助理局长可向该人或该等其他人发出书面通知，规定该人或该等其他人在其指定的时间及地点就任何上述事宜，出席接受讯问，并在讯问时对所提出有关任何上述事宜的全部问题如实作答。 (由1965年第35号第26条代替。由1972年第40号第4条修订)(4A)为免生疑问，现宣布第(4)款赋予的权力，包括规定以下的人提供资料及为接受讯问而出席的权力─
　　(a)任何属某宗土地或物业交易的一方的人或其雇员；
　　(b)任何曾为或正在为某宗土地或物业交易的任何一方行事的人或其雇员；
　　(c)任何曾就或曾因某宗土地或物业交易而直接或间接支付或收取任何代价、经纪费、佣金或费用的人；及
　　(d)任何曾就某宗土地或物业交易而涉及任何代价、经纪费、佣金或费用交付或涉及任何支票或其他交易票据的结算或收取的人或其雇员，而提供资料及为接受讯问而出席是与以下的任何事宜有关，即─
　　(i)任何(a)至(d)段中所提述的人的全名(包括别名)及地址，及该人所管有而又可能有助识别或寻找任何该等人士的任何其他资料；
　　(ii)就任何该等土地或物业交易或因与该等交易有关而支付或收取的代价、经纪费、佣金或费用；及
　　(iii)任何该等土地或物业交易的条款及条件，如(a)至(d)段所提述的人被规定披露与第(i)至(iii)节所指明的任何事宜有关的资料，则就任何通讯(不论口头或书面)而存在的不予披露特权，不得构成对该等资料不予披露的辩解，但除上文所述者外，第(4)款不得规定大律师或律师披露其以大律师或律师身分而获提供或获给予的享有特权资料或通讯。 (由1965年第35号第26条增补)
　　(4B)(a)任何人如无合理辩解(有关的举证责任须由该人承担)而没有遵从根据第(4)(a)款向其发出的通知书所载规定，或没有应根据第(4)(b)款发出的通知书而出席，或虽曾出席却不能就向他提出的问题作答，而该等问题根据该段是可向他提出的，则可处第3级罚款，该罚款可根据第75条作为欠政府的民事债项予以追讨∶ (由1985年第11号第3条修订；由1995年第338号法律公告修订；由1996年第19号第15条修订)
　　但─
　　(i)局长可就该罚款而准以罚款代替起诉，及可在就该罚款而提起的法律程序作出判决前搁置该法律程序或以罚款了结，局长亦可拒绝接受就该罚款或其任何部分而缴付的款项，除非根据法庭在追讨该罚款而提起的法律程序中作出的判决而缴付的；
　　(ii)审理就该罚款而提起的法律程序的法庭，如认为合适，可作出款额较低的罚款判决。
　　(b)法庭除可就该罚款作出判决或作出如上所述的款额较低的罚款判决外，亦可命令法律程序所针对的人在命令所指明的时间内作出其没有作出的作为。 (由1965年第35号第26条增补)(5)一份看来是由某人或代某人根据本条例提交的报税表、陈述书或表格，除非相反证明成立，否则须为所有目的而当作是由该人或由其授权提交的(视属何情况而定)，而签署该报税表、陈述书或表格的人，则须当作知悉该报税表、陈述书或表格内的所有事宜。
　　(6)任何人如停止经营根据第Ⅱ、Ⅲ、Ⅳ或Ⅶ部的条文应课税的行业、专业或业务，或停止拥有根据该等条文应课税的入息来源，或停止作为根据该等条文应课税的土地或建筑物或土地连建筑物的拥有人，则须在有关停止事宜发生的1个月内将停止事宜以书面通知局长。 (由1956年第49号第37条代替；由1983年第8号第14条代替)
　　(7)任何根据第Ⅲ、Ⅳ或Ⅶ部应课税的人，如即将离开香港为期超过1个月，则须将其预期离开日期及其返回香港的大约日期(如其本人拟返回香港的话)以书面向局长发出通知，该通知书须不迟于该预期离开日期前1个月发出∶
　　但─
　　(a)局长如认为合理，可接受在较短时间内发出的通知；及
　　(b)本款不适用于在受雇工作、业务运作或专业工作期间须经常离开香港的个人。 (由1956年第49号第37条增补。由1986年第7号第12条修订)(8)根据第Ⅱ、Ⅲ、Ⅳ或Ⅶ部应课税的人如更改其地址，须于1个月内将更改的详情以书面通知局长。 (由1971年第2号第33条增补。由1983年第8号第14条修订)
　　(9)(由1975年第43号第2条废除)
　　第112章第51A条　规定提交有关资产及负债等资料的陈述书的权力
　　(1)凡局长或副局长个人认为有人提交申报不确的报税表或提供虚假的资料，以致该人少报其应课税的入息或利润，而该人作出此事并无合理辩解，亦非因无心之失，则局长在取得税务上诉委员会的同意后，可以书面向该人发出通知，规定该人须在该通知书所限定的时间内(不少于由该通知书送达日期起计的30天)，提交一份载有以下资料的陈述书─ (由1975年第43号第3条修订；由1980年第377号法律公告修订；由2003年第5号第9条修订)
　　(a)该人或其配偶在该通知书指明的时间内在香港管有的所有资产，包括该人或其配偶与任何其他人所共同或各别管有的任何资产；及
　　(b)该人或其配偶在该通知书指明的时间内在香港须承担的所有负债，包括该人或其配偶与任何其他人须共同或各别承担的任何负债；及
　　(c)该人或其配偶在该通知书指明的期间内从在香港的资金中招致或支付的全部开支或支出，包括馈赠及汇往香港以外地方的汇款；及 (由1998年第23号第2条修订)
　　(d)该人或其配偶在该通知书指明期间内在香港收取的所有款项，包括馈赠、汇款及遗产。 (由1983年第71号第26条修订；由1986年第7号第12条修订)(2)根据第(1)款发出的通知书内所指明的时间或期间，不得早于该通知书发出的课税年度开始之前7年。
　　(3)凡申请税务上诉委员会的同意，须由局长以书面向该委员会的书记提出；该申请书须附有一份陈述书，载明建议行使局长或副局长根据第(1)款而拥有的权力所根据的资料。
　　(4)税务上诉委员会主席在接获根据第(3)款提出的申请后，须自税务上诉委员会小组中委任3名成员，其中一名须是小组的主席或副主席，以考虑该宗申请。
　　(5)税务上诉委员会在考虑某宗申请时，局长或其授权代表可出席，但该宗申请所关乎的人不得出席。
　　(6)除第(7)款另有规定外，该宗申请所关乎的人的身分，不得在申请书内或在考虑该宗申请时，向税务上诉委员会透露。
　　(7)获发给根据第(1)款发出的通知书的人如提出要求，局长须向该人提供一份由税务上诉委员会主席或副主席发出的证明书，以核证该委员会同意发出该通知书，而为取得该证明书起见，局长须向主席或副主席透露该人的身分。
　　(8)税务上诉委员会就是否同意而作出的决定，是最终决定。
　　(由1969年第26号第28条增补。由1972年第40号第5条修订；由1975年第43号第3条修订)
　　第112章第51AA条　根据第51条提交的报税表等的形式及方式
　　(1)除第(2)或(3)款另有规定外，根据第51(1)条规定须提交的报税表─
　　(a)须使用税务委员会指明并由局长提供的印制表格藉纸张形式提交；及
　　(b)须载有印制表格内指明的资料。(2)在局长指明的情况下，根据第51(1)条规定须提交的报税表，可藉以下电子纪录的形式提交─
　　(a)使用税务委员会指明的系统传送的电子纪录；
　　(b)使用税务委员会指明并由局长提供的样板的电子纪录；或
　　(c)载有税务委员会指明并以该委员会指明格式编排的资料的电子纪录。(3)在局长指明的情况下，根据第51(1)条规定须提交的报税表，可藉使用符合以下说明的电话报税系统提交─
　　(a)设定所提交的资料是税务委员会指明的资料；及
　　(b)由局长提供。(4)当电话报税系统接受有关资料及通行密码时，任何报税表即视为根据第(3)款提交。
　　(5)局长就第(2)及(3)款的目的而指明的情况─
　　(a)须藉宪报公告指明；及
　　(b)可就某类别或种类的人或报税表指明。(6)局长可藉宪报公告指明对以下各项的规定─
　　(a)产生或发出电子纪录或任何按规定须与电子纪录一并提交的附件的形式；
　　(b)如何将数码签署附贴于根据本条提交的报税表，或将通行密码包括在根据本条提交的报税表内；及
　　(c)关于任何按规定须与电子纪录一并提交的附件的软件及通讯。(7)局长可就任何为本条的目的而与局长作出的通讯，批准任何通行密码及指定任何系统。
　　(8)第(5)或(6)款所指的公告并非附属法例。
　　(由2003年第5号第8条增补)
　　第112章第51B条　发出搜查令的权力
　　(1)局长或获局长就此目的以书面授权而职级不低于总评税主任的税务局人员(在本条中称为获授权人员)，如以经宣誓的陈述而令裁判官信纳以下事项─
　　(a)有合理理由怀疑有人提交申报不确的报税表或提供虚假的资料，以致该人少报其应课税的入息或利润，而该人作出此事并无合理辩解，亦非因无心之失；或 (由2003年第5号第10条修订)
　　(b)有人没有遵从法庭根据第80(1)或(2A)条发出的命令，而该命令是指示该人须遵从根据第51(1)或(3)条向其发出的通知书所载规定， (由1993年第56号第22条修订)则裁判官可藉手令授权局长或获授权人员行使以下权力─
　　(i)如怀疑任何土地、建筑物或地方有属于该人或任何其他人的簿册、纪录、帐目或文件，而该等薄册、纪录、帐目或文件对评定该人就税项所须负的法律责任可提供关键性的证据，则无须事先通知即可在日间任何合理时间进入或自由出入该等土地、建筑物或地方，并可在该等土地、建筑物或地方搜查及查阅任何簿册、纪录、帐目或文件； (由1975年第43号第4条修订)
　　(ii)在进行上述搜查时，如怀疑任何物品载有任何簿册、纪录、帐目或文件，即可打开该物品，或安排将该物品移走及打开；
　　(iii)取得管有该人或其配偶的任何簿册、纪录、帐目或文件；如任何其他人的簿册、纪录、帐目或文件的部分内容对评定该人就税项所须负的法律责任可提供关键性的证据，则可将该部分内容制备副本； (由1975年第43号第4条代替。由1983年第71号第27条修订)
　　(iv)在作出任何评定或在审结任何根据本条例提起的法律程序所合理需要的时间内，保留任何该等簿册、纪录、帐目或文件∶
　　但如局长或获授权人员须保留任何该等簿册、纪录、帐目或文件的期间超过14天，则感到受屈的人可以书面向税务上诉委员会申请发出命令，指示将该等簿册、纪录、帐目或文件归还；而税务上诉委员会在听取申请人或其授权代表及局长或其代表的陈词后，可无条件发出上述命令，或施加该委员会认为恰当的条件而发出上述命令。 (由1975年第7号第34条修订)(1A)在局长或获授权人员的指示下，税务局的任何人员均可协助局长或获授权人员执行根据第(1)款发出的手令，并可行使第(1)(i)、(ii)及(iii)款所提述的任何权力。(由1972年第40号第6条增补)
　　(2)局长或获授权人员在行使第(1)款所指的任何权力时，如被要求出示根据该款而向其发出的手令，则须出示该手令。
　　(3)任何人如其事务与根据第(1)款而被取得管有的簿册、纪录、帐目或文件有关，则有权在局长决定的时间或按局长所决定的条件查阅该等簿册、纪录、帐目或文件，或摘录其中的内容。
　　(4)任何人如妨碍或阻挠局长或获授权人员为根据第(1)款履行职务，或妨碍或阻挠根据第(1A)款协助局长或获授权人员的任何人员，即属犯罪：可处第3级罚款及监禁6个月。 (由1993年第56号第22条修订；由1995年第338号法律公告修订)
　　(由1969年第26号第28条增补。由1972年第40号第6条修订)
　　第112章第51C条　须予备存的业务纪录
　　(1)除第(2)款另有规定外，每名在香港经营某行业、专业或业务的人，须就其入息及开支以英文或中文备存足够的纪录，以便该行业、专业或业务的应评税利润能易于确定，并须在该纪录所关乎的交易、作为或营运完结后，将该纪录保留为期最少7年。 (由1986年第7号第12条修订)
　　(2)第(1)款并不规定须保存以下纪录─
　　(a)已被局长指明无须保存的纪录；或
　　(b)属于已解散法团的纪录。 (由1969年第26号第28条增补)(3)就本条而言，“纪录”(records) 包括─
　　(a)纪录收入及付款，或入息及开支的帐簿(不论是否以能阅读或不能阅读形式藉电脑或其他方式备存)；及
　　(b)凭单、银行结单、发票、收据及用以核实(a)段所指帐簿内的记项所需的其他文件。 (由1995年第48号第10条增补)(4)在不局限第(3)款的一般性的原则下，依据第(1)款而须就任何人于任何课税年度内经营的任何行业、专业或业务所备存及保留的纪录包括─
　　(a)该人在该行业、专业或业务方面的资产及负债的纪录；
　　(b)该人就任何事宜而日常在该行业、专业或业务方面所收取及支出的一切款项的一切记项以及该等事宜的纪录；
　　(c)凡该行业、专业或业务涉及货品买卖─
　　(i)在经营该行业、专业或业务时所购买及售卖的一切货品(但在惯常于该行业、专业或业务所属的一类行业、专业或业务中进行的现金零售经营过程中售卖的货品除外)出售的纪录，该纪录须显示有关货物及卖买双方的足够细节，以令局长能轻易核实该等货物的数量及价值及卖买双方的身分；以及与前述事项有关的一切发票；及
　　(ii)该人于以下日期所持的营业存货的陈述书(包括数量及价值)─
　　(A)每一课税年度结束时；或
　　(B)(凡局长信纳该行业、专业或业务的帐目是以截至3月31日以外的某月某日为计算日的)，在该课税年度内的该月该日，以及清点存货的一切纪录，而有关的营业存货陈述书乃根据该等纪录编制的；及(d)(凡该行业、专业或业务涉及提供服务)显示所提供的服务的足够细节，以令局长能轻易核实(b)段所提述的记项的纪录。 (由1995年第48号第10条增补)
　　第112章第51D条　须予备存的租金纪录
　　(1)除第(2)款另有规定外，每名身为座落在香港的土地或建筑物或土地连建筑物的拥有人的人，须就该土地或建筑物或土地连建筑物的使用权而在1983年4月1日或其后须付予他的代价，以英文或中文备存足够的纪录，而该代价是指须付给或当作须付给该人或按其命令或为其利益而付出的金钱或金钱等值，以便该土地或建筑物或土地连建筑物的应评税值能易于确定，并须在该纪录所关乎的交易、作为或营运完结后，将该纪录保留为期最少7年。
　　(2)第(1)款并不规定须保存以下纪录─
　　(a)已被局长指明无须保存的纪录；或
　　(b)属于已解散法团的纪录。
　　(由1983年第8号第15条增补)
　　第112章第52条　人员及雇主所须提交的资料
　　(1)局长可以书面向任何受雇于政府或任何公共机构的人员发出通知，规定该等人员在该通知书内注明的合理时间内，提交局长为施行本条例而规定须提交的由他们所管有的任何资料∶
　　但任何该等人员均不会凭借本条而有义务将其本人根据任何法例明文规定的义务而保密的资料披露。
　　(2)当一份由评税主任发出的书面通知对任何属雇主的人作出规定时，该人须在该通知书内注明的合理时间内提交一份报税表，而该份报税表须载有属于以下类别人士的姓名住址及该等人士在该通知书内所指明的期间内以现金或以其他方式支取的全部薪酬款额─
　　(a)所有由其雇用而支取的薪酬超过评税主任所定的最低数目的人；及
　　(b)任何由其雇用而被评税主任指名的人。(3)为本条的施行，任何公司的董事或从事管理任何公司的人，须被当作为受雇于该公司的人。 (由1986年第7号第9条修订)
　　(4)任何人如属雇主，而开始在香港雇用一名根据第Ⅲ部应课税或相当可能应课税的个人或任何已婚人士工作，则须在该项雇用开始日期后不迟于3个月，将此事以书面向局长发出通知，并在该通知书内注明该名个人的全名、地址、雇用开始日期及雇用条款。 (由1956年第49号第38条增补。由1986年第7号第9条修订；由1989年第43号第17条修订)
　　(5)任何人如属雇主，而停止或即将停止在香港雇用一名根据第Ⅲ部应课税或相当可能应课税的个人或任何已婚人士，则须不迟于该名个人停止在香港受雇前1个月，将此事以书面向局长发出通知，并在该通知书内注明该名个人的姓名、地址及预期的停止受雇日期∶ (由1986年第7号第9条修订；由1989年第43号第17条修订)
　　但局长如认为合理，可接受在较短时间内发出的通知。 (由1956年第49号第38条增补)
　　(6)任何根据第Ⅲ部应课税的个人，如即将离开香港为期超过1个月，则其雇主须就该名个人的预期离开日期以书面向局长发出通知；该通知书须不迟于该预期离开日期前1个月发出：
　　但─
　　(a)局长如认为合理，可接受在较短时间内发出的通知；及
　　(b)本款不适用于在受雇期间须经常离开香港的个人。 (由1956年第49号第38条增补)(7)一名雇主如被第(6)款规定须将任何个人的预期离开香港日期以书面向局长发出通知，而该名个人是该名雇主已停止或即将停止在香港雇用的人，则该名雇主在发出通知的日期起计1个月期间内不得付给该名个人或为该名个人的利益而付出任何金钱或金钱等值(获得局长以书面同意者，或按该名个人指示将有关金钱付给局长除外)；凡任何雇主没有在上述期间内向该个人或为该个人的利益作出付款而被提起法律程序，其对本款的遵守，可构成免责辩护。 (由1969年第26号第29条增补。由1971年第2号第34条修订)
　　(8)即使第(4)及(5)款有相反的规定，如一名雇主有合理理由相信任何已婚人士或其配偶无须或相当可能无须根据第Ⅲ部课税，则无须根据该两款而就该名已婚人士发出通知。 (由1986年第7号第9条增补。由1989年第43号第17条修订)
　　(由1986年第7号第12条修订)
　　第112章第53条　谁可为无行为能力的人或非居住于香港的人士行事
　　凡任何作为或事情按本条例规定或根据本条例规定须由某人作出，而该人是无行为能力的人或非居住于香港的人士，则该作为或事情须当作须由该无行为能力的人的受托人或由该名非居住于香港的人士的代理人(视属何情况而定)作出。
　　第112章第54条　已故纳税人的遗嘱执行人的法律责任
　　一名死者的遗嘱执行人，须被征收就死者在去世日期前所有期间假若死者在生则会被征收的税款，并有法律责任作出假若死者仍在生则根据本条例有法律责任作出的所有作为、事宜或事情∶
　　但─
　　(a)不得就死者的任何作为或不履行责任而根据第XⅣ部的条文对该遗嘱执行人提起法律程序，但第82A条所指的补加税评税不在此限。 (由1975年第43号第5条修订)
　　(b)任何就死者去世日期前的某段期间而作出的评税或补加评税(但第82A条所指的补加税评税除外)，不得在该去世日期起计的1年届满后或在根据《遗产税条例》(第111章)规定的任何誓章递交日期起计的1年后作出，两个日期中以较迟的为准。 (由1969年第26号第30条修订；由1993年第56号第23条修订)
　　第112章第55条　(废除)
　　(由1956年第49号第39条废除)
　　第112章第56条　首合伙人须代表合伙行事
　　(1)凡有2名或多于2名从事合伙的人，代表自己或任何其他人而以代理人身分行事，或身为雇主或是收取利润的人，或以任何其他身分行事，则根据本条例的条文须由一名以上述身分行事的个人作出的所有作为、事宜及事情，均须由该合伙的首合伙人负责作出∶ (由1956年第49号第40条修订)
　　但任何人如作为某合伙的首合伙人而获发给根据本条例的条文发出的通知书，则除非该人证明其本人并非该合伙的合伙人，或证明另一名居住于香港的人是该合伙的首合伙人，否则须被当作是该合伙的首合伙人。 (由1986年第7号第12条修订)
　　(2)凡有2名或多于2名并非从事合伙的人以第(1)款所述的任何身分共同行事，则根据本条例的条文须由一名以该身分行事的个人作出的所有作为、事宜及事情，均须由他们共同及各别负责作出。
　　第112章第56A条　联权拥有人及分权拥有人
　　(1)凡有2人或多于2人是任何土地或建筑物或土地连建筑物的联权拥有人或分权拥有人，而该等人士中任何因根据《土地注册条例》(第128章)在土地注册处注册的契据、转易契、判决书或其他文书而看似是上述拥有人的人，须负责作出根据本条例的条文须由唯一拥有人作出的所有作为、事宜及事情。 (由1992年第56号第20条修订；由1993年第8号第2条修订)
　　(2)第(1)款并不免除任何人根据本条例须承担的任何义务，亦不影响联权拥有人或分权拥有人各自之间的任何权利及义务。
　　(3)凡任何人根据第(1)款缴付物业税，而该人若非因该款即无法律责任缴付该物业税或部分物业税者，则该人可向若非因该款即有法律责任根据本条例缴付该物业税或部分物业税的人，追讨该物业税或部分物业税。
　　(由1983年第8号第16条修订)
　　第112章第57条　主要职员须代表法团或团体行事
　　(1)任何法团的秘书、经理、任何董事或清盘人及任何团体的主要职员，须负责作出根据本条例的条文须由该法团或该团体作出的所有作为、事宜或事情。
　　(2)如某法团并无秘书、经理、董事或清盘人通常居住于香港，或如任何团体并无主要职员通常居住于香港，则该法团或该团体(视属何情况而定)须将一名通常居住于香港并须负责作出根据本条例的条文须由该法团或该团体作出的所有作为、事宜或事情的人的姓名地址通知局长，并须在任何时间均令局长知悉该人的姓名地址。 (由1986年第7号第12条修订)
　　(由1971年第2号第35条代替)
　　第112章第58条　通知书的签署及送达
　　(1)每份根据本条例须由局长、副局长、助理局长、评税主任或税务督察发出的通知书，须载有局长、副局长、助理局长、评税主任或税务督察(视属何情况而定)的姓名；上述每份通知书，如已妥为印上或签上局长、副局长、助理局长、评税主任或税务督察的姓名，即属有效。 (由1996年第19号第10条代替)
　　(2)每份凭借本条例发出的通知书，可面交送达有关的人，或送交或以邮递方式寄往该人的最后为人所知的通讯地址、居住地址、营业地点、受雇工作地点，或该人现正受雇工作或经营业务的任何地点，或该人在该通知书所关乎的年度内曾受雇工作或经营业务的任何地点，或该人根据第Ⅱ部应课税的土地或建筑物或土地连建筑物。 (由1956年第49号第42条修订；由1969年第26号第31条修订；由1983年第8号第17条修订；由1993年第76号第8条修订)
　　(3)除非相反证明成立，否则以邮递方式寄送的通知书，须当作是在收件人经一般邮递程序应接获通知书之日的翌日送达。 (由1993年第76号第8条修订)
　　(4)在证明是以邮递方式送达通知书时，只须证明装载有关通知书的信件已妥为注明地址及投寄，即已足够。
　　(5)每个印在或签在任何为施行本条例而发出的通知书上的姓名，或每个签在任何为施行本条例而发给的证明书上的姓名，如看来是获授权发出该通知书或发给该证明书的人的姓名，则须予以司法认知。
　　(6)如根据本部发出的通知书规定，须在该通知书内注明的一段时间内作出某事，则局长或评税主任(如属由评税主任发出的通知书)，可以书面通知将须遵从该通知书办理的时间延长。 (由1971年第2号第36条增补)
　　第112章第58A条　(废除)
　　(由1989年第43号第18条废除)
　　第112章第59条　评税主任须作出评税
　　第X部
　　评税
　　(1)任何人如是评税主任认为根据本条例应课税的人，则须由评税主任作出评税，该项评税须在第51(1)条规定该人须提交一份报税表的通知书内所限定的时间届满后尽快作出∶
　　但如评税主任认为任何人即将离开香港，或认为由于其他理由而适宜作出该项评税，则评税主任可在任何时间对该人作出评税。(由1986年第7号第12条修订)
　　(1A)即使第(1)款另有规定，如评税主任认为任何个人根据第41条选择将其入息总额以个人入息课税办法接受评税，便会导致该人可被合法评定的物业税款额须全数退还(假若该款额被缴付的话)，则评税主任无须就该税项进行评税。 (由1969年第26号第32条增补)
　　(1B)即使第(1)款另有规定，如评税主任信纳─
　　(a)任何个人或其配偶(并非与该名个人分开居住的配偶)在香港经营(但并非与另一人共同经营)某行业、专业或业务，而该名个人有资格根据第41条选择将其入息总额以个人入息课税办法接受评税；及
　　(b)该名个人在香港的行业、专业或业务在任何课税年度的应评税利润，不超出附表4第1(c)项第2栏内所指明的款额；及 (由1981年第32号第8条修订；由1982年第29号第13条修订；由1987年第28号第6条修订；由1988年第28号第5条修订；由1989年第17号第15条修订；由1990年第30号第4条修订)
　　(c)该名个人及其配偶(并非与该名个人分开居住的配偶)在该课税年度除须就该行业、专业或业务课税外，并无根据本条例而应课税的其他入息、物业或利润，则评税主任无须就该等应评税利润而进行利得税的评税。 (由1971年第2号第37条增补。由1975年第7号第35条修订；由1986年第7号第12条修订；由1989年第43号第19条修订)
　　(1C)即使第(1)款另有规定，如评税主任信纳─
　　(a)任何个人或其配偶(并非与该名个人分开居住的配偶)单独或与另一人共同在香港经营某行业、专业或业务，而该名个人有资格根据第41条选择将其入息总额以个人入息课税办法接受评税；及 (由1986年第7号第12条修订)
　　(b)该名个人及其配偶(并非与该名个人分开居住的配偶)在任何课税年度除须就该行业、专业或业务课税外，并无根据本条例而应课税的其他入息、物业或利润；及
　　(c)该名个人或其配偶(并非与该名个人分开居住的配偶)就该行业、专业或业务在该课税年度的应评税利润(或如该名个人或其配偶是该行业、专业或业务的合伙人，则该名个人或其配偶所占的应评税利润部分)的情况是，在根据第41条选择以个人入息课税办法接受评税的情形下，以及在计入根据第Ⅴ部须予扣除的免税额后，该名个人或其配偶均无须课税， (由1983年第71号第29条代替)则评税主任无须就该等应评税利润而进行利得税的评税，但如评税主任已作出该项评税，则即使第70条另有规定，评税主任可将该项评税作废，如属对合伙的评税，则可将对该名个人或其配偶所占的利润部分所作的评税额减去。 (由1971年第2号第37条增补。由1983年第71号第29条修订；由1989年第43号第19条修订；由1991年第19号第5条修订)
　　(2)凡任何人已按照第51条的规定提交报税表，则评税主任─ (由1956年第49号第43条修订)
　　(a)可接纳该报税表并据此作出评税；或
　　(b)如不接纳该报税表，则可评估该人的应课税款额并据此作出评税。(由1956年第49号第43条修订；由1996年第19号第11条修订)
　　(c)(由1993年第56号第24条废除)(3)任何人如未提交报税表而评税主任认为该人是应课税的，则评税主任可评估该人的应课税款额并据此作出评税，但该项评税并不影响该人因不曾送交或忽略送交报税表而须受罚的法律责任。 (由1956年第49号第43条修订)
　　(4)如属某行业或业务的利润，而该行业或业务的帐目并未以令人满意的方式备存，则评税主任可以该行业或业务营业额的通常纯利润率为基准，而对该行业或业务的利润或入息作出评税，而税务委员会可订明某些类别的行业或业务的通常利润率。
　　第112章第59A条　(废除)
　　(由1993年第52号第6条废除)
　　第112章第60条　补加评税
　　(1)凡评税主任觉得任何应课税的人尚未就任何课税年度被评税，或觉得该人被评定的税额低于恰当的税额，则评税主任可在该课税年度或在该课税年度届满后6年内，按照其断定该人应该被评税的款额或补加款额而对该人作出评税，而本条例中关于评税通知书、上诉及其他法律程序的条文，适用于该项评税或补加评税及根据该等评税而征收的税项∶ (由1951年第16号第10条修订；由1956年第49号第44条修订)
　　但─
　　(a)(由1971年第2号第39条废除)
　　(b)凡任何人不曾就任何课税年度被评税或其评税偏低，是由于欺诈或蓄意逃税所致，则该项评税或补加评税可在该课税年度届满后10年内任何时间作出。 (由1956年第49号第44条修订)(2)凡评税主任觉得退还给任何人的全部或部分税款(非因反对或上诉而厘定的评税所致者)是由于事实上或法律上的错误而退还的，则评税主任可在该项退税所关乎的课税年度内，或在该课税年度届满后6年内，就错误退还给该人的税款额而对该人作出评税，而本条例中关于评税通知书、反对、上诉及其他法律程序的条文，适用于该项评税及根据该项评税而征收的税项。 (由1971年第2号第39条增补)
　　(3)如任何退税事实上是根据或按照退税时通行的惯例而作出，则不得根据第(2)款作出评税。 (由1971年第2号第39条增补)
　　第112章第61条　某些交易及产权处置须不予理会
　　凡评税主任认为，导致或会导致任何人的应缴税款减少的任何交易是虚假或虚构的，或认为任何产权处置事实上并无实行，则评税主任可不理会该项交易或产权处置，而该名有关的人须据此而被评税。
　　第112章第61A条　旨在规避缴税法律责任的交易
　　(1)任何交易如是在《1986年税务(修订)条例》(Inland Revenue (Amendment) Ordinance 1986)(1986年第7号)生效后订立或达成(依据在该项生效前所招致的在法律上可予强制执行的义务而作出的交易除外)，而该项交易会将税项利益授予某人(在本条中称为“该有关人士”)，或若非因本条规定则会将税项利益授予某人，而在考虑以下各项后─
　　(a)订立或实行该项交易的方式；
　　(b)该项交易的形式及实质；
　　(c)若非因本条规定则该项交易原可达成的与本条例的实施有关的结果；
　　(d)该有关人士因该项交易而在财政状况上已发生、将发生或可合理预期会发生的改变；
　　(e)与该有关人士有任何联系或曾有任何联系的任何人(不论是业务上、家庭上或其他性质的联系)因该项交易而在财政状况上已发生或可合理预期会发生的改变；
　　(f)该项交易是否已产生任何权利或义务，而该项权利或义务通常不会在基于各自独立利益而作出该类交易的人之间产生的；及
　　(g)在香港以外地方营业或寓居的任何法团参与该项交易的情形，会得出结论，认为订立或实行该项交易的人或该等人之一订立或实行该项交易的唯一或主要目的，是使该有关人士单独或连同其他人能够获得税项利益，则本条适用于该项交易。
　　(2)在第(1)款适用的情况下，根据第X部授予评税主任的权力，须由助理局长行使，而在以助理局长根据该部可行使的权力不受减损为原则下，该助理局长须评定该有关人士的缴税法律责任─
　　(a)犹如该项交易或其任何部分不曾订立或实行一样；或
　　(b)以助理局长认为适合的其他方式评定，用以消弭从该项交易中原可获得的税项利益。(3)在本条中─
　　“交易”(transaction) 包括任何交易、行动或计划，而不论该项交易、行动或计划是否藉法律程序或意图藉法律程序可予以强制执行者；
　　“税项利益”(tax benefit) 指对缴税法律责任的规避或延期，或税额的减少。
　　(由1986年第7号第10条增补)
　　第112章第61B条　利用亏损而避税
　　凡局长信纳─
　　(a)任何法团因股份的持有方面有变动而直接或间接使该法团在任何课税年度收取或应累算任何利润，而该项变动是由任何人在《1986年税务(修订)条例》(Inland Revenue (Amendment) Ordinance 1986) (1986年第7号)生效后作出的；及
　　(b)上述变动的唯一或主要目的是利用该法团在经营某行业、专业或业务时所蒙受的任何亏损或亏损余额，以规避该法团或任何其他人的缴税法律责任或使税额减少，则不得容许任何该等亏损或亏损余额用作抵销任何该等利润。
　　(由1986年第7号第10条增补)
　　第112章第62条　局长须发出的通知书
　　(1)局长须向每个已被评税的人发出评税通知书，并在该通知书内述明被评税的款额、征收的税额及局长指定的缴税日期。(由1971年第2号第40条修订)
　　(2)(由1993年第52号第6条废除)
　　(3)凡因法律修订而需要变更任何评税通知书内的征收的税额，则局长可向该评税通知书的被评税人发出所需的通知，而任何如此发出的通知，就其内所载而不曾列入评税通知的评税细则而言，须具有效力，犹如该通知是一份评税通知书一样。
　　(由1965年第35号第27条修订)
　　第112章第63条　评税等的效力
　　任何通知书、评税、证明书或其他法律程序，如看来是符合本条例的规定，且如该通知书、评税、证明书或程序与本条例的用意及意义在实质及效力上相符或相依循，而藉上述各项被评税的人、拟被评税的人或受影响的人是按照一般用意及理解在上述各项之内被指定的人，则不得因上述各项在形式上欠周全而被推翻或当作无效或当作可成为无效，亦不得因上述各项有任何错误、欠妥或遗漏而使其受影响。
　　第112章第63A条　(由1999年第12号第3条废除)
　　附注：
　　具追溯力的修订─见1999年第12号第3条
　　第112章第63B条　暂缴薪俸税的法律责任
　　第XA部
　　暂缴薪俸税
　　(1)凡根据第Ⅲ部就任何课税年度应征收薪俸税的人，有法律责任按照本部就该课税年度缴付暂缴薪俸税。
　　(2)如属丈夫与妻子，且已就他们须缴付暂缴薪俸税的课税年度的上一课税年度，对他们的合计应课税入息实额而根据第10(3)条对该名丈夫或妻子作出薪俸税评税，则─
　　(a)须就已根据第63C(1)条作出所需调整的应课税入息实额，缴付暂缴薪俸税；及
　　(b)就该上一课税年度而被评定薪俸税的人，须单独负上缴付该暂缴薪俸税的法律责任。(由1989年第43号第20条代替)
　　(由1983年第71号第30条代替)
　　第112章第63C条　暂缴薪俸税的税额
　　(1)除第(2)及(3)款另有规定外，任何课税年度的暂缴薪俸税，须参照上一课税年度的应课税入息实额而按附表2为该课税年度指明的税率缴付，而为本条的施行，该应课税入息实额须按以下规定调整─
　　(a)如于计算作为上述应课税入息实额基准的应评税入息实额时，任何亏损根据第12A条已予抵销，则须加上该亏损额； (由1983年第71号第31(a)(i)条修订)
　　(b)在该课税年度根据第12A条可予抵销的任何亏损，须用以抵销上述应课税入息实额∶但─
　　(i)就1984年4月1日开始的课税年度及之前各课税年度而言，根据本款向任何人征收的暂缴薪俸税额，在任何情形下不得超出下述款额，即假若按该课税年度的标准税率对该人的上一课税年度的全部应评税入息征税则可向其征收的款额，而应评税入息是指已扣减第12(1)条订定的支出、开支及免税额，以及已扣减根据第12A条抵销的超出款额者；及
　　(ii)就1985年4月1日开始的课税年度及其后各课税年度而言，根据本款向任何人征收的暂缴薪俸税额，在任何情形下不得超出假若按标准税率对以下款额的全部征税则应征收的款额─
　　(A)该人的上一课税年度的应评税入息实额而已扣减根据第IVA部可容许该人作出的扣除者；或
　　(B)如属第63B(2)条适用的丈夫与妻子，则他们的上一课税年度的合计应评税入息实额而已扣减根据第IVA部可容许他们作出的扣除者。 (由1989年第43号第21条代替。由1998年第31号第19条修订)(1A) (由1989年第43号第21条废除)
　　(2)如任何人在任何课税年度内某日开始从某来源得到入息，则评税主任可评估于该课税年度及下一课税年度须就其缴付暂缴薪俸税的款额。 (由1983年第71号第31条修订)
　　(3)如任何人在任何课税年度内停止从某来源得到入息，则评税主任可评估于该课税年度及上一课税年度须就其缴付暂缴薪俸税的款额。 (由1983年第71号第31条修订)
　　(4)如任何人有法律责任缴付暂缴薪俸税，则评税主任须评定或评估该人有法律责任缴付的暂缴薪俸税额，该项评定或评估须在第51(1)条规定该人须提交一份报税表的通知书内所限定的时间届满后尽快作出。
　　(5)即使第(4)款另有规定，如评税主任认为任何人即将离开香港，或认为由于其他理由而适宜作出该项评定或评估，则评税主任可评定或评估该人有法律责任缴付的暂缴薪俸税额。 (由1986年第7号第12条修订)
　　(6)评税主任评定或评估任何人有法律责任缴付的暂缴薪俸税额后，局长须向该人发出通知书，并在该通知书内述明须缴付的暂缴薪俸税额及局长指定的缴税日期。
　　(6A) 在任何课税年度，如已根据第(6)款发出须缴付暂缴薪俸税的通知书，而其后附表2为该课税年度指明的任何税率或第V部为该课税年度订定的任何免税额有所修订，则该通知书内所述明的暂缴薪俸税额仍须缴付。 (由1981年第32号第9条增补。由1989年第43号第21条修订)
　　(7)为第XII部的施行，暂缴薪俸税须当作是根据本条例的规定征收的税项，而根据第(6)款发出的通知书则须当作是评税通知书。
　　(由1973年第8号第13条增补。由1975年第7号第36条修订)_____________________________________________________________________
　　注：
　　关于根据本条计算应课税入息实额以确定自1990年4月1日、1991年4月1日、1992年4月1日、1993年4月1日、1994年4月1日、1995年4月1日、1996年4月1日、1997年4月1日、1998年4月1日、2003年4月1日及2004年4月1日开始的课税年度的暂缴薪俸税，并请参阅载于1990年第30号、1991年第42号、1992年第34号、1993年第28号、1994年第37号、1995年第48号、1996年第24号、1997年第42号、1998年第31号及2003年第24号的过渡性条文。
　　第112章第63D条　暂缴薪俸税的缴税通知书
　　(1)在任何课税年度内，缴付暂缴薪俸税的通知书可─
　　(a)分别向有法律责任缴付暂缴薪俸税的人发出；或
　　(b)包括在薪俸税评税通知书内。 (由1975年第7号第37条修订)(2)(由1975年第7号第37条废除)
　　(由1973年第8号第13条增补)
　　第112章第63E条　暂缴薪俸税的缓缴
　　(1)凡任何人有法律责任就任何课税年度缴付暂缴薪俸税，该人可不迟于以下期限向局长提交书面通知─
　　(a)该暂缴薪俸税的缴税日期前28天；或
　　(b)根据第63C(6)条发出的缴付暂缴薪俸税的通知书日期后14天，两者以较迟的为准，并以第(2)款所指明的理由向局长申请将该税项全部或部分缓缴，直至该人须就该课税年度缴付薪俸税时为止，或如该项申请是以第(2)(d)款所列理由而提出者，则直至─
　　(i)根据第64(3)条对有关的反对作出决定或解决时为止；或
　　(ii)该人须就该课税年度缴付薪俸税时为止，两者以较早的为准。 (由1993年第52号第7条代替)
　　#(2)第(1)款所提述的理由是─
　　*(a)被评定暂缴薪俸税的人在该课税年度成为有权根据第Ⅴ部获得某项免税额，而在确定该人就该课税年度的上一年度所得的应课税入息实额时或在评估该人有法律责任就其缴付暂缴薪俸税的款额时，该免税额并未计算在内； (由1973年第33号第4条修订；由1978年第79号第3条修订；由1989年第43号第22条修订)
　　*(b)被评定暂缴薪俸税的人在该课税年度的应课税入息实额，少于或相当可能少于该课税年度的上一年度其应课税入息实额的90%，或少于或相当可能少于该人有法律责任就其缴付暂缴薪俸税的评估款额的 90%； (由1975年第7号第38条修订)
　　(c)被评定暂缴薪俸税的人已停止得到、或在该课税年度结束前将停止得到应征收薪俸税的入息；或
　　(d)被评定暂缴薪俸税的人已根据第64条就该课税年度的上一年度其薪俸税评税提出反对。 (由1975年第7号第38条增补)(3)局长在接获根据第(1)款提出的申请后，须考虑该申请，并可准予将该暂缴薪俸税的全部或部分缓缴。
　　(4)局长须将其决定以书面通知根据第(1)款提出申请的人。
　　(5)(由1989年第43号第22条废除)
　　(由1973年第8号第13条增补)_____________________________________________________________________
　　注：
　　#关于根据本条就2003年4月1日开始的课税年度提出缓缴申请的额外理由，请参阅2003年第24号第15(1)、(2)及(5)至(7)条的过渡性条文。
　　*关于计算自2003年4月1日或2004年4月1日开始的“课税年度的上一年度所得的应课入息实额”，请参阅2003年第24号第14条的过渡性条文。
　　第112章第63F条　暂缴薪俸税用以缴付薪俸税
　　(1)如任何人已就任何课税年度缴付暂缴薪俸税，则局长须在不迟于其发出薪俸税评税通知书时，将该笔已缴付的暂缴薪俸税款首先用以支付 ─
　　(a)该人就该课税年度而须缴付的薪俸税；然后支付
　　(b)该人就该课税年度的下一课税年度而须缴付的暂缴薪俸税，并须将不曾如此运用的暂缴薪俸税余款退还给缴付该暂缴薪俸税的人。 (由 1975 年第 7 号第 39 条代替)
　　(2)(由 1989 年第 43 号第 23 条废除)
　　(由 1973 年第 8 号第 13 条增补)
　　第112章第63G条　暂缴利得税的法律责任
　　第XB部
　　暂缴利得税
　　凡根据第Ⅳ部就1975年4月1日开始的课税年度或其后任何课税年度应征收利得税的人，有法律责任按照本部就该课税年度缴付暂缴利得税。
　　(由1975年第7号第40条增补)
　　第112章第63H条　暂缴利得税的税额
　　(1)除第(1A)、(2)、(3)及(4)款另有规定外，任何课税年度的暂缴利得税，须参照该课税年度的上一年度的应评税利润额而按标准税率缴付，但须先根据第19或19C条将该课税年度可供抵销的亏损额抵销。 (由1993年第56号第25条修订)
　　(1A) 如属─
　　(a)任何法团；及
　　(b)某法团(“有关法团”)，而该法团根据第22A条获分摊任何合伙的部分应评税利润，并根据第22条以该合伙名义被征税，则暂缴利得税须按该法团的应评税利润或按该有关法团所占的应评税利润部分(视属何情况而定)，按附表8所指明的税率而征收。 (由1993年第56号第25条增补)
　　(2)为计算暂缴利得税而根据第(1)款计算任何课税年度的上一年度的应评税利润时，须不理会该年度可供作抵销用的任何亏损。
　　(3)如任何人在该课税年度的上一年度的应评税利润额，是按多于1年或少于1年的评税基期计算，则评税主任可评估该人在该课税年度有法律责任缴付暂缴利得税的款额。
　　(4)如任何人在1974年4月1日或其后开始的任何课税年度内某日开始在香港经营某行业、专业或业务，则评税主任可评估该人在该年度及下一课税年度有法律责任缴付暂缴利得税的款额。 (由1986年第7号第12条修订)
　　(5)如任何人有法律责任缴付暂缴利得税，则评税主任须评定或评估该人有法律责任缴付的暂缴利得税额，该项评定或评估须在第51(1)条规定该人须提交一份报税表的通知书内所限定的时间届满后尽快作出。
　　(6)即使第(5)款另有规定，如评税主任认为任何人即将离开香港，或认为由于其他理由而适宜作出该项评定或评估，则评税主任可评定或评估该人有法律责任缴付的暂缴利得税额。 (由1986年第7号第12条修订)
　　(7)评税主任评定或评估任何人有法律责任缴付的
　　暂缴利得税额后，局长须向该人发出通知书，并在该通知书内述明须缴付的暂缴利得税额及局长指定的缴税日期。
　　(7A) 凡在任何课税年度，已根据第(7)款发出须缴付暂缴利得税的通知书，而其后该课税年度的暂缴税率有所修订，则该通知书内所述明的暂缴利得税额仍须缴付。 (由1981年第32号第10条增补)
　　(8)为第XⅡ部的施行，暂缴利得税须被当作是根据本条例征收的税项，而根据第(7)款发出的通知书则须被当作是评税通知书。
　　(由1975年第7号第40条增补)
　　第112章第63I条　暂缴利得税的缴税通知书
　　在任何课税年度内，缴付暂缴利得税的通知书可─
　　(a)分别向有法律责任缴付该暂缴利得税的人发出；或
　　(b)包括在利得税评税通知书内。
　　(由1975年第7号第40条增补)
　　第112章第63J条　暂缴利得税的缓缴
　　(1)凡任何人有法律责任就任何课税年度缴付暂缴利得税，该人可不迟于以下期限向局长提交书面通知─
　　(a)该暂缴利得税的缴税日期前28天；或
　　(b)根据第63H(7)条发出的缴付暂缴利得税的通知书日期后14天，两者以较迟的为准，并以第(2)款所指明的理由向局长申请将该税项全部或部分缓缴，直至该人须就该课税年度缴付利得税时为止，或如该项申请是以第(2)(e)款所列理由而提出者，则直至─
　　(i)根据第64(3)条对有关的反对作出决定或解决时为止；或
　　(ii)该人须就该课税年度缴付利得税时为止，两者以较早的为准。 (由1993年第52号第8条代替)
　　*(2)第(1)款所提述的理由是─
　　(a)被评定暂缴利得税的人在该课税年度的应评税利润，少于或相当可能少于该课税年度的上一年度其应评税利润的90%，或少于或相当可能少于该人有法律责任就其缴付暂缴利得税的评估款额的90%；
　　(b)根据第19或19C条结转入该课税年度抵销的任何亏损额被遗漏或有不确之处；
　　(c)被评定暂缴利得税的人已停止经营、或在该课税年度结束前将停止经营其行业、专业或业务，而根据第18D条就该课税年度而须评估的应评税利润，少于或相当可能少于该课税年度的上一年度其应评税利润，或少于或相当可能少于该人有法律责任就其缴付暂缴利得税的评估款额；
　　(d)被评定暂缴利得税的人已根据第Ⅶ部选择就该课税年度以个人入息课税办法接受评税，而该个人入息课税办法相当可能减少其缴税的法律责任；或 (由1996年第19号第12条修订)
　　(e)被评定暂缴利得税的人已根据第64条就该课税年度的上一年度其利得税评税提出反对。(3)局长在接获根据第(1)款提出的申请后，须考虑该申请，并可准予将该暂缴利得税的全部或部分缓缴。
　　(4)局长须将其决定以书面通知根据第(1)款提出申请的人。
　　(由1975年第7号第40条增补)____________________________________________________________________
　　注：
　　*关于根据本条就2003年4月1日开始的课税年度提出缓缴申请的额外理由，请参阅2003年第24号第15(3)至(7)条的过渡性条文。
　　第112章第63K条　暂缴利得税用以缴付利得税
　　如任何人已就任何课税年度缴付暂缴利得税，则局长须在不迟于其发出利得税评税通知书时，将该笔已缴付的暂缴利得税款首先用以支付─
　　(a)该人就该课税年度而须缴付的利得税；然后支付
　　(b)该人就该课税年度的下一课税年度而须缴付的暂缴利得税，并须将不曾如此运用的暂缴利得税余款退还给缴付该暂缴利得税的人。
　　(由1975年第7号第40条增补)
　　第112章第63L条　暂缴物业税的法律责任
　　第XC部
　　暂缴物业税
　　凡根据第Ⅱ部就1983年4月1日或其后开始的课税年度应征收物业税的人，有法律责任按照本部就该课税年度缴付暂缴物业税。
　　(由1983年第8号第18条增补)
　　第112章第63M条　暂缴物业税的税额
　　(1)任何课税年度的暂缴物业税，须参照该课税年度的上一年度土地或建筑物或土地连建筑物的应评税净值而按标准税率缴付。
　　(2)如任何土地或建筑物或土地连建筑物在该课税年度的上一年度的应评税值，是按少于1年的期间计算，则评税主任可评估须就其缴付暂缴物业税的应评税值。
　　(3)如任何人在任何课税年度成为应征收物业税的
　　人，则评税主任可评估该人在该年度及下一课税年度须就其缴付暂缴物业税的应评税值。
　　(4)如任何人有法律责任缴付暂缴物业税，则评税主任须评定或评估该人有法律责任缴付的暂缴物业税额，该项评定或评估须在第51(1)条规定该人须提交一份报税表的通知书内所限定的时间届满后尽快作出。
　　(5)即使第(4)款另有规定，如评税主任认为任何人即将离开香港，或认为由于其他理由而适宜作出该项评定或评估，则评税主任可评定或评估该人有法律责任缴付的暂缴物业税额。
　　(6)评税主任评定或评估任何人有法律责任缴付的暂缴物业税额后，局长须向该人发出通知书，并在该通知书内述明须缴付的暂缴物业税额及局长指定的缴税日期。
　　(7)凡在任何课税年度，已根据第(6)款发出须缴付暂缴物业税的通知书，而其后第5(1A)条所提及的免税额或该课税年度的暂缴物业税率有所修订，则该通知书内所述明的暂缴物业税额仍须缴付。
　　(8)为第XⅡ部的施行，暂缴物业税须被当作是根据本条例征收的税项，而根据第(6)款发出的通知书则须被当作是评税通知书。 (由2003年第24号第7条修订)
　　(由1983年第8号第18条增补)
　　第112章第63N条　暂缴物业税的缴税通知书
　　在任何课税年度内，缴付暂缴物业税的通知书可─
　　(a)分别向有法律责任缴付该暂缴物业税的人发出；或
　　(b)包括在物业税评税通知书内。
　　(由1983年第8号第18条增补)
　　第112章第63O条　暂缴物业税的缓缴
　　(1)凡任何人有法律责任就任何课税年度缴付暂缴物业税，该人可不迟于以下期限向局长提交书面通知─
　　(a)该暂缴物业税的缴税日期前28天；或
　　(b)根据第63M(6)条发出的缴付暂缴物业税的通知书日期后14天，两者以较迟的为准，并以第(2)款所指明的理由向局长申请将该税项全部或部分缓缴，直至该人须就该课税年度缴付物业税时为止，或如该项申请是以第(2)(d)款所列理由而提出者，则直至─
　　(i)根据第64(3)条对有关的反对作出决定或解决时为止；或
　　(ii)该人须就该课税年度缴付物业税时为止，两者以较早的为准。 (由1993年第52号第9条代替)
　　(2)第(1)款所提述的理由是─
　　(a)在该课税年度的应评税值，少于或相当可能少于该课税年度的上一年度的应评税值的90%，或少于或相当可能少于该人有法律责任就其缴付暂缴物业税的评估应评税值的90%;
　　(b)被评定暂缴物业税的人已停止是、或在该课税年度结束前将停止是土地或建筑物或土地连建筑物的拥有人，而该课税年度的有关应评税值，少于或相当可能少于该课税年度的上一年度的应评税值，或少于或相当可能少于该人有法律责任就其缴付暂缴物业税的评估款额；
　　(c)被评定暂缴物业税的人已根据第Ⅶ部选择就该课税年度以个人入息课税办法接受评税，而该个人入息课税办法相当可能减少其缴税的法律责任；或 (由1996年第19号第13条修订)
　　(d)被评定暂缴物业税的人已根据第64条就该课税年度的上一年度其物业税评税提出反对。(3)局长在接获根据第(1)款提出的申请后，须考虑该申请，并可准予将该暂缴物业税的全部或部分缓缴。
　　(4)局长须将其决定以书面通知根据第(1)款提出申请的人。
　　(由1983年第8号第18条增补)
　　第112章第63P条　暂缴物业税用以缴付物业税
　　如任何人已就任何课税年度缴付暂缴物业税，则局长须在不迟于其发出物业税评税通知书时，将该笔已缴付的暂缴物业税款首先用以支付─
　　(a)该人就该课税年度而须缴付的物业税；然后支付
　　(b)该人就该课税年度的下一课税年度而须缴付的暂缴物业税，并须将不曾如此运用的暂缴物业税余款退还给缴付该暂缴物业税的人。
　　(由1983年第8号第18条增补)
　　第112章第64条　反对
　　第XI部
　　反对及上诉
　　(由1969年第26号第33条修订)
　　(1)任何人如因根据本条例作出的评税而感到受屈，可以书面通知局长反对该项评税，但除非该通知书明确地述明反对该项评税的理由，以及是在有关的评税通知书发出日期后1个月内由局长接获，否则该通知书无效∶ (由1971年第2号第41条修订；由1993年第52号第10条修订；由2003年第24号第8条修订)
　　但─
　　(a)如局长信纳反对该项评税的人是因不在香港、疾病或其他合理因由而未能在上述期限内发出该反对通知书，则可视乎情况而将上述期限合理地延长； (由1986年第7号第12条修订)
　　(b)受到反对的评税如是在没有提交第51条所规定的报税表的情况下根据第59(3)条作出者，则除非反对该项评税的通知书是按照本款前述条文而有效，而第51条所规定的报税表亦已在本款规定的反对该项评税的期限内提交，或已在局长批准的提交该报税表的更长期限内提交，否则该通知书无效；
　　(c)该项评税如是就某人须缴付的税款作出重新评税，而重新评税的结果是加重或减轻了该人的税项法律责任者，则该名被重新评税的人除享有他在没有重新被评税的情况下可享有的反对权外，并无进一步的反对权，但如该项重新评税就某项细则而施加新的法律责任或就某项细则使现有的法律责任有所加重或减轻，则不在此限。 (由1971年第2号第41条代替)(1A)为第(1)款的施行，凡有任何应课税的人根据第59(2)(b)或60(1)条被评税，而评税的情况是假若该人并无其他根据本条例应课税的入息、物业或利润，该项评税便会根据第59(3)条作出者，则─
　　(a)第(1)款但书(b)的条文，适用于针对该项评税而提出的任何反对，但以该人没有遵守第51条的范围为限；及
　　(b)针对该项评税的反对通知书属于无效，除非及直至该人已遵守第51条为止。 (由1993年第52号第10条增补)(2)局长在接获根据第(1)款发出的有效反对通知书后，须考虑该通知书，并可在合理时间内确认、减少、增加或取消受到反对的评税额；局长为根据本款履行职能，可以书面通知规定该名发出反对通知书的人，就有关评税所针对的事宜提交局长认为需要的细则，及出示该人所管有或控制的与该等事宜有关的所有簿册或其他文件，局长亦可传召任何其认为能就有关评税提供证据的人到其席前，并可在该人宣誓或不宣誓后讯问该人凡局长建议根据本款在某人宣誓后讯问该人，则须事前发出书面通知，使发出反对通知书的人或其授权代表能有合理机会出席有关讯问。
　　(3)任何被评税的人如对就其作出的评税提出有效反对，而局长就该人可被评税的款额与该人达成协议，则该项评税须作必要的调整。
　　(4)任何被评税的人如对就其作出的评税提出有效反对，但局长没有就该人可被评税的款额与该人达成协议，则局长须在对该项反对作出决定后1个月内，以书面将其决定连同决定理由及所据事实的陈述，送交反对该项评税的人，而该人则可按第66条的规定就该项决定而向税务上诉委员会提出上诉。
　　(5)除本条例第80条另有规定外，为本条的施行，局长具有《调查委员会条例》(第86章)第4(1)(d)、(e)、(f)、及(g)条所授予的各项权力。 (由1969年第26号第34条修订)
　　(6)任何人(但并非该名发出反对通知书的人或其授权代表)因根据第(2)款到局长席前而需要招致的合理开支，局长可容许给付。
　　(7)任何人对根据第Ⅶ部就其入息总额作出的个人入息课税而提出的反对，不得─
　　(a)将根据本条例任何其他条文而提出反对的时间延长；
　　(b)使任何属无效的反对成为有效；或
　　(c)授权更改依据第42(1)条的条文已计入任何个人的入息总额的任何款额，而该款额曾是根据第Ⅱ、Ⅲ或Ⅳ部作出的评税所针对的款额或曾构成该项评税的一部分，且根据第70条该项评税巳成为最终及决定性的评税者∶ (由1989年第17号第17条修订)
　　但本段不得用作阻止一名个人根据以下理由提出反对∶在根据第42条计算其入息总额时所计入的一笔作为某合伙的部分应评税利润或亏损的款额，并未按照第22A条予以确定。 (由1975年第7号第41条代替)
　　(由1972年第40号第7条代替)(8)凡一名个人在第(7)(c)款的但书所描述的情况下提出反对，则该项反对须当作由所有合伙人就根据第22A条所确定的部分应评税利润或亏损提出，而根据本条就该确定的应评税利润或亏损作出的决定或协议，对所有合伙人均具约束力。 (由1975年第7号第41条增补)
　　(9)为第(1)款的施行，凡任何人根据第10(3)(a)条应征收薪俸税，则除本款另有规定外，该人的配偶所享有的反对权与该名被评税的人所享有者相同，但反对的范围仅限于该名配偶的应评税入息或应评税入息实额的厘定方式，或该名配偶根据第Ⅴ部有权享有的免税额，或假若该名配偶是根据第10(3)(a)条应征收薪俸税的人则能提出反对的其他事宜。 (由1989年第43号第24条增补)
　　(10)凡有第(9)款所适用的反对提出，则─
　　(a)局长根据第(2)款拥有的权力，须包括取消该项评税及对提出反对的人作出评税的权力；
　　(b)第(3)款并不适用，但─
　　(i)局长如与提出反对的配偶以及其配偶就他们两者之一可被评税的款额达成协议，则该项评税须作必要的调整；及
　　(ii)局长如没有达成第(i)节所提述的协议，则就第(4)款而言，该协议须当作不曾达成，而在该款中凡提述提出反对的人之处，须解释为提述根据(a)段提出反对的人及其配偶，使他们两者之一或两人均可向税务上诉委员会提出上诉。 (由1989年第43号第24条增补)
　　(由1965年第35号第29条代替)
　　第112章第65条　税务上诉委员会的组成
　　附注：
　　具追溯力的修订─见1999年第12号第3条
　　(1)为按以下订明的方式聆讯上诉，现设立一个税务上诉委员会小组，该小组由1名主席、10名副主席及不超过150名的其他成员组成，主席及副主席须为曾受法律训练及具有法律经验的人士，而所有成员均须由行政长官不时委任，任期为3年，但有资格可再获委任。 (由1956年第49号第48条修订；由1965年第35号第31条修订；由1969年第51号第2条修订；由1970年第65号第9条修订；由1977年第32号第3条修订；由1985年第11号第4条修订；由1989年第4号第3条修订；由1999年第12号第3条修订)
　　(2)税务上诉委员会(下称委员会)设有书记一名，由行政长官委任。 (由1999年第12号第3条修订)
　　(3)(由1956年第49号第48条废除)
　　(4)政务司司长须提名3名或多于3名的小组成员(其中一名须是主席或一名副主席)，而该等成员须在书记传召时出席委员会的聆讯上诉会议任何该等会议的法定人数均为3名成员，提交委员会处理的一切事宜，须以投票所得的多数票决定，而在投票票数相等时，主席或副主席有权作第二次投票或投决定票。 (由1956年第49号第48条修订；由1970年第65号第9条修订；由1997年第362号法律公告修订)
　　(5)在政务司司长提出要求时，委员会书记须传召所有在香港的小组成员举行委员会会议，该等会议的法定人数为5名成员。 (由1986年第7号第12条修订；由1997年第362号法律公告修订)
　　(6)委员会主席、副主席及其他成员以及委员会书记的薪酬(如有的话)，由行政长官厘定。 (由1956年第49号第48条代替。由1970年第65号第9条修订；由1999年第12号第3条修订)
　　(7)凡某人停止出任小组的主席、副主席或成员，而在停止出任之时，该人有份参与聆讯委员会所处理的一宗上诉，则该人可继续聆讯及裁定该宗上诉。 (由1993年第56号第26条增补)
　　第112章第66条　向税务上诉委员会上诉的权利
　　(1)任何人(下称上诉人)如已对任何评税作出有效的反对，但局长在考虑该项反对时没有与该人达成协议，则该人可─
　　(a)在局长的书面决定连同决定理由及事实陈述书根据第64(4)条送交其本人后1个月内；或
　　(b)在委员会根据第(1A)款容许的更长期限内，亲自或由其获授权代表向委员会发出上诉通知；该通知除非是以书面向委员会书记发出，并附有局长的决定书副本连同决定理由与事实陈述书副本及一份上诉理由陈述书，否则不获受理。 (由1971年第2号第42条代替)
　　(1A)如委员会信纳上诉人是由于疾病、不在香港或其他合理因由而未能按照第(1)(a)款规定发出上诉通知，可将根据第(1)款发出上诉通知的时间延长至委员会认为适当的期限。本款适用于就1971年4月1日或其后发出的评税通知书所关乎的评税而提出的上诉。 (由1971年第2号第42条增补。由1986年第7号第12条修订)
　　(2)上诉人须在向委员会发出上诉通知书的同时，将该通知书的副本及上诉理由陈述书的副本送达局长。
　　(3)除非获得委员会的同意并遵照委员会所决定的条款进行，否则上诉人不得在其上诉的聆讯中，倚赖其按照第(1)款发出的上诉理由陈述书所载理由以外的任何其他理由。
　　(由1965年第35号第32条代替)
　　第112章第67条　将根据第66条提出的上诉移交原讼法庭以代替税务上诉委员会进行聆讯及裁定
　　附注：
　　具追溯力的修订─见1998年第25号第2条
　　(1)凡已根据第66条向委员会发出上诉通知书，则上诉人或局长可按照本条发出书面通知，表示其本人意欲将有关上诉移交原讼法庭∶
　　但如上诉人及局长均发出该通知书，则由局长发出的通知书并无效力及须当作不曾发出。
　　(2)第(1)款所指的通知书，如由上诉人发出，须发给局长，如由局长发出，则须发给上诉人，通知书须─
　　(a)在委员会书记接获上诉通知书当日后的21天内发出；或
　　(b)在委员会应上诉人或局长的书面申请而在任何个别情况下准许的较长时间内发出，而发出该通知书的人须同时将该通知书的副本送交委员会。 (由1997年第63号第5条修订)
　　(3)获发给根据第(1)款发出的通知书的人，如同意该通知书，则须在─
　　(a)该通知书发出日期后21天内；或
　　(b)委员会应该人的书面申请而在任何个别情况下准许的较长时间内，将其同意以书面通知委员会，并须将该书面通知的副本送达发出该通知书的人；在委员会接获该书面通知后，委员会书记须将上诉通知书连同根据本条及第66(1)条送交委员会的与上诉有关的文件转交原讼法庭。　 (由1985年第262号法律公告修订；由1997年第63号第5条修订)
　　(4)就任何上诉而发出的上诉通知书如根据第(3)款转交原讼法庭，则该项上诉须由原讼法庭聆讯及裁定，一如该项上诉在各方面均为一项针对上诉通知书所关乎的裁定而向原讼法庭提出的上诉。
　　(5)根据本条聆讯一项上诉时，以下条文适用─
　　(a)原讼法庭须就编定的上诉聆讯日期给予上诉人及局长14整天的通知，并可将聆讯押后至其认为适当的任何其他日期；
　　(b)局长有权在聆讯该项上诉时出席及作出陈词；
　　(c)除非获得原讼法庭的许可并遵照原讼法庭就讼费或其他事项所命令的条款进行，否则上诉人不得在聆讯该项上诉时，倚赖其根据第66(1)条连同上诉通知书发出的上诉理由陈述书所载理由以外的任何其他理由；
　　(d)证明上诉所针对的评税额过多或不正确的举证责任，须由上诉人承担；
　　(e)原讼法庭可传召任何其认为能就该项上诉提供证据的人出席该项上诉的聆讯，并可将该人作为证人而经宣誓或不经宣誓进行讯问。(6)如有关一项上诉的上诉通知书已根据第(3)款转交原讼法庭，则该项上诉除非获得原讼法庭的许可并遵照原讼法庭就讼费或其他事项而命令的条款进行，否则不得撤回。
　　(7)在裁定一项根据本条作出的上诉时，原讼法庭可─
　　(a)确认、减少、增加或取消局长已厘定的评税额；
　　(b)作出局长在厘定上述评税额时有权作出的任何一项评税，或指示局长作出该项评税，如属后者，则局长须作出一项符合该项指示的评税；
　　(c)就讼费作出其认为适当的命令。
　　(由1979年第12号第3条增补。由1998年第25号第2条修订)
　　第112章第68条　向税务上诉委员会提出的上诉的聆讯及处理
　　(1) 除非─
　　(a) 委员会在第67条就移交上诉而容许的时间内接获与根据该条移交的上诉有关的同意通知书；或
　　(b) 委员会根据第(1B)(b)款批注就有关上诉达成的和解，否则根据第66条提出的每项上诉均须由委员会按照本条进行聆讯，而委员会书记须在接获上诉通知书后尽快编定聆讯该项上诉的时间及地点，并须给予上诉人及局长14整天的上诉聆讯通知∶ (由1997年第63号第6条修订)
　　但在上述情况下编定的上诉聆讯时间，不得早于以下时间─
　　(a) 如属上诉的任何一方均无根据第67(1)条发出通知书的上诉，则不得早于该条所容许的发出通知书的时间届满之时；或
　　(b) 如属由以下的人根据第67(1)条发出通知书的上诉─
　　(i) 上诉人；或
　　(ii) 局长，而非上诉人，
　　则不得早于该通知书发出日期后21天届满之时。 (由1979年第12号第4条代替)(1A) 在聆讯上诉前任何时间─
　　(a) 上诉人可藉致予委员会书记的书面通知，将上诉撤回；
　　(b) 上诉人与局长可就上诉人可被评税的款额达成和解。 (由1997年第63号第6条增补)(1B) 凡根据第(1A)(b)款就上诉达成和解─
　　(a) 和解条款须以委员会所指明的表格予以书面记录，并须由上诉人及局长签署；而
　　(b) 和解书须呈交委员会供委员会批注。 (由1997年第63号第6条增补)(1C) 在不抵触(1D)款的条文下，凡有和解书呈交委员会并经委员会批注，任何所需的评税调整即须作出，而为本条例的所有目的，就有关的应评税入息额或利润额或应评税净值额而言属最终及决定性的评税。 (由1997年第63号第6条增补)
　　(1D) 第(1A)、(1B)或(1C)款不阻止任何评税主任就任何课税年度而作出评税或补加评税，但该项评税或补加评税须不涉及将任何已由委员会根据第(1B)(b)款就该年批注的事宜再予讨论。 (由1997年第63号第6条增补)
　　(1E) 如委员会不批注根据第(1A)(b)款达成的和解，有关的上诉须由委员会聆讯。 (由1997年第63号第6条增补)
　　(2) 除第(2B)款另有规定外，上诉人须亲自或由一名获授权代表出席委员会聆讯该项上诉的会议。 (由1972年第40号第8条修订)
　　(2A) (由1997年第63号第6条废除)
　　(2B) 如上诉人在编定的上诉聆讯日期没有亲自或由其获授权代表出席委员会会议，则委员会─
　　(a) 如信纳上诉人没有出席是由于疾病或其他合理因由所致，可将聆讯延期或押后一段其认为适当的期限；
　　(b) 可根据第(2D)款对该项上诉进行聆讯；或
　　(c) 可驳回该项上诉。 (由1972年第40号第8条增补)(2C) 如委员会已根据第(2B)(c)款驳回一项上诉，上诉人可在驳回命令作出后30天内藉致予委员会书记的书面通知，向委员会申请覆核其命令；委员会如信纳上诉人没有出席委员会聆讯该项上诉的会议是由于疾病或任何其他合理因由所致，则可撤销该项驳回命令及对该项上诉进行聆讯。 (由1972年第40号第8条增补。由1998年第315号法律公告修订)
　　(2D) 委员会如信纳任何上诉人在编定的上诉聆讯日期将会在或正在香港境外，及相当可能不会在该日以后委员会认为合理的一段期间内在香港，则在该上诉人藉致委员会书记的书面通知作出申请而由该书记在编定的上诉聆讯日期最少7天前接获该通知时，委员会可在该上诉人或其获授权代表缺席的情况下聆讯该项上诉。 (由1972年第40号第8条增补。由1986年第7号第12条修订)
　　(2E) 委员会如根据第(2D)款在某上诉人或其授权代表缺席的情况下聆讯上诉，可考虑该上诉人向委员会所呈交的书面陈词。 (由1972年第40号第8条增补。由1975年第7号第42条修订)
　　(3) 作出受到反对的评税的评税主任或获局长授权的其他人，须出席委员会会议，以支持该项评税。
　　(4) 证明上诉所针对的评税额过多或不正确的举证责任，须由上诉人承担。　(由1965年第35号第34条代替)
　　(5) 所有上诉均须闭门聆讯，但任何上诉均可在律政司司长批准的刊物上以不披露上诉人身分的方式予以报导。 (由1971年第2号第43条代替。由1997年第362号法律公告修订)
　　(6) 委员会具有权力传召任何其认为能就上诉提供证据的人出席聆讯，并可将该人作为证人而经宣誓或不经宣誓进行讯问；任何在上述情况下出席的人因出席而需要招致的合理开支，委员会可容许给付。
　　(7) 除第66(3)条的条文另有规定外，委员会在聆讯上诉时，可接纳或不接纳提出的任何口头或书面证据，《证据条例》(第8章)中与证据的可接纳性有关的规定并不适用。
　　(8) (a) 委员会在聆讯上诉后，须确认、减少、增加或取消上诉所针对的评税额，亦可将该个案连同委员会对该个案的意见发回局长处理。
　　(b) 任何个案如被委员会如此发回，则局长须对有关的评税额作出更改，而更改须符合委员会的意见所要求，以及按照委员会为使其意见生效而在局长随时请求下就所需更改而作出的指示(如有的话)。　 (由1965年第35号第34条代替)(9) 凡委员会根据第(8)款不减少或不取消该评税额，则可命令上诉人缴付一笔不超过附表5第I部指明的款额的款项，作为委员会的讼费，该笔款项须加在征收的税款内一并追讨。 (由1985年第11号第5条修订；由1993年第56号第27条修订；由2004年第12号第14条修订)
　　(9A) 财经事务及库务局局长可藉命令修订附表5第I部指明的款额。 (由2004年第12号第14条增补)
　　(10) 除本条例第80条另有规定外，委员会为本条的施行，具有《调查委员会条例》(第86章)第4(1)(d)、(e)、(f)及(g)条所授予的各项权力。 (由1965年第35号第34条增补。由1969年第26号第35条修订)
　　第112章第69条　向原讼法庭提出的上诉
　　(1) 委员会的决定即为最终决定∶
　　但上诉人或局长可提出申请，要求委员会就某法律问题呈述案件，以取得原讼法庭的意见。该项申请除非是以书面作出，并在委员会作出决定的日期后1个月内连同一笔相等于附表5第II部指明的款额的费用送交委员会书记，否则不获受理。委员会的决定如须以书面通知局长或上诉人者，则为确定局长或上诉人可要求委员会呈述某案件的期限，须以通知局长或上诉人该项决定的通讯日期作为该项决定的日期。 (由1956年第49号第50条修订；由1985年第11号第6条修订；由1989年第4号第4条修订；由1993年第56号第28条修订；由2004年第12号第15条修订)
　　(1A) 财经事务及库务局局长可藉命令修订附表5第II部指明的款额。 (由2004年第12号第15条增补)
　　(2) 呈述的案件须列出事实及委员会的决定，而要求呈述案件的一方，须在接获该经呈述及签署的案件后14天内，将该案件转交原讼法庭。
　　(3) 在将呈述的案件转交原讼法庭之时或之前，要求呈述案件的一方，须向另一方发出书面通知，表示委员会在其提出申请后已呈述案件，并须将已呈述的案件的副本提供给另一方。
　　(4) 原讼法庭法官可安排将任何已呈述的案件退回以作修订，而该案件须随即作出修订。
　　(5) 原讼法庭法官须对由呈述的案件所引起的法律问题进行聆讯及裁定，并可按照法庭对该问题的决定而确认、减少、增加或取消委员会已厘定的评税额，或可将案件连同法庭对该案件的意见发回委员会。任何案件如被法庭如此发回，则委员会须按法庭意见所要求对有关的评税额作出更改。
　　(6) 在根据本条而在原讼法庭进行的法律程序中，法庭可就原讼法庭的讼费及就根据第(1)款缴付的款项而发出其认为适当的命令。
　　(7) 根据本条对原讼法庭所作决定提出的上诉，须受《高等法院条例》(第4章)、《高等法院规则》(第4章，附属法例)及规管向终审法院提出上诉的命令及规则的各项条文规管。 (由1975年第92号第58条修订；由1995年第79号第50条修订)
　　(8) (由2004年第12号第15条废除)
　　(由1975年第92号第59条修订；由1998年第25号第2条修订)
　　第112章第69A条　针对税务上诉委员会的决定而直接向上诉法庭提出上诉的权利
　　附注：
　　具追溯力的修订─见1998年第25号第2条
　　(1)即使第69条另有规定，上诉人或局长在提出申请并获上诉法庭许可后，可针对委员会的决定而直接向上诉法庭提出上诉。
　　(2)根据本条提出的上诉可以下列理由获得许可∶上诉法庭认为由于所争议税项款额的缘故、有关事宜有普遍重要性或对公众有重要性或特别复杂，或任何其他理由，上诉宜由上诉法庭而非由原讼法庭聆讯或裁定。
　　(3)第69条适用于根据本条提出的上诉，一如第69条适用于根据该条提出的上诉，但该条中凡提述原讼法庭或原讼法庭法官之处，须代以上诉法庭。
　　(由1979年第12号第5条增补。由1998年第25号第2条修订)
　　第112章第70条　评税或修订评税须为最终评税或最终修订评税
　　凡在本部所限定的时间内，并无任何有效的反对或上诉就某项评税所评定的应评税入息额或利润额或应评税净值额提出，或针对某项评税的上诉已根据第68(1A)(a)条撤回或根据该条第(2B)款驳回，或已根据第64(3)条就应评税入息额或利润额或应评税净值额取得协议，或上述应评税入息额或利润额或应评税净值额在受到反对或上诉后已予裁定，则为本条例的所有目的，就上述应评税入息额或利润额或应评税净值额而作出或议定或在受到反对或上诉后裁定(视属何情况而定)的评税，须是最终及决定性的评税∶ (由1956年第49号第51条修订；由1965年第35号第35条修订；由1972年第40号第9条修订；由1979年第7号第4条修订；由2004年第12号第16条修订)
　　但本部不得阻止任何评税主任就任何课税年度而作出评税或补加评税，但该项评税或补加评税须不涉及将任何已就该课税年度而在受到反对或上诉后裁定的事宜再予讨论。 (由1965年第35号第35条修订)
　　第112章第70A条　评税主任更正错误的权力
　　(1)即使第70条另有规定，如有任何申请在任何课税年度结束后6年内或在有关评税通知书送达日期后6个月内(两者以较迟的为准)提出，且有证明成立令评税主任信纳由于就某一课税年度所征收的税款而呈交的报税表或陈述书有错误或遗漏，或由于所评定的应评税净值额。(即第5(1A)条所指者)、应评税入息额或利润额或所征收的税额在计算上有算术错误或遗漏，以致就该课税年度征收的税额过多，则评税主任须更正该项评税∶ (由1993年第56号第29条修订)
　　但凡就任何评税而呈交的报税表或陈述书，事实上是根据计算税项法律责任所应采用的基准或是按照该报税表或陈述书拟备时通行的惯例而拟备的，则不得就该报税表或陈述书内有关计算税项法律责任所应采用的基准有错误或遗漏，而根据本条对该项评税作出更正。
　　(2)凡评税主任拒绝按照在本条下提出的申请而对任何评税作出更正，则须将其拒绝一事以书面通知提出该项申请的人，而该人随即根据本部享有相同的反对权及上诉权，犹如该拒绝通知书是评税通知书一样。 (由1965年第35号第36条增补)
　　(由1964年第28号第11条代替)
　　第112章第70AA条　因《2004年税务(修订)条例》第4或8条的生效而更改评税
　　(1) 即使本条例任何其他条文另有规定，如有人就在《2004年税务(修订)条例》(2004年第12号)第4或8条生效日期之前届满的某一课税年度(“有关年度”)提出申请，而该申请是在该生效日期后12个月内或在有关年度完结之后的6年内(两者以较迟者为准)提出的，且有证明成立令评税主任信纳纯粹由于该条生效以致就有关年度征收的税额过多，则评税主任须更改有关年度的评税。
　　(2) 凡评税主任拒绝按照本条所指的申请更改任何评税，他须向提出该项申请的人发出关于该项拒绝的书面通知，而该人随即享有犹如该拒绝通知书是评税通知书一样的在本部下的相同的反对权及上诉权。
　　(由2004年第12号第17条增补)
　　第112章第70B条　丈夫与妻子
　　凡丈夫与妻子在根据第41(1A)条选择以个人入息课税办法接受评税后，该对配偶其中一方根据本部而就该项选择所引致的评税提出反对、上诉或申请，则─
　　(a)另一方须当作加入反对、上诉或申请；
　　(b)第70条不得阻止就配偶的任何一方作出重新评税；及
　　(c)可将修订评税发给配偶双方。
　　(由1983年第71号第34条增补。由1989年第43号第25条修订)
　　第112章第71条　有关缴付税款的条文
　　第XII部
　　税款的缴付及追讨
　　(1)根据本条例条文而征收的税款，须按评税通知书内所指示的方式在该通知书内所指明的日期或之前缴付。若非如此缴付税款，须被当作为拖欠税款，而须缴付该笔税款的人，须为本条例的施行而被当作为拖欠税款人，如任何税款是须由多于一人或须由任何合伙缴付的，则该等人中的每一人或该合伙中的每名合伙人，须为本条例的施行而被当作为拖欠税款人。 (由1956年第49号第53条代替)
　　(2)即使作出反对通知或上诉通知，仍须缴税，除非局长命令在等候该项反对或上诉的结果时可缓缴该笔税款或其部分∶ (由1985年第7号第2条修订)
　　但局长如发出上述命令，则可附加条件，即命令提出该项反对或上诉的人或由他人代为提出该项反对或上诉的人，为获准缓缴的税款或其部分而提供以下缴款保证─
　　(a)购买根据《储税券条例》(第289章)发出的储税券；或
　　(b)提供银行承诺，两者按局长所规定者而定。 (由1985年第7号第2条增补)
　　(3)如局长认为，根据第(2)款获缓缴的税款或其部分相当可能无法追讨回，或认为该名提出反对或上诉的人不合理地拖延对他所提出的反对或上诉的处理，则局长可取消根据该款发出的任何命令，并可按情况需要而发出新命令。 (由1956年第49号第53条修订；由1965年第35号第37条修订)
　　(4)根据第XI部对任何反对或上诉作出最终裁定后，或在局长发出任何命令后，根据第(2)款缓缴的税款若因而须予缴付，或所征收的税款因而有所增加，则局长须向该名提出反对或上诉的人发出书面通知，规定该人在某日期或之前缴付有关的税款或税款余数。若非如此缴付税款，须被当作为拖欠税款。 (由1950年第30号附表修订；由1956年第49号第53条修订；由1965年第35号第37条修订)
　　(5)在有任何拖欠税款的情况下，局长可酌情发出命令，将一笔或多笔总数不超过拖欠税款总额5%的款项，加在拖欠税款上一并追讨。
　　(5A) 在任何税款被当作为拖欠税款的日期(不论该日期是在1984年8月1日之前或之后)起计的6个月届满时，如以下两款项的总和中有任何款额尚未缴付─
　　(a)被当作为拖欠的该笔税款；及
　　(b)根据第(5)款加在该笔拖欠税款上的款项，则局长可发出命令，将一笔或多笔总数不超过上述未缴付款项总额10%的款项，加在该笔未缴付款项上一并追讨。 (由1984年第52号第2条代替)
　　(5B) (由1996年第19号第14条废除)
　　(6)即使本条前文另有规定，局长可同意接受以分期付款方式缴税。(由1956年第49号第53条修订)
　　(7)如局长根据第(2)款的但书行使其权力，而任何人被要求根据该但书(a)段购买储税券，则─
　　(a)款额相等于缓缴的税额或其部分的储税券，须在局长发出命令日期起计14天内购买，或在评税通知书所指明的缴税日期或之前购买，两者以较迟的为准，如不遵照办理，则第(2)款的规定须犹如没有局长的命令一样而适用；
　　(b)局长在发出按上述规定而购买的储税券时，须在该储税券上注明足以辨别与该储税券有关的反对或上诉的细则；
　　(c)在有关的反对或上诉被撤回或获最终裁定时，局长须接受按上述规定而购买的储税券或其部分，作为缴付获缓缴的税款中，成为须缴付或因该裁定而成为须缴付的税款，而如此被接受的任何储税券或其部分，均不获支付利息；
　　(d)在有关的反对或上诉获最终裁定，且获缓缴而成为须缴付的税款或因该裁定而成为须缴付的税款全部按(c)段所指明的方式缴付后，如有任何按上述规定而购买的储税券或其部分并没有被局长根据(c)段接受为缴付税款之用，则其持有人可将该储税券或其部分交还局长，而且─
　　(i)自该储税券购买日期起计36个月或不足36个月，则该人可选择要求局长─
　　(A)就该储税券或其部分所代表的本金值连同自该储税券发出日期起至有关的反对或上诉获最终裁定的日期止的利息(按照有关规则计算)，在根据《储税券条例》(第289章)以该持有人名义开立的帐户中作出记项；或 (由1999年第24号第10条代替)
　　(B)付还该储税券或其部分所代表的本金值连同自该储税券发出的日期起至有关的反对或上诉获最终裁定的日期止的利息(按照有关规则计算)；或 (由1999年第24号第10条修订)(ii)如自该储税券购买日期起计，已超出36个月，则局长须向持有人付还该储税券或其部分所代表的本金值连同自该储税券发出的日期起至有关的反对或上诉获最终裁定的日期止的利息(按照有关规则计算)；及 (由1999年第24号第10条修订)(e)按上述规定而购买的储税券，除作上述各段所指明用途时属有效外，作其他用途，均属无效。 (由1985年第7号第2条增补)(8)即使根据《储税券条例》(第289章)订立的与该等储税券有关的规则有相反的规定，第(7)款条文仍然适用，而该款中提述与该等储税券有关的规则之处，即提述如此订立的规则。 (由1985年第7号第2条增补)
　　(9)凡局长根据第(2)款的但书行使其权力，而任何人被要求根据该但书(b)段提交银行承诺，则该承诺─
　　(a)须采用局长可接受的格式；
　　(b)须在局长发出命令的日期起计14天内，或在评税通知书所指明的缴税日期或之前提交局长，两者以较迟的为准；
　　(c)须由《银行业条例》(第155章)所界定的银行发出；
　　(d)如无局长同意，不得撤销；
　　(e)须表明承诺缴付─
　　(i)相等于获缓缴的税款或其部分的款项；及
　　(ii)该款项的利息，自评税通知书所指明的缴税日期起计至有关的反对或上诉被撤回或获最终裁定的日期为止，按第(11)款所指明的利率而计算；及(f)须订定在局长以书面通知银行表示有关的反对或上诉已被撤回或已获最终裁定、而局长所述明的该笔款项连同利息现到期缴付时，即向局长付款，而如该人不按此方式提交上述规定的承诺，则第(2)款的规定须犹如没有局长的命令一样而适用。 (由1985年第7号第2条增补)
　　(10)如局长根据第(2)款发出命令，但并无根据该款的但书行使其权力，则须按获缓缴的税款中，在有关的反对或上诉被撤回或获最终裁定时成为须缴付的税款或其部分、或因该裁定而成为须缴付的税款或其部分而缴付利息，利息自评税通知书所指明的缴税日期或在命令发出日期(两者以较迟的为准)起计至有关的反对或上诉被撤回或获最终裁定的日期为止，按第(11)款所指明的利率而计算。 (由1985年第7号第2条增补)
　　(11)为第(9)(e)(ii)及(10)款的施行而指明的利率，须是终审法院首席法官根据《区域法院条例》(第336章)第50条而厘定并藉宪报公布的利率。 (由1985年第7号第2条增补。由1998年第25号第2条修订)
　　第112章第72条　税款包括罚款等
　　在本部以下各条中，“税款”(tax) 包括由于拖欠税款而根据第71(5)或(5A)条加收的任何款项，连同所招致的各类罚款、惩罚、费用或讼费，以及根据第71(9)(e)(ii)或(10)条而须缴付的任何利息。
　　(由1974年第23号第5条修订；由1985年第7号第3条修订)
　　第112章第73条　(废除)
　　(由1956年第49号第54条废除)
　　第112章第74条　(废除)
　　(由1956年第49号第54条废除)
　　第112章第75条　可作为民事债项而经由区域法院追讨的税款
　　附注：
　　具追溯力的修订─见1998年第25号第2条
　　(1)根据本条例而到期须缴付的税款，可作为欠政府的民事债项予以追讨。　 (由1996年第19号第15条修订)
　　(2)凡任何人拖欠缴付税款，则即使税款超出《区域法院条例》(第336章)第33条所提及的款额，局长仍可在区域法院提起诉讼予以追讨。 (由1966年第35号附表修订；由1973年第68号第5条修订；由1981年第79号第3条修订)
　　(3)在根据本条追讨税款的法律程序中，凡出示一份由局长签署的证明书，述明拖欠税款人的姓名、其最后为人所知的通讯地址及到期应缴的税款细则，即为该人应缴款额的足够证据，并给予区域法院足够权能，藉以就上述款额作出判决。
　　(4)在根据本条追讨税款的法律程序中，法院不得受理税额过多、不正确、受到反对所规限或在上诉中的申辩，但本款不得被解释为减损第51(4B)(a)条的但书所授予在追讨该条所指明的罚款而进行的法律程序中法院可作出款额较低罚款判决的权力。 (由1965年第35号第38条修订)
　　(5)根据本条在区域法院进行的法律程序中，局长可亲自出庭，或由《律政人员条例》(第87章)所指的律政人员，或由获局长以书面授权的任何其他人代表出庭。
　　(由1956年第49号第55条代替。由1998年第25号第2条修订)
　　第112章第75A条　(废除)
　　(由1989年第43号第26条废除)
　　第112章第76条　向纳税人的债务人追讨税款
　　(1)凡任何人拖欠其应缴付的税款，或任何被征税的人并无缴清向其征收的所有税款而已离开香港，或局长认为该人相当可能并无缴清向其征收的所有税款而离开香港，且局长觉得颇有可能有任何其他人(在本款中以下称“第三者”)─ (由1986年第7号第12条修订)
　　(a)欠该人(在本款中以下称“该纳税人”)金钱，或行将支付金钱给他；或
　　(b)为该纳税人持有金钱，或因该纳税人而持有金钱；或
　　(c)因他人而持有金钱以支付给该纳税人；或
　　(d)获他人授权以支付金钱给该纳税人，则局长可以书面通知该第三者(该通知书文本一份须以邮递方式送交该纳税人)，规定该第三者将不超出有关的拖欠税额或征收税额(视属何情况而定)的款项，缴付给该通知书内所指名的人员。对于该第三者在接获该通知书之日在其手上的金钱、他到期应缴的金钱或行将由他支付的金钱，或该第三者在其后30天内任何时间到达其手上的金钱、成为由他到期应缴的金钱或行将由他支付的金钱，该通知书一概适用。 (由1969年第26号第36条代替)
　　(2)凡任何人依据本条作出付款，须被当作是在该名须缴税的人或被征税的人以及所有其他有关人士的授权下行事，而即使任何成文法、合约或协议中另有规定，该人可在一切民事或刑事法律程序中藉本款就此付款而获得弥偿。
　　(3)任何人接获根据第(1)款向其发出的通知书，而不能遵照办理，则须在接获该通知书之日起30天届满时起计的14天内，将事实情形以书面通知局长。
　　(4)任何人接获根据第(1)款向其发出的通知书，能够遵照办理而没有在第(1)款所提述的期间届满后14天内照办，则须个人负上他被规定缴付的全部税款的法律责任，并可被追讨税款，而追讨方法是依循本条例所订定向拖欠缴税的人追讨税款的一切方法。
　　(由1956年第49号第56条代替)
　　第112章第77条　向正在离开香港的人追讨税款
　　附注：
　　具追溯力的适应化修订─见1998年第25号第2条
　　(1)如局长或局长为以下目的而以书面授权的职级不低于总评税主任的税务局人员(“获授权人员”)，藉经宣誓而作的陈述而令区域法院法官信纳─
　　(a)某人没有缴清其获评定的所有税款；及
　　(b)有合理理由相信该人意图离开或已离开香港往其他地方居住，而区域法院法官信纳，除非该人首先缴付税款或提交令局长满意的缴税保证，否则确保该人不离开香港或在其返回香港后不再离开对公众利益有利，则须向入境事务处处长及警务处处长发出指示(“阻止离境指示”)，指示他们阻止该人在没有缴付该税款或提交该保证的情况下离开香港。 (由1997年第362号法律公告修订)
　　(2)区域法院法官根据第(1)款作出阻止离境指示后，须在切实可行范围内尽快安排将该指示一份送交该指示所针对的人(如能找到该人的话)，但不论该份指示是否送达，该指示一经发出，立即生效，并一直有效，直至─
　　(a)该税款已缴付；
　　(b)已提交令局长满意的缴税保证；或
　　(c)该阻止离境指示已由原讼法庭根据第(9)款撤销。(3)凡─
　　(a)任何入境事务主任或入境事务助理员(《入境条例》(第115章)第2(1)条所指者)；或 (由1997年第80号第103条修订)
　　(b)任何警务人员，有合理理由相信─
　　(i)根据第(1)款作出的阻止离境指示所针对的人即将离开香港；及
　　(ii)局长并无授权该人离开香港，而原讼法庭亦无中止或以其他方式更改该阻止离境指示以准许该人离开香港，则该入境事务主任或入境事务助理员或警务人员可采取为阻止该人离开香港而需要的措施，包括使用武力。
　　(4)凡─
　　(a)已将一份阻止离境指示送达该指示所针对的人，或该人已获第(3)(a)或(b)款所提述的人口头告知该指示的存在；及
　　(b)局长并无授权该人离开香港，而原讼法庭亦无中止或以其他方式更改该阻止离境指示以准许该人离开香港，则该人离开香港或企图离开香港，即属犯罪，而任何入境事务主任、入境事务助理员或警务人员均可无须手令而将该人逮捕。
　　(5)任何人犯第(4)款所订罪行，可处第4级罚款及监禁6个月。 (由1995年第338号法律公告修订)
　　(6)凡有任何根据本条作出的阻止离境指示正在生效，而局长认为适当，则可在该指示所针对的人以书面提出申请时，或在没有该等申请的情况下由局长自行提出，以书面授权该人离开香港一次或多于一次，按该授权书上所指明者而定。
　　(7)凡─
　　(a)已缴付所拖欠税款或已提交令局长满意的缴税保证；
　　(b)已根据本条将阻止离境指示撤销或暂时中止；或
　　(c)局长授权某人离开香港一次或多于一次，则局长须在切实可行范围内尽快通知─
　　(i)入境事务处处长；及 (由1997年第362号法律公告修订)
　　(ii)警务处处长，表示该人已获准离开香港。
　　(8)任何阻止离境指示所针对的人如根据第(6)款提出申请，而局长认为授权该人离开香港并不适当，则局长须在切实可行范围内尽快向该人送达一份通知书(“决定通知书”)。
　　(9)任何人如因根据第(1)款发出的阻止离境指示或根据第(8)款发出的决定通知书(视属何情况而定)而感到受屈，则该人可向原讼法庭提出上诉，而原讼法庭可─
　　(a)作出命令，将该阻止离境指示撤销，并附加该法庭认为需要的条件，包括按该法庭所指明者而向局长提供保证；
　　(b)作出命令，暂时中止或以其他方式更改该阻止离境指示，而该法庭可对该项中止或更改附加其认为需要的条件；或
　　(c)驳回该上诉。(10)送达─
　　(a)第(2)款所指的阻止离境指示，须以面交送达方式送达该指示所针对的人；
　　(b)第(8)款所指的决定通知书，可以面交送达方式送达该指示所针对的人，或以邮递方式以该人为收件人寄往该人最后为人所知的居住地方、营业地点或受雇工作地点。(11)任何指示如是由区域法院法官根据已被《1993年税务(修订)(第3号)条例》(Inland Revenue (Amendment) (No.2) Ordinance 1993)(1993年第56号)废除的第77条发出，须被当作是根据本条发出的阻止离境指示，而本条的条文须据此适用。
　　(12)在本条中，“原讼法庭”(Court of First Instance) 的涵义，与《高等法院条例》(第4章)第2条中该词的涵义相同，并包括该条例所界定的司法常务官及聆案官。
　　(13)在根据本条进行的法律程序中，出示经局长或获授权人员签署的证明书，而证明书上述明第(1)款所提述的人的姓名及其最后为人所知的邮递地址及其被评定而未缴的税款细则，即属该款额的足够证据，而法院不得受理税额过多、不正确、受到反对所规限或在上诉中的申辩。
　　(14)局长或获授权人员可单方面向区域法院申请阻止离境指示。
　　(15)根据本条在区域法院进行的法律程序中，局长或获授权人员(视属何情况而定)可亲自出庭，或由《律政人员条例》(第87章)所指的律政人员，或由获局长以书面授权的任何其他人代表出庭。
　　(由1993年第56号第30条代替。由1998年第25号第2条修订)
　　第112章第77A条　拒绝为拖欠税款的船舶及飞机清关
　　(1)除本条例所订定的任何其他收取或追讨税款的权力外，凡任何人已就其从船舶拥有人或承租人业务、飞机拥有人或承租人业务所得的利润而被征税，而该等税款有所拖欠，则不论该人是被直接评税或是以他人名义被评税，局长在政务司司长事先批准下，可向海事处处长、民航处处长或其他负责清关的主管当局发出一份载有该人姓名及拖欠税款细则的证明书。
　　(2)海事处处长、民航处处长或其他主管当局在接获该证明书时，即获授权并受本款规定须拒绝为该人所完全或部分拥有或承租的任何船舶或飞机从香港以内的任何海港、机坪或飞机场或地方清关，直至上述税款已缴清，或直至令局长满意的缴税保证已提交为止。 (由1986年第7号第12条修订)
　　(3)任何人不得就根据本条拒绝清关之事而向政府、政务司司长、局长、海事处处长、民航处处长、或其他主管当局提起或继续民事或刑事法律程序，而任何船舶或飞机根据本条被扣留，并不影响其拥有人、承租人或代理人在该扣留期间对港口、飞机场或其他的应缴税项或费用所须承担的法律责任。 (由1996年第19号第15条修订)
　　(由1956年第49号第58条增补。由1997年第362号法律公告修订)
　　第112章第78条　(废除)
　　(由1956年第49号第59条废除)
　　第112章第79条　退还多缴的税款
　　第XIII部
　　退还税款
　　(1)在任何课税年度结束后6年内，或在有关的评税通知书送达日期后6个月内(两者以较迟的为准)，如以书面妥为作出申索，证明而令局长信纳，任何人所缴付的税款超出其就该课税年度应被征收的适当税额，则该人有权获退还多缴的款额∶ (由1956年第49号第60条修订)
　　但本条并不使任何其他条文就反对、上诉或退还税款而指明的时限得以延长或缩短，亦不使任何属无效的反对或上诉成为有效，且亦不授权任何人对已成为最终及决定性的评税或其他事宜作出修改。 (由1965年第35号第39条修订)
　　(2)任何遗嘱执行人、受托人或接管人有权利根据第(1)款提出申索，其权利与其所代表的人若非因死亡、无行为能力、破产或清盘则原可提出申索的权利相同，该遗嘱执行人、受托人或接管人并有权为其所代表的人的利益或该人的遗产的利益而获退还第(1)款所指的多缴款额。 (由1956年第49号第60条代替)
　　(3)凡任何非居住于香港的人士根据第20A或20B条而以另一人的名义被评税，而如此被评定的税款已由该另一人缴付，则该另一人或该名非居住于香港的人士(但不得两者)可根据第(1)款申索退还多缴的税款如税款是退还给该另一人，则该另一人的收据即为已予如此退还的多缴税款的有效解除。 (由1989年第4号第5条代替)
　　第112章第80条　不提交报税表、报税表申报不确等的罚则
　　第XⅣ部
　　罚则及罪行
　　(1)任何人无合理辩解而─
　　(a)不遵照根据第51(3)、51A(1)、52(1)或(2)或64(2)条发给他的通知书内的规定办理；或
　　(b)不遵照根据第64(2)或68(6)条发出的传票出席，或虽出席但没有回答被提问的问题，而该等问题根据第64(2)或68(6)条(视属何情况而定)是可以向其提问的；或
　　(c)不遵照第5(2)(c)、51(6)、(7)或(8)、51D(1)、52(4)、(5)、(6)或(7)或76(3)条的规定办理， (由1995年第48号第11条修订)即属犯罪∶可处第3级罚款，而法庭可命令该名被定罪的人在该命令所指明的时间内作出其不曾遵办的作为。 (由1965年第35号第40条代替。由1969年第26号第37条修订；由1971年第2号第46条修订；由1975年第43号第6条修订；由1983年第8号第19条修订；由1984年第411号法律公告修订；由1989年第17号第18条修订；由1993年第56号第31条修订；由1995年第338号法律公告修订)
　　(1A)任何人无合理辩解而不遵照第51C条的规定办理，即属犯罪∶可处第6级罚款，而法庭可命令该名被定罪的人在该命令所指明的时间内作出其不曾遵办的作为。 (由1995年第48号第11条增补)
　　(1AA)在不损害就第52(4)、(5)、(6)或(7)条而在第(1)款中使用的“合理辩解”一词的概括性的原则下，凡任何人不遵照该条的规定办理，则就凭借第9A条的实施以致该人被视为某名个人的雇主的情况而言，如该人显示─
　　(a)他没有遵照该等规定办理是因为他倚赖─
　　(i)该名个人作出的陈述书；而
　　(ii)该陈述书是以根据第(1AC)款指明的表格作出的；及(b)他倚赖该陈述书实属合理，即在根据本条就他没有遵照该等规定办理而对他提起的任何法律程序中构成免责辩护。 (由1995年第54号第3条增补)
　　(1AB)如任何人明知或罔顾实情地作出第(1AA)(a)款所提述的种类的陈述，而该项陈述在要项上是虚假或有误导性的，该人即属犯罪∶可处第3级罚款。 (由1995年第54号第3条增补)
　　(1AC)局长可藉宪报公告，为施行第(1AA)(a)款而指明表格。 (由1995年第54号第3条增补)
　　(1AD)为免生疑问，现宣布根据第(1AC)款指明的表格并非附属法例。 (由1995年第54号第3条增补)
　　(2)任何人无合理辩解而─
　　(a)漏报或少报本条例规定其须代其本人或代任何其他人或代任何合伙申报的资料，以致其提交的报税表申报不确； (由2003年第5号第11条修订)
　　(b)在根据本条例申索任何扣除或免税额的有关方面，作出不正确的陈述；
　　(c)在影响其本人的缴税法律责任或任何其他人或任何合伙的法律责任的事情或事物方面，提供不正确的资料；
　　(d)不遵照根据第51(1)或(2A)条发给他的通知书内的规定办理；或
　　(e)不遵照第51(2)条办理，即属犯罪∶可处第3级罚款，以及相等于以下少征收的税款三倍的罚款，少征收的税款指因报税表的申报不确、不正确的陈述或资料而少征收的税款，或假若该报税表、陈述或资料被接受为正确则会少征收的税款，或因该人不遵照根据第51(1)或(2A)条发出的通知书内的规定办理或不遵照第51(2)条而被少征收的税款，或假若该等不曾遵办事项没有被发现则会少征收的税款。 (由1975年第43号第6条代替　由1984年第411号法律公告修订；由1989年第43号第27条修订；由1995年第338号法律公告修订；由2003年第5号第11条修订)
　　(2A)如属第(2)(d)款所订的罪行，则法庭可命令该名被定罪的人在该命令所指明的时间内，遵照根据第51(1)或(2A)条发出的通知书内的规定办理。 (由1975年第43号第6条增补。由1989年第43号第27条修订)
　　(2B)任何人不遵照法庭根据第(1)或(2A)款或第51(4B)(b)条发出的命令办理，即属犯罪∶可处第4级罚款。 (由1975年第43号第6条增补。由1995年第338号法律公告修订)
　　(2C)任何人不遵照法庭根据第(1A)款发出的法庭命令办理，即属犯罪∶可处第6级罚款。 (由1995年第48号第11条增补)
　　(3)除非与上述罪行有关的申诉是在该罪行所关乎的课税年度内提出或在犯该罪行的课税年度内提出，或是在上述课税年度届满后6年内提出，否则不得根据本条对任何人处以惩罚。 (由1956年第49号第61条修订)
　　(4)任何人协助、教唆或煽惑他人犯本条所订的罪行，须被当作已犯相同的罪行，并可处以相同的惩罚。 (由1956年第49号第61条增补)
　　(5)局长可就本条所订的任何罪行而准以罚款代替起诉，及可在根据本条提起的法律程序作出判决前搁置该法律程序或以罚款了结。 (由1956年第49号第61条修订)
　　第112章第80A条　(废除)
　　(由1989年第17号第19条废除)
　　第112章第81条　违反保密规定及其他规定即属犯罪
　　任何人─
　　(a)没有作出第4(2)条所规定的保密誓言而根据本条例行事；或
　　(b)违反第4(1)条条文而行事，或违反根据第4(2)条作出的誓言而行事；或
　　(c)协助、教唆或煽惑他人违反第4条条文而行事， (由1956年第49号第62条修订)即属犯罪∶可处第5级罚款。 (由1975年第43号第7条修订；由1995年338号法律公告修订)
　　第112章第82条　与欺诈等有关的罚则
　　(1)任何人蓄意意图逃税或蓄意意图协助他人逃税而─
　　(a)在根据本条例须提交的报税表中漏报任何原应申报的款项；或 (由1950年第30号附表修订；由2003年第5号第12条修订)
　　(b)在根据本条例提交的报税表中作出任何虚假的陈述或记项；或 (由2003年第5号第12条修订)
　　(c)在根据本条例申索任何扣除或免税额的有关方面，作出任何虚假的陈述；或
　　(d)在根据本条例提交的任何陈述或报税表上签署，而该陈述或报税表是该人无合理理由相信属实的；或
　　(e)对按照本条例的规定而提出的问题或提出索取资料的请求，给予虚假的口头或书面答覆；或
　　(f)拟备或备存或授权他人拟备或备存任何虚假的帐簿或其他纪录，或伪造或授权伪造任何帐簿或纪录；或
　　(g)使用或授权使用任何欺骗手段、诡计或手段，即属犯罪∶循简易程序定罪后，可处第3级罚款，以及相等于以下少征收的税款三倍的罚款，少征收的税款是指因该罪行而少征收的税款，或假若该罪行没有被发现则会少征收的税款，另可处监禁6个月；而循公诉程序定罪后，则可处第5级罚款，以及相等于上述少征收的税款或会少征收的税款三倍的罚款，另可处监禁3年。 (由1956年第49号第63条修订；由1972年第40号第12条修订；由1984年第411号法律公告修订；由1991年第50号第4条修订；由1995年第338号法律公告修订)
　　(2)局长可就本条所订的任何罪行而准以罚款代替起诉，及可在根据本条提起的法律程序作出判决前搁置该法律程序或以罚款了结。
　　第112章第82A条　某些情况下的补加税
　　(1)任何人无合理辩解而─
　　(a)漏报或少报本条例规定其须代其本人或代任何其他人或代任何合伙申报的资料，以致其提交的报税表申报不确；或 (由2003年第5号第13条修订)
　　(b)在根据本条例申索任何扣除或免税额的有关方面，作出不正确的陈述；或
　　(c)在影响其本人的缴税法律责任或任何其他人或任何合伙的法律责任的事情或事物方面，提供不正确的资料；或
　　(d)不遵照根据第51(1)或(2A)条发给他的通知书内的规定办理；或
　　(e)不遵照第51(2)条办理，如没有就相同的事实受到根据第80(2)或82(1)条提出的检控，则该人有法律责任根据本条被评定补加税，款额以不超出以下税额的三倍为限─
　　(i)因报税表的申报不确、不正确的陈述或资料而少征收的税款，或假若该报税表、陈述或资料被接受为正确则会少征收的税款；或 (由2003年第5号第13条修订)
　　(ii)因该人不遵照根据第51(1)或(2A)条发出的通知书内的规定办理或不遵照第51(2)条办理而被少征收的税款，或假若该等不曾遵办事项没有被发现则会少征收的税款。 (由1975年第43号第8条修订；由1989年第43号第28条修订)(2)补加税是在缴付根据任何评税或根据第60条作出的补加税评税而须缴付的税款外，另行须缴付的税款。
　　(3)补加税评税只可由局长本人或副局长本人亲自作出。
　　(4)局长或副局长(视属何情况而定)在作出补加税评税前，须─
　　(a)安排发出通知予他打算作出补加税评税的人，该通知书须─
　　(i)告知该人其被指称为申报不确的报税表、不正确的陈述或不正确的资料，或被指称为不遵照根据第51(1)或(2A)条发给他的通知书内的规定办理或被指称为不遵照第51(2)条办理之事，而该等事正是局长或副局长拟根据第(1)款就其作出补加税评税者； (由1975年第43号第8条代替。由1989年第43号第28条修订；由2003年第5号第13条修订)
　　(ii)包括一项陈述，述明该人有权利就打算对其作出的补加税评税而向局长或副局长提交书面申述；
　　(iii)指明该人有意根据第(ii)节提交的申述须送抵局长或副局长的日期，而该日期不得早于该通知书送达日期起计的21天；(b)顾及他可能根据(a)段接获的由他打算向其评定补加税的人所提出的申述或他人代该人所提出的申述，并加以考虑。(4A)即使第(4)款另有规定，局长或副局长如认为他打算根据第(1)款对其评定补加税的人即将离开香港，则无须根据第(4)(a)款发出通知便可根据第(1)款对该人评定补加税。 (由1975年第43号第8条增补。由1986年第7号第12条修订)
　　(5)关于拟评定补加税的通知书及补加税评税通知书，须按与第58(2)条就第62条所指的评税通知书而订定的同样方式发出。
　　(6)有法律责任被评定补加税的任何人如死亡，则可对其遗嘱执行人作出补加税评税，而该项补加税须作为债项，从该名死者的遗产中追讨及支付。
　　(7)凡任何人根据第(1)款被评定补加税，则不得因相同的事实而被控第80(2)或82(1)条所订的罪行。
　　(由1969年第26号第38条增补)
　　第112章第82B条　就补加税评税而向税务上诉委员会提出上诉
　　(1) 凡任何人根据第82A条被评定补加税，他可─
　　(a) 在评税通知书发给他后1个月内；或
　　(b) 在委员会根据第(1A)款容许的较长限期内，亲自或由其获授权代表向委员会发出上诉通知；但该通知须以书面向该委员会的书记提交，并附有以下资料，否则不获受理─
　　(i) 评税通知书副本一份；
　　(ii) 就该项评税提出上诉的理由的陈述；
　　(iii) 根据第82A(4)条发出的拟评定补加税通知书(如有发出)的副本一份；及
　　(iv) 根据第82A(4)条作出的任何书面申述的副本一份。 (由2004年第12号第18条代替)(1A) 如委员会信纳上诉人是由于疾病、不在香港或其他合理因由而未能按照第(1)(a)款发出上诉通知，可将根据第(1)款发出上诉通知的限期延长一段委员会认为适当的时间。本款适用于就在《2004年税务(修订)条例》(2004年第12号)生效日期当日或其后发出的评税通知书所关乎的评税而提出的上诉。 (由2004年第12号第18条增补)
　　(2) 在反对补加税评税的上诉中，上诉人可争辩─
　　(a) 他无须负上缴付补加税的法律责任；
　　(b) 对其评定的补加税额超出其根据第82A条有法律责任缴付的款额；
　　(c) 对其评定的补加税额虽没有超出其根据第82A条有法律责任缴付的款额，但在有关情况下仍属过多。(3) 第66(2)及(3)、68、69及70条在其适用范围内对于为反对补加税而提出的上诉有效，犹如该等上诉是为反对补加税以外的其他评税而提出的一样。
　　(由1969年第26号第38条增补)
　　第112章第83条　即使进行法律程序仍须缴税
　　根据本部为任何惩罚、罚款或监禁而提起法律程序，或根据本部而施加任何惩罚、罚款或监禁，均不免除任何人负上或可能负上的接受评税及缴税的法律责任。
　　(由1956年第49号第64条修订)
　　第112章第84条　经局长批准方可进行检控
　　(1)除非由局长提出或经其批准，否则不得就第80或82条所订的罪行提出检控。
　　(2)本条的规定并不减损律政司司长就刑事罪行进行检控的权力。 (由1969年第26号第39条增补。由1997年第362号法律公告修订)
　　第112章第85条　订立规则的权力
　　附注：
　　具追溯力的适应化修订─见1999年第12号第3条
　　第XⅤ部
　　一般规定
　　(1)税务委员会可不时订立规则，为施行本条例的规定以及为确定及厘定各类入息或利润而作出一般规定。 (由1950年第30号附表修订)
　　(2)在不损害上述权力的一般性的原则下，该等规则可─
　　(a)订明申请退还税款及申请税项宽免时须遵循的手续；
　　(b)订定根据本条例须予订明或可予订明的任何事项；
　　(c)为施行本条例任何规定而订明“机械或工业装置”(machinery or plant) 一词及“工具、器具或物品”(implement，utensil or article) 一词所包括或不包括的东西或当作包括或不包括的东西； (由1965年第35号第41条增补。由1997年第63号第8条修订)
　　(d)订明须就向税务上诉委员会提出上诉而遵循的任何程序。 (由1997年第63号第8条增补)(3)上述规则可订明，任何违反或不遵守该等规则的人循简易程序定罪后可被追讨的罚款，每宗以不超过第1级罚款为限。 (由1995年第338号法律公告修订)
　　(4)税务委员会所订立的所有该等规则，均须呈交行政长官，并须经立法会批准。 (由1999年第12号第3条修订)
　　第112章第86条　税务委员会须指明表格或格式
　　(1)税务委员会可指明为使本条例生效而需要的任何表格或任何表格的格式。 (由1969年第39号第10条修订；由1983年第8号第20条修订)
　　(2)任何表格或格式样本如载有看来是由税务委员会秘书签署的背书，而该背书的意思是表示该表格或格式是税务委员会指明的，则须推定该表格或格式是税务委员会根据第(1)款而指明的表格或格式，直至相反证明成立为止。 (由1983年第8号第20条增补)
　　(由2003年第5号第14条修订)
　　第112章第87条　行政长官会同行政会议对豁免的一般权力
　　附注：
　　具追溯力的修订─见1999年第12号第3条
　　行政长官会同行政会议可藉命令豁免任何人、办事处或机构缴付根据本条例应征收的任何税款的全部或任何部分。
　　(由1999年第12号第3条修订)
　　第112章第87A条　(废除)
　　(由1993年第76号第9条废除)
　　第112章第88条　对慈善团体的豁免
　　即使本条例载有相反规定，任何属公共性质的慈善机构或信托，均获豁免并当作一直获豁免缴税∶ (由2003年第14号第24条修订)
　　但凡任何行业或业务是由任何该等机构或信托经营，而得自该行业或业务的利润是纯粹作慈善用途及其中大部分并非在香港以外地方使用，并符合以下规定，在此情况下，该等利润方获豁免并当作获豁免缴税─ (由1986年第7号第12条修订)
　　(a)该行业或业务是在实际贯彻该机构或信托明文规定的宗旨时经营的；或
　　(b)与该行业或业务有关的工作主要是由某些人进行，而该机构或信托正是为该等人的利益而设立的。(由1949年第3号第18条增补。由1950年第30号附表修订；由1956年第49号第66条修订；由1969年第26号第40条修订；由1970年第65号第10条修订)
　　第112章第88A条　事先裁定
　　(1)局长可应任何人按照附表10第I部提出的申请，按照该部而就该部指明的任何事项作出裁定。
　　(2)附表10第I部对第(1)款所指的申请以及局长根据该款作出的裁定适用，亦就与该等申请及裁定相关的事宜适用。
　　(3)附表10第II部指明的费用须就第(1)款所指的申请缴付。
　　(4)如局长由于附表10第I部第2或3条而没有根据第(1)款作出裁定，根据第(3)款所缴付的任何费用须退还予申请人。
　　(5)局长在极为特殊的情况下可酌情决定申请人根据第(3)款而须缴付的任何费用或其任何部分可以免缴。
　　(6)根据第(3)款而到期须缴付的任何费用，可作为欠政府的民事债项予以追讨。
　　(7)财经事务及库务局局长可藉命令修订附表10。 (由2002年第106号法律公告修订)
　　(8)政府、局长或任何其他公职人员均无须就根据和按照附表10真诚地行使任何权力或执行任何职责而负上任何法律责任。
　　(9)在本条及附表10中，“申请人”(applicant) 指提出第(1)款所指申请的人。
　　(由1998年第32号第30条增补)
　　第112章第88B条　就《公司条例》第291AA条撤销私人公司注册的申请而发出不反对通知
　　(1)局长可应根据《公司条例》(第32章)第291AA条有权申请将一间私人公司的注册撤销的人提出的要求，发出书面通知，述明局长并不反对撤销该公司的注册。
　　(2)就第(1)款所指的要求须缴付附表11指明的费用。
　　(3)财经事务及库务局局长可藉命令修订附表11。 (由2002年第106号法律公告修订)
　　(由1999年第30号第44条增补)
　　第112章第89条　过渡性条文
　　(1) (由2004年第12号第20条废除)
　　(2) 关于《1993年税务(修订)(第2号)条例》(Inland Revenue (Amendment) (No. 2) Ordinance 1993) (1993年第52号)所作的修订─
　　(a) 现声明该等修订并不损害第XIV部的条文；及
　　(b) 附表7的过渡性条文有效。 (由1993年第52号第11条增补)(3) 关于在第87A条由《1993年税务(修订)(第5号)条例》(Inland Revenue (Amendment) (No. 5) Ordinance 1993) (1993年第76号)废除前根据该条批准的认可职业退休计划，附表9的过渡性条文对其有效。 (由1993年第76号第10条增补)
　　(4) 就有法律责任缴付2001/02课税年度暂缴薪俸税的人而言，附表12的过渡性条文属有效。 (由2001年第29号第2条增补)
　　第112章附表1　标准税率
　　[第2及5条]
　　1947/48至1949/50期间的各个课税年度(包括首尾两个课税年度在内)
　　─
　　10%
　　(由1956年第49号第67条修订)
　　1950/51至1965/66期间的各个课税年度(包括首尾两个课税年度在内)
　　─
　　12 1/2%
　　(由1966年第15号第4条修订)
　　1966/67至1983/84期间的各个课税年度(包括首尾两个课税年度在内)
　　─
　　15%
　　(由1966年第15号第4条增补。由1984年第36号第7条修订)
　　1984/85至1986/87期间的各个课税年度(包括首尾两个课税年度在内)
　　─
　　17%
　　(由1984年第36号第7条增补。由1987年第28号第8条修订)
　　1987/88课税年度
　　─
　　16 1/2%
　　(由1987年第28号第8条增补。由1988年第28号第7条修订)
　　1988/89课税年度
　　─
　　15 1/2%
　　(由1988年第28号第7条增补。由1989年第17号第20条修订)
　　1989/90至2002/03期间的各个课税年度(包括首尾两个课税年度在内)
　　─
　　15%
　　(由1989年第17号第20条增补。由2003年第24号第9条修订)
　　2003/04课税年度
　　─
　　15 1/2%
　　(由2003年第24号第9条增补)
　　2004/05课税年度及其后的每个课税年度
　　─
　　16%
　　(由2003年第24号第9条增补)
　　第112章附表2　税率
　　[第13及43(1)条]
　　1947/48至1949/50期间的各个课税年度
　　(包括首尾两个课税年度在内)
　　(由1956年第49号第68条修订)
　　第2栏
　　第3栏
　　(a)
　　最初的$5000
　　标准税率的 1/4
　　(b)
　　其次的$5000
　　标准税率的 1/4
　　(c)
　　同上
　　标准税率的 3/4
　　(d)
　　同上
　　标准税率
　　(e)
　　同上
　　标准税率的1 1/4倍
　　(f)
　　同上
　　标准税率的1 1/2倍
　　(g)
　　同上
　　标准税率的1 3/4倍
　　(h)
　　余额
　　标准税率的两倍注∶─凡任何人只就任何课税年度的部分时间有法律责任缴付适当的税款，则第2栏(a)至(g)项所列的款额，将按该人在该课税年度内有法律责任缴付税款的日数占该课税年度的日数的比例而扣减。
　　1950/51至1965/66期间的各个课税年度
　　(包括首尾两个课税年度在内)
　　第2栏
　　第3栏
　　(a)
　　最初的$5000
　　标准税率的 1/5
　　(b)
　　其次的$5000
　　标准税率的 2/5
　　(c)
　　同上
　　标准税率的 3/5
　　(d)
　　同上
　　标准税率的 4/5
　　(e)
　　同上
　　标准税率
　　(f)
　　同上
　　标准税率的1 1/5倍
　　(g)
　　同上
　　标准税率的1 2/5倍
　　(h)
　　同上
　　标准税率的1 3/5倍
　　(i)
　　同上
　　标准税率的1 4/5倍
　　(j)
　　余额
　　标准税率的两倍
　　(由1950年第30号附表增补。由1950年第37号附表修订；由1966年第15号第5条修订)
　　1966/67至1971/72期间的各个课税年度
　　(包括首尾两个课税年度在内)
　　第2栏
　　第3栏
　　(a)
　　最初的$5000
　　2 3/4%
　　(b)
　　其次的$5000
　　5 1/2%
　　(c)
　　同上
　　8 1/4%
　　(d)
　　同上
　　11%
　　(e)
　　同上
　　14%
　　(f)
　　同上
　　17%
　　(g)
　　同上
　　20%
　　(h)
　　同上
　　23%
　　(i)
　　同上
　　26%
　　(j)
　　余额
　　30%
　　(由1966年第15号第5条增补。由1972年第40号第2条修订)
　　1972/73课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$5000
　　2 1/2%
　　(b)
　　其次的$5000
　　5%
　　(c)
　　同上
　　7 1/2%
　　(d)
　　同上
　　10%
　　(e)
　　同上
　　12 1/2%
　　(f)
　　同上
　　15%
　　(g)
　　同上
　　17 1/2%
　　(h)
　　同上
　　20%
　　(i)
　　同上
　　22 1/2%
　　(j)
　　同上
　　25%
　　(k)
　　同上
　　27 1/2%
　　(l)
　　余额
　　30%
　　(由1972年第26号第2条增补。由1973年第33号第5条修订)
　　1973/74至1977/78期间的各个课税年度
　　(包括首尾两个课税年度在内)
　　第2栏
　　第3栏
　　(a)
　　最初的$10000
　　5%
　　(b)
　　其次的$10000
　　10%
　　(c)
　　同上
　　15%
　　(d)
　　同上
　　20%
　　(e)
　　同上
　　25%
　　(f)
　　余额
　　30%
　　(由1973年第33号第5条增补。由1979年第29号第3条修订；由1981年第137号法律公告修订)
　　1978/79至1984/85期间的各个课税年度
　　(包括首尾两个课税年度在内)
　　第2栏
　　第3栏
　　(a)
　　最初的$10000
　　5%
　　(b)
　　其次的$10000
　　10%
　　(c)
　　同上
　　15%
　　(d)
　　同上
　　20%
　　(e)
　　余额
　　25%
　　(由1979年第29号第3条增补。由1985年第21号第3条修订)
　　1985/86及1986/87两个课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$10000
　　5%
　　(b)
　　其次的$10000
　　10%
　　(c)
　　同上
　　15%
　　(d)
　　其次的$20000
　　20%
　　(e)
　　余额
　　25%
　　(由1985年第21号第3条增补。由1987年第28号第9条修订)
　　1987/88课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$10000
　　5%
　　(b)
　　其次的$10000
　　10%
　　(c)
　　其次的$20000
　　15%
　　(d)
　　其次的$20000
　　20%
　　(e)
　　余额
　　25%
　　(由1987年第28号第9条增补。由1988年第28号第8条修订)
　　1988/89及1989/90两个课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$10000
　　3%
　　(b)
　　其次的$10000
　　6%
　　(c)
　　同上
　　9%
　　(d)
　　同上
　　12%
　　(e)
　　同上
　　15%
　　(f)
　　同上
　　18%
　　(g)
　　同上
　　21%
　　(h)
　　余额
　　25%
　　(由1988年第28号第8条增补。由1990年第30号第5条修订)
　　1990/91课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$10000
　　2%
　　(b)
　　其次的$10000
　　4%
　　(c)
　　同上
　　9%
　　(d)
　　同上
　　12%
　　(e)
　　同上
　　15%
　　(f)
　　同上
　　18%
　　(g)
　　同上
　　21%
　　(h)
　　余额
　　25%
　　(由1990年第30号第5条增补。由1991年第42号第2条修订)
　　1991/92及1992/93两个课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$20000
　　2%
　　(b)
　　其次的$20000
　　9%
　　(c)
　　其次的$20000
　　17%
　　(d)
　　余额
　　25%
　　(由1991年第42号第2条增补。由1993年第28号第2条修订)
　　1993/94课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$20000
　　2%
　　(b)
　　其次的$30000
　　9%
　　(c)
　　其次的$30000
　　17%
　　(d)
　　余额
　　25%
　　(由1993年第28号第2条增补。由1994年第37号第6条修订)
　　1994/95至1996/97期间的各个课税年度包括首尾两个课税年度在内)
　　第2栏
　　第3栏
　　(a)
　　最初的$20000
　　2%
　　(b)
　　其次的$30000
　　9%
　　(c)
　　其次的$30000
　　17%
　　(d)
　　余额
　　25%
　　(由1994年第37号第6条增补。由1997年第42号第4条修订)
　　1997/98课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$30000
　　2%
　　(b)
　　其次的$30000
　　8%
　　(c)
　　其次的$30000
　　14%
　　(d)
　　余额
　　20%
　　(由1997年第42号第4条增补。由1998年第31号第20条修订)
　　1998/99至2002/03期间的各个课税年度(包括首尾两个课税年度在内)
　　第2栏
　　第3栏
　　(a)
　　最初的$35000
　　2%
　　(b)
　　其次的$35000
　　7%
　　(c)
　　其次的$35000
　　12%
　　(d)
　　余额
　　17%
　　(由1998年第31号第20条增补。由2003年第24号第10条修订)
　　2003/04课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$32500
　　2%
　　(b)
　　其次的$32500
　　7 1/2%
　　(c)
　　其次的$32500
　　13%
　　(d)
　　余额
　　18 1/2%
　　(由2003年第24号第10条增补)
　　2004/05课税年度及其后的每个课税年度
　　第2栏
　　第3栏
　　(a)
　　最初的$30000
　　2%
　　(b)
　　其次的$30000
　　8%
　　(c)
　　其次的$30000
　　14%
　　(d)
　　余额
　　20%
　　(由2003年第24号第10条增补)
　　第112章附表3　公用事业公司
　　〔第16(2)(b)及(6)条〕
　　香港电灯有限公司。
　　中华电力有限公司。
　　香港中华煤气有限公司。
　　(由1971年第2号第48条增补。由1989年第17号第21条修订)
　　第112章附表3A　个人进修开支扣除额
　　[第12(6)(a)条]
　　项
　　课税年度
　　款额
　　1.
　　1996/97课税年度
　　$12000
　　2.
　　1997/98课税年度 (由1998年第31号第21条修订)
　　$20000
　　3.
　　1998/99至2000/01期间的各个课税年度(包括首尾两个课税年度在内) (由2001年第15号第2条代替)
　　$30000
　　4.
　　2001/02课税年度及其后的每个课税年度 (由2001年第15号第2条增补)
　　$40000
　　(由1997年第42号第5条增补)
　　第112章附表3B　为第16AA或26G条订定的扣除额
　　[第16AA及26G条]
　　1.
　　根据《1998年税务(修订)条例》(1998年第31号)第2(2)条所指定的课税年度及其后的每个课税年度
　　$12000
　　(由1998年第31号第22条增补)___________________________________________________________________________
　　注：
　　附表3B就自2000年4月1日开始的课税年度及以后的各课税年度而适用。 (1998年第31号第2(2)条；2000年第175号法律公告)
　　第112章附表3C　长者住宿照顾开支的扣除额
　　[第26D条]
　　1.
　　1998/99课税年度及其后的每个课税年度
　　$60000
　　(由1998年第31号第22条增补)
　　第112章附表3D　居所贷款利息的扣除额
　　[第26E条]
　　1.
　　1998/99至2000/01期间的各个课税年度(包括首尾两个课税年度在内) (由2001年第29号第3条代替)
　　$100000
　　2.
　　2001/02及2002/03两个课税年度 (由2001年第29号第3条增补)
　　$150000
　　3.
　　2003/04课税年度及其后的每个课税年度 (由2001年第29号第3条增补)
　　$100000
　　(由1998年第31号第22条增补)
　　第112章附表4　免税额
　　[第27(3)条]
　　1989/90课税年度
　　第1栏
　　第2栏
　　(条次)
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)─
　　(a)第(1)(a)款
　　(b)第(1)(b)款中首次提述的订明款额
　　(c)第(1)(b)款第(i)及(ii)节中提述的订明款额
　　(d)第(1)(b)款中的订明百分率
　　$32000
　　$ 7000
　　$3900010%
　　2.
　　第29条(已婚人士免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款中首次提述的订明款额
　　(c)第(3)(b)款第(i)、(ii)及(iii)节中提述的订明款额
　　(d)第(3)(b)款中的订明百分率
　　$66000
　　$14000
　　$8000010%
　　3.
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　$11000
　　$ 3000
　　$ 1200
　　4.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(b)第(5)款
　　(i)第一名子女$13000
　　(ii)第二名子女$9000
　　(iii)第三名子女$3000
　　(iv)第四、五及六名子女每名$2000
　　(v)以后的每名子女$1000
　　$34000
　　5.
　　第32(1)条(单亲免税额)
　　$20000
　　(由1989年第43号第30条代替。由1990年第30号第6条修订)
　　1990/91课税年度
　　第1栏
　　第2栏
　　(条次)
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)─
　　(a)第(1)(a)款
　　(b)第(1)(b)款中首次提述的订明款额
　　(c)第(1)(b)款第(i)及(ii)节中提述的订明款额
　　(d)第(1)(b)款中的订明百分率
　　$32000
　　$ 7000
　　$390000%
　　2.
　　第29条(已婚人士免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款中首次提述的订明款额
　　(c)第(3)(b)款第(i)、(ii)及(iii)节中提述的订明款额
　　(d)第(3)(b)款中的订明百分率
　　$66000
　　$14000
　　$800000%
　　3.
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　$12000
　　$ 3000
　　$ 1200
　　4.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(b)第(5)款
　　(i)第一名子女$14000
　　(ii)第二名子女$10000
　　(iii)第三名子女$3000
　　(iv)第四、五及六名子女每名$2000
　　(v)以后的每名子女$1000
　　$36000
　　5.
　　第32(1)条(单亲免税额)
　　$20000
　　(由1990年第30号第6条增补。由1991年第42号第3条修订)
　　1991/92课税年度
　　第1栏
　　第2栏
　　(条次)
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)─
　　(a)第(1)(a)款
　　(b)第(1)(b)款中首次提述的订明款额
　　(c)第(1)(b)款第(i)及(ii)节中提述的订明款额
　　(d)第(1)(b)款中的订明百分率
　　$34000
　　$ 7000
　　$410000%
　　2.
　　第29条(已婚人士免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款中首次提述的订明款额
　　(c)第(3)(b)款第(i)、(ii)及(iii)节中提述的订明款额
　　(d)第(3)(b)款中的订明百分率
　　$68000
　　$14000
　　$820000%
　　3.
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　$12000
　　$ 3000
　　$ 1200
　　4.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(b)第(5)款
　　(i)第一名子女$14000
　　(ii)第二名子女$10000
　　(iii)第三名子女$3000
　　(iv)第四、五及六名子女每名$2000
　　(v)以后的每名子女$1000
　　$36000
　　5.
　　第32(1)条(单亲免税额)
　　$20000
　　(由1991年第42号第3条增补。由1992年第34号第4条修订)
　　1992/93课税年度
　　第1栏
　　第2栏
　　(条次)
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)─
　　(a)第(1)(a)款
　　(b)第(1)(b)款中首次提述的订明款额
　　(c)第(1)(b)款第(i)及(ii)节中提述的订明款额
　　(d)第(1)(b)款中的订明百分率
　　$39000
　　$ 7000
　　$460000%
　　2.
　　第29条(已婚人士免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款中首次提述的订明款额
　　(c)第(3)(b)款第(i)、(ii)及(iii)节中提述的订明款额
　　(d)第(3)(b)款中的订明百分率
　　$78000
　　$14000
　　$920000%
　　3.
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　$13500
　　$ 3000
　　$ 1200
　　4.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(b)第(5)款
　　(i)第一名子女$15500
　　(ii)第二名子女$11500
　　(iii)第三名子女$3000
　　(iv)第四、五及六名子女每名$2000
　　(v)以后的每名子女$1000
　　$39000
　　5.
　　第32(1)条(单亲免税额)
　　$23000
　　(由1992年第34号第4条增补。由1993年第28号第3条修订)
　　1993/94课税年度
　　第1栏
　　第2栏
　　(条次)
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)─
　　(a)第(1)(a)款
　　(b)第(1)(b)款中首次提述的订明款额
　　(c)第(1)(b)款第(i)及(ii)节中提述的订明款额
　　(d)第(1)(b)款中的订明百分率
　　$ 49000
　　$ 7000
　　$ 560000%
　　2.
　　第29条(已婚人士免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款中首次提述的订明款额
　　(c)第(3)(b)款第(i)、(ii)及(iii)节中提述的订明款额
　　(d)第(3)(b)款中的订明百分率
　　$ 98000
　　$ 14000
　　$1120000%
　　3.
　　第30条(供养父母免税额) ─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　$ 17000
　　$ 3000
　　$ 1200
　　4.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(b)第(5)款
　　(i)第一名子女$17000
　　(ii)第二名子女$17000
　　(iii)第三名子女$3000
　　(iv)第四、五及六名子女每名$2000
　　(v)以后的每名子女$1000
　　$46000
　　5.
　　第32(1)条(单亲免税额)
　　$27000
　　(由1993年第28号第3条增补。由1994年第37号第7条修订)
　　1994/95课税年度
　　第1栏
　　第2栏
　　(条次)
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)─
　　(a)第(1)(a)款
　　(b)第(1)(b)款中首次提述的订明款额
　　(c)第(1)(b)款第(i)及(ii)节中提述的订明款额
　　(d)第(1)(b)款中的订明百分率
　　$ 65000
　　$ 7000
　　$ 720000%
　　2.
　　第29条(已婚人士免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款中首次提述的订明款额
　　(c)第(3)(b)款第(i)、(ii)及(iii)节中提述的订明款额
　　(d)第(3)(b)款中的订明百分率
　　$130000
　　$ 14000
　　$1440000%
　　3
　　4
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　第30A条(供养祖父母或外祖父母免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　$ 20000
　　$ 3000
　　$ 1200
　　$20000
　　$ 3000
　　$ 1200
　　5.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(b)第(5)款
　　(i)第一名子女$20000
　　(ii)第二名子女$20000
　　(iii)第三名子女$3000
　　(iv)第四、五及六名子女每名$2000
　　(v)以后的每名子女$1000
　　$52000
　　6.
　　第32(1)条(单亲免税额)
　　$32000
　　(由1994年第37号第7条增补。由1995年第48号第13条修订)
　　1995/96课税年度
　　第1栏
　　第2栏
　　(条次)
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)─
　　(a)第(1)(a)款
　　(b)第(1)(b)款中首次提述的订明款额
　　(c)第(1)(b)款第(i)及(ii)节中提述的订明款额
　　(d)第(1)(b)款中的订明百分率
　　$ 72000
　　$ 7000
　　$ 790000%
　　2.
　　第29条(已婚人士免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款中首次提述的订明款额
　　(c)第(3)(b)款第(i)、(ii)及(iii)节中提述的订明款额
　　(d)第(3)(b)款中的订明百分率
　　$144000
　　$ 14000
　　$1580000%
　　3
　　4
　　第30条(供养父母免税额) ─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　第30A条(供养祖父母或外祖父母免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　$ 22000
　　$ 6000
　　$ 1200
　　$22000
　　$ 6000
　　$ 1200
　　5.
　　6.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(b)第(5)款
　　第31A(1)条(伤残受养人免税额)
　　(i)第一名及二名子女每名$22000
　　(ii)以后的每名子女$11000
　　$121000
　　$ 11000
　　7.
　　第32(1)条(单亲免税额)
　　$40000
　　(由1995年第48号第13条增补。由1996年第24号第11条修订)
　　1996/97课税年度
　　第1栏
　　第2栏
　　(条次)
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)─
　　(a)第(1)(a)款
　　(b)第(1)(b)款中首次提述的订明款额
　　(c)第(1)(b)款第(i)及(ii)节中提述的订明款额
　　(d)第(1)(b)款中的订明百分率
　　$ 83000
　　$ 7000
　　$ 900000%
　　2.
　　第29条(已婚人士免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款中首次提述的订明款额
　　(c)第(3)(b)款第(i)、(ii)及(iii)节中提述的订明款额
　　(d)第(3)(b)款中的订明百分率
　　$166000
　　$ 14000
　　$1800000%
　　3
　　4
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　第30A条(供养祖父母或外祖父母免税额)─
　　(a)第(3)(a)款
　　(b)第(3)(b)款
　　(c)第(4)(a)款
　　$ 24500
　　$ 7000
　　$ 1200
　　$24500
　　$ 7000
　　$ 1200
　　5.
　　第30B(1)条(供养兄弟姊妹免税额)
　　$24500
　　6.
　　7.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(b)第(5)款
　　第31A(1)条(伤残受养人免税额)
　　(i)第一名及二名子女每名$24500
　　(ii)以后的每名子女$12500
　　$136500
　　$ 15000
　　8.
　　第32(1)条(单亲免税额)
　　$45000
　　(由1996年第24号第11条增补。由1997年第42号第6条修订)
　　1997/98课税年度
　　第1栏
　　(条次)
　　第2栏
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)─
　　(a)第(1)(a)款
　　$100000
　　(b)第(1)(b)款中首次提述的订明款额
　　$ 0
　　(c)第(1)(b)款第(i)及(ii)节中提述的订明款额
　　$100000
　　(d)第(1)(b)款中的订明百分率
　　0%
　　2.
　　第29条(已婚人士免税额)─
　　(a)第(3)(a)款
　　$200000
　　(b)第(3)(b)款中首次提述的订明款额
　　$ 0
　　(c)第(3)(b)款第(i)、(ii)及(iii)节中提述的订明款额
　　$200000
　　(d)第(3)(b)款中的订明百分率
　　0%
　　3.
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　$ 27000
　　(b)第(3)(b)款
　　$ 8000
　　(c)第(4)(a)款
　　$ 1200
　　4.
　　第30A条(供养祖父母或外祖父母免税额)─
　　(a)第(3)(a)款
　　$ 27000
　　(b)第(3)(b)款
　　$ 8000
　　(c)第(4)(a)款
　　$ 1200
　　5.
　　第30B(1)条(供养兄弟姊妹免税额)
　　$ 27000
　　6.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(i)第一及二名子女每
　　名$27000
　　(ii)以后的每名子女
　　$14000
　　(b)第(5)款
　　$152000
　　7.
　　第31A(1)条(伤残受养人免税额)
　　$ 25000
　　8.
　　第32(1)条(单亲免税额)
　　$ 75000
　　(由1997年第42号第6条增补。由1998年第31号第23条修订)
　　1998/99至2002/03期间的各个课税年度(包括首尾两个课税年度在内)
　　第1栏
　　(条次)
　　第2栏
　　(订明款额或百分率)
　　1.
　　第28条(基本免税额)
　　$108000
　　2.
　　第29条(已婚人士免税额)
　　$216000
　　3.
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　$ 30000
　　(b)第(3)(b)款
　　$ 30000
　　(c)第(4)(a)款
　　$ 12000
　　4.
　　第30A条(供养祖父母或
　　外祖父母免税额)─
　　(a)第(3)(a)款
　　$ 30000
　　(b)第(3)(b)款
　　$ 30000
　　(c)第(4)(a)款
　　$ 12000
　　5.
　　第30B(1)条(供养兄弟姊妹免税额)
　　$ 30000
　　6.
　　第31条(子女免税额)─
　　(a)第(1)款
　　(i)第一及二名子女每名$30000
　　(ii)以后的每名子女$15000
　　(b)第(5)款
　　$165000
　　7.
　　第31A(1)条(伤残受养人免税额)
　　$ 60000
　　8.
　　第32(1)条(单亲免税额)
　　$108000
　　(由1998年第31号第23条增补。由2003年第24号第11条修订)
　　2003/04课税年度
　　第1栏
　　(条次)
　　第2栏
　　(订明款额)
　　1.
　　第28条(基本免税额)
　　$104000
　　2.
　　第29条(已婚人士免税额)
　　$208000
　　3.
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　$ 30000
　　(b)第(3)(b)款
　　$ 30000
　　(c)第(4)(a)款
　　$ 12000
　　4.
　　第30A条(供养祖父母或
　　外祖父母免税额)─
　　(a)第(3)(a)款
　　$ 30000
　　(b)第(3)(b)款
　　$ 30000
　　(c)第(4)(a)款
　　$ 12000
　　5.
　　第30B(1)条(供养兄弟姊妹免税额)
　　$ 30000
　　6.
　　第31条(子女免税额)─
　　(a)第(1)款
　　第一至九名子女每名$30000
　　(b)第(5)款
　　$270000
　　7.
　　第31A(1)条(伤残受养人免税额)
　　$ 60000
　　8.
　　第32(1)条(单亲免税额)
　　$104000
　　(由2003年第24号第11条增补)
　　2004/05课税年度及其后的每个课税年度
　　第1栏
　　(条次)
　　第2栏
　　(订明款额)
　　1.
　　第28条(基本免税额)
　　$100000
　　2.
　　第29条(已婚人士免税额)
　　$200000
　　3.
　　第30条(供养父母免税额)─
　　(a)第(3)(a)款
　　$ 30000
　　(b)第(3)(b)款
　　$ 30000
　　(c)第(4)(a)款
　　$ 12000
　　4.
　　第30A条(供养祖父母或
　　外祖父母免税额)─
　　(a)第(3)(a)款
　　$ 30000
　　(b)第(3)(b)款
　　$ 30000
　　(c)第(4)(a)款
　　$ 12000
　　5.
　　第30B(1)条(供养兄弟姊妹免税额)
　　$ 30000
　　6.
　　第31条(子女免税额)─
　　(a)第(1)款
　　第一至九名子女每名$30000
　　(b)第(5)款
　　$270000
　　7.
　　第31A(1)条(伤残受养人免税额)
　　$ 60000
　　8.
　　第32(1)条(单亲免税额)
　　$100000
　　(由2003年第24号第11条增补)
　　第112章附表5
　　[第68及69条]
　　第I部
　　上诉人须缴付讼费的命令
　　1.
　　税务上诉委员会可命令上诉人缴付作为委员会的讼费的最高款额
　　$5000
　　第II部
　　要求呈述案件的申请费用
　　1.
　　就要求税务上诉委员会呈述案件的申请须缴付的费用
　　$640
　　(附表5由2004年第12号第21条代替)
　　第112章附表6
　　[第26A(2)及(3)条]
　　第Ⅰ部
　　票据
　　1.《汇票条例》(第19章)第3条所指的汇票。
　　2.《汇票条例》(第19章)第89条所指的承付票。
　　3.任何其他票据，而该票据证明有将一笔指定数额或可确定数额的款项(不论是否连同利息)在指定时间或之前付给持票人或票据上的指定人的义务，亦不论该票据有无背书，均可凭该票据的交付将收取该笔指定数额或可确定数额的款项(不论是否连同利息)的权利转让。
　　第Ⅱ部
　　机构
　　1.亚洲开发银行。
　　2.国际复兴开发银行。
　　3.国际金融公司。
　　4.欧洲投资银行。
　　5.欧洲复兴开发银行。 (由1993年第478号法律公告增补)
　　6.美洲开发银行。 (由1993年第478号法律公告增补)
　　7.北欧投资银行。 (由1993年第478号法律公告增补)
　　8.The European Company for the Financing of Railroad Rolling Stock。 (由1994年第654号法律公告增补)
　　9.欧洲社会发展基金议会*。 (由1995年第367号法律公告增补)
　　10.非洲开发银行。 (由1997年第309号法律公告增补)
　　(由1992年第17号第3条增补)___________________________________________________________________________
　　注：
　　*“欧洲社会发展基金议会”乃“The Council of Europe Social Development Fund”之译名。
　　第112章附表7　有关《1993年税务(修订)(第2号)条例》的过渡性条文
　　〔第89(2)条〕
　　1.在本附表中，“修订条例”(amending Ordinance) 指《1993年税务(修订)(第2号)条例》(Inland Revenue (Amendment) (No.2) Ordinance 1993) (1993年第52号)。
　　2.就1993年4月1日开始的课税年度作出的评税，并在1994年4月1日前发出者，局长不得以该修订条例对本条例作出修订为理由而将该项评税变更。
　　3.就1993年4月1日开始的课税年度而言，凡任何人按该年度的评税而被征税，而他拥有多于一个物业，则因该等物业各自的分开评税而就该课税年度缴付的任何暂缴物业税，须在按照第63P条运用前合计为一笔款项。
　　(由1993年第52号第12条增补)
　　第112章附表8　与法团有关的利得税率
　　[第14(2)及63H(1A)条]
　　1992/93及1993/94课税年度
　　17 1/2%
　　1994/95至1997/98期间的各个课税年度(包括首尾两个课税年度在内) (由1994年第37号第8条增补。由1998年第32号第31条修订)
　　16 1/2%
　　1998/99至2002/03期间的各个课税年度(包括首尾两个课税年度在内) (由1998年第32号第31条增补。由2003年第24号第12条修订)
　　16%
　　2003/04课税年度及其后的每个课税年度 (由2003年第24号第12条增补)
　　17 1/2%
　　(由1993年第56号第32条增补。由1994年第37号第8条修订)
　　第112章附表9　有关《1993年税务(修订)(第5号)条例》的过渡性条文
　　[第89条]
　　1.在本附表中─
　　“退休计划”(retirement scheme) 指在修订条例第2条的生效日期前第2(1)条所界定的退休计划；
　　“修订条例”(amending Ordinance) 指《1993年税务(修订)(第5号)条例》(Inland Revenue (Amendment) (No.5) Ordinance 1993)(1993年第76号)。
　　2.即使第87A条已由修订条例废除，根据该条就任何退休计划提出的申请如是在该项废除前由局长接获，则局长可批准该计划，犹如该条不曾废除一样，而凡已作出该项批准，则该计划须当作是在紧接该条由修订条例废除之前已获局长根据该条批准。
　　3.在第87A条由修订条例废除前，局长根据该条给予任何退休计划的批准─
　　(a)须继续有效，除非及直至该项批准─
　　(i)当作已根据(b)分节撤回；或
　　(ii)已根据第4段撤回；(b)须当作已在以下时间撤回─
　　(i)在该计划凭借第2(1)条中“认可职业退休计划”(recognized occupational retirement scheme)退休计划之时；
　　(ii)如在《职业退休计划条例》(第426章)第3条的生效日期前已就该计划而根据该条例第7或15条提出申请，但在第3条的生效日期前该项申请未获处理完毕，则在该项申请最终获处理完毕的日期；
　　(iii)如就该计划而根据《职业退休计划条例》(第426章)第7或15条提出的申请被拒绝，且针对该项拒绝而提出的上诉(如有的话)在该条例第3条的生效日期前被驳回，则在该生效日期；或
　　(iv)如无任何注册申请或豁免申请在《职业退休计划条例》(第426章)第3条的生效日期前根据该条例提出，则在该生效日期。
　　4.在第87A条由修订条例废除前，局长根据该条批准的退休计划的任何条款或条件如有更改，局长可撤回该项批准，除非─
　　(a)该项更改的作出，纯粹是为保证豁免证明书根据《职业退休计划条例》(第426章)第7条就该计划发出，或保证该计划根据该条例第18条注册；或
　　(b)在有任何其他更改的情况下，在该项更改作出后1个月内，局长获书面通知该项更改，而经更改后的该项计划实质上符合第7段所列明的规定。
　　5.凡根据《职业退休计划条例》(第426章)第7(1)或15条就任何退休计划提出申请，而该计划当其时在第87A条由修订条例废除前由局长根据该条批准，则营办该计划的雇主须在该项申请或上诉(如有的话)有决定后，在合理的切实可行范围内尽快将该项申请的结果以书面通知局长，及如曾根据《职业退休计划条例》(第426章)第19条针对拒绝该项申请一事提出上诉，则将该项上诉的结果以书面通知局长。
　　6.第17(1)(j)条在修订条例第2条的生效日期前适用于第2(1)条所界定的退休计划。
　　7.第4(b)段提述的规定如下─
　　(a)该退休计划是专为一名或多名雇员及其配偶、子女、尚存的受养人或合法遗产代理人的利益而设；
　　(b)每个有关雇员有权享有所界定的利益，而退休计划的条款及条件，须已让所有有关雇员知悉。
　　(c)退休计划所提供的利益，仅在以下情况下产生─
　　(i)在不少于45岁的某指明年龄从向雇主提供的服务中退休时；或
　　(ii)在不少于10年的某指明期间后从向雇主提供的服务中退休时；或
　　(iii)年届60岁或某指明退休年龄时，两者以较迟的为准；或
　　(iv)较早出现无行为能力或死亡时∶
　　但如该退休计划订定，任何雇员在年届上述指明年龄前或在完成上述指明服务期间前离开向雇主提供的服务而可获按比例计算的利益或扣减的利益者，则该等利益的提供本身并不会令该计划丧失其已获批准的地位的资格；(d)退休计划所提供的利益的性质，就该计划所关乎的全部人而言均须相同，但任何计划如关乎多于一类雇员，则就以上目的而言可视为各自独立的计划；
　　(e)退休计划如是由获得雇主定期供款的第三者执行，则将该等供款改作该计划用途以外的任何其他用途以及将该等供款退还雇主均受禁止，但获局长同意并符合(f)分节的规定者除外；
　　(f)对于雇员根据退休计划而会有权得到的任何款项或其他利益，雇主不得有留置权，但在以下情况下则有留置权─
　　(i)雇主因雇员作出不诚实的作为而遭受损失，在此情况下，留置权的程度以遭受的损失为限；或
　　(ii)雇员以书面承认向雇主欠下债项，在此情况下，留置权的程度以债项的款额为限。
　　(由1993年第76号第11条增补)
　　第112章附表10
　　[第88A条]
　　第I部
　　事先裁定
　　1.局长应任何人按照本部提出的申请，可就本条例的任何条文(但与施加或减免惩罚、任何人所提供的报税表或其他资料是否正确、对任何人提出的检控或就任何人所欠债项作出的追讨有关的条文除外)如何适用于申请人或申请所述的安排作出裁定，不论申请中是否有提述该条文。
　　2.在以下情况下，局长可拒绝作出裁定─
　　(a)要求作出裁定的申请会令局长须裁定或确定任何事实问题；
　　(b)局长认为裁定是否正确，有赖于作出某些假设，不论该等假设是就将来发生的事件或任何其他事项而作出的；
　　(c)申请人要求局长就某事项作出裁定，而该事项不论就该申请人或其他人而言是任何反对或上诉的标的；或
　　(d)申请人要求局长就某事项作出裁定，而该事项是已根据本条例提交或到期根据本条例提交的报税表的标的。
　　3.在以下情况下，局长不得作出裁定─
　　(a)申请人要求局长就某安排作出裁定，而局长认为该安排并非该申请人认真考虑进行的；
　　(b)有关的申请是琐屑无聊或无理取闹的；
　　(c)局长正进行一项审计，而该项审计是就本条例的任何条文在建议作出的裁定如经作出则会适用的期间内如何适用于申请人或适用于与有关的申请的标的安排类似的安排而进行的；
　　(d)局长认为申请人没有就有关的申请提供充足的资料；或
　　(e)局长认为鉴于他可得的资源，作出裁定是不合理的。
　　4.凡局长根据第2条拒绝作出裁定或凭借第3条而没有作出裁定，局长须将其决定以及作出决定的理由以书面通知申请人。
　　5.凡局长已向任何人就本条例的任何条文对某安排的适用情况作出裁定，而─
　　(a)在该裁定指明的期间内的所有时间或任何部分时间该裁定适用于该安排；及
　　(b)该人已根据第15条在根据本条例提交的报税表中披露他在拟备和提交该报税表时是有依赖该裁定的，则局长须就该期间的所有时间或该部分时间(视属何情况而定)按照该裁定将该条文适用于该人及该安排。
　　6.任何裁定只有在本条例某条文在该裁定中明文提述时，方作为就该条文作出的裁定而适用于任何安排，但适用期亦仅以该裁定指明的期间为限。
　　7.在以下情况下，裁定不适用于某安排─
　　(a)该安排与该裁定指明的安排有重大不同；
　　(b)在要求作出该裁定的申请中或就该申请而言有任何在要项方面的遗漏或失实陈述；或
　　(c)在该裁定所述的由局长就任何将来发生的事件或任何其他事项作出的假设并不正确。
　　8.要求作出裁定的申请─
　　(a)必须指明申请人；
　　(b)在申请人要求就某安排作出裁定的情况下，必须披露所有与该安排有关的事实及文件；
　　(c)在申请人要求就本条例的任何条文作出裁定的情况下，必须述明该条文；
　　(d)必须述明与该申请提出的争论点有关的法律观点(如有的话)；
　　(e)必须提供局长不时为本条的施行而以书面指明的资料；及
　　(f)必须附有一份草拟裁定。
　　9.凡有任何要求作出裁定的申请，局长可随时要求就该申请提交进一步的有关资料。
　　10.在不损害第2条的规定为原则下，如局长认为任何裁定是否正确，有赖于作出某些假设(不论该等假设是就将来发生的事件或任何其他事项作出的)，则除第11条另有规定外，局长可作出他认为最为适当的假设。
　　11.局长不可就任何申请人所能提供的资料作出任何假设。
　　12.局长作出的裁定，必须述明─
　　(a)该裁定所适用的人的姓名或名称，以及该裁定所适用的本条例条文及安排；
　　(b)该裁定适用的期间；及
　　(c)局长就将来发生的事件或任何其他事项在要项上作出的假设。
　　13.局长可随时藉向任何裁定所适用的人就该裁定的撤回以及撤回的理由发出书面通知，将该裁定撤回。
　　14.如局长撤回就某安排作出的裁定，则─
　　(a)如该安排在撤回日期后订立或达成，该裁定须停止适用于该安排；
　　(b)如该安排已在撤回日期或之前订立或达成，则─
　　(i)凡该裁定所适用的人已根据第15条在根据本条例提交的报税表中披露他在拟备和提交该报税表时是有依赖该裁定的，该裁定在撤回日期后须继续在该裁定指明的期间的剩余时间适用于该安排；
　　(ii)在任何其他情况下，该裁定须停止适用于该安排。
　　15.凡─
　　(a)任何人取得任何裁定；
　　(b)该人根据本条例须提交任何报税表；及
　　(c)在拟备该报税表时，该人须考虑本条例某条文适用于该裁定所指明的安排的方式，则该人必须在该报税表中披露─
　　(i)该裁定的存在；
　　(ii)该人在拟备和提交该报税表时是否有依赖该裁定；及
　　(iii)在该裁定指明的安排上的任何重大变化。
　　16.(a)如本条例的任何条文是某裁定的标的或对某裁定有所影响，而该条文被废除，则该裁定须按所作废除的范围由该项废除的生效日期起停止适用。
　　(b)如本条例的任何条文是某裁定的标的或对某裁定有所影响，而该条文被修订或只有一部分被废除，以致该条文的适用方式有所改变，则该裁定须按所作修订或部分废除(视属何情况而定)的范围由该项修订或部分废除(视属何情况而定)的生效日期起停止适用。
　　第II部
　　费用
　　1.就按照第I部提出的任何要求作出裁定的申请而指明的费用如下─
　　(a)就以下裁定缴付的申请费用─
　　(i)
　　就利润是否须被视为应根据本条例第14条作为于香港产生或得自香港的利润征收利得税而作出的裁定
　　$30000
　　(ii)
　　就报酬是否须被视为应凭借本条例第9A条征收薪俸税而作出的裁定
　　$10000
　　(iii)
　　任何其他裁定
　　$10000
　　(b)凡考虑该申请所使用的时间(包括与申请人磋商的任何时间)超出第3条就该裁定所属类别的裁定指明的时间，则为以下人员按所使用的时间每小时计(不足一小时亦作一小时计)的附加费用─
　　(i)
　　副局长
　　$1330
　　(ii)
　　助理局长
　　$1260
　　(iii)
　　根据本条例获委任的任何其他人
　　$1000
　　2.(a)在按照第I部提出的任何要求作出裁定的申请中，须─
　　(i)在局长就该裁定而需向外界收取任何意见的情况下，就局长因此而向任何人支付的任何费用作出付还；及
　　(ii)就局长就该裁定招致的任何费用及合理开支作出付还。(b)为本条例的施行，除第1条指明的费用外，根据(a)段须作出的付还，亦须视为就按照第I部提出的任何要求作出裁定的申请而指明的费用。
　　3.为第1(b)条的施行而指明的时间如下─
　　(a)
　　就利润是否须被视为应根据本条例第14条作为于香港产生或得自香港的利润征收利得税而作出的裁定
　　23小时
　　(b)
　　就报酬是否须被视为应凭借本条例第9A条征收薪俸税而作出的裁定
　　11小时
　　(c)
　　任何其他裁定
　　7小时
　　4.即使任何要求作出裁定的申请被撤回，申请人仍有法律责任缴付在局长接获撤回通知之前就该申请所招致的所有属本部指明的费用。
　　(由1998年第32号第32条增补)
　　第112章附表11　根据第88B条要求发出通知须缴付的费用
　　[第88B条]
　　就第88B条所指的要求须缴付的费用是$350。
　　(由1999年第30号第44条增补)
　　第112章附表12　关于2001/02课税年度暂缴薪俸税的过渡性条文
　　[第89条]
　　1.在本附表中─
　　“住宅”(dwelling)、“居住地方”(place of residence) 及“认可组织或协会”(recognized organization or association) 分别具有第26E(9)条给予该等词语的涵义；
　　“居所贷款”(home loan) 就任何根据第2段提出申请的人而言，指符合以下规定的贷款─
　　(a)该贷款是全部或部分用于取得符合以下规定的住宅的─
　　(i)该住宅在2001/02课税年度任何期间内是由该人以唯一拥有人或联权共有人或分权共有人身分持有的；及
　　(ii)该住宅在该期间内是被该人全部或部分用作其居住地方的；及(b)该贷款在该期间内是以该住宅或任何其他在香港的财产的按揭或押记作为保证的；“居所贷款利息”(home loan interest) 就任何根据第2段提出申请的人而言，指该人作为居所贷款所关乎的住宅的唯一拥有人或联权共有人或分权共有人而就该居所贷款向以下机构缴付的利息─
　　(a)政府；
　　(b)财务机构；
　　(c)根据《储蓄互助社条例》(第119章)注册的储蓄互助社；
　　(d)根据《放债人条例》(第163章)领有牌照的放债人；
　　(e)香港房屋协会；
　　(f)该人的雇主；或
　　(g)任何认可组织或协会。
　　2.在不损害第63E条的规定的原则下，凡任何人有法律责任就2001/02课税年度缴付暂缴薪俸税，该人可─
　　(a)在该笔暂缴薪俸税的缴税日期前的第28日或之前；或
　　(b)在根据第63C(6)条发出的缴付暂缴薪俸税的通知书的日期后的第14日或之前，(两者以较迟者为准)向局长提交书面通知，并以他在该课税年度已缴付或相当可能缴付的居所贷款利息超逾以下数额为理由，向局长申请暂缓缴付该笔税款的全部或部分，直至该人须就该课税年度缴付薪俸税时为止─
　　(i)在居所贷款利息所关乎的住宅是由该人以唯一拥有人身分持有的情况下，数额为$100000；或
　　(ii)在居所贷款利息所关乎的住宅是由该人以非唯一拥有人身分持有的情况下，数额为按照第3段计算所得之数。
　　3.第2(ii)段提述的数额─
　　(a)在有关住宅是由该人以联权共有人身分持有的情况下，为将$100000除以联权共有人的人数所得之数；或
　　(b)在有关住宅是由该人以分权共有人身分持有的情况下，为将$100000乘以他在该住宅的拥有权中所占的份额所得之数。
　　4.凡局长信纳一般地或就个别个案延长根据第2段提出申请的时限是适当的，他可以这样做。
　　5.局长在接获根据第2段提出的申请后，须考虑该申请，并可批准暂缓缴付有关暂缴薪俸税的全部或部分。
　　6.局长须将其决定以书面通知根据第2段提出申请的人。
　　(附表12由2001年第29号第4条增补)
　　第112章附表13　为施行第12(6)(c)(iii)条而审定或认可训练或发展课程的机构
　　[第12条]
　　项机构
　　1.
　　藉《建筑师注册条例》(第408章)第4条设立的建筑师注册管理局
　　2.
　　藉《中医药条例》(第549章)第3条设立的香港中医药管理委员会
　　3.
　　藉《脊医注册条例》(第428章)第3条设立的脊医管理局
　　4.
　　藉《工业训练(建造业)条例》(第317章)第4条设立的建造业训练局
　　5.
　　藉《牙医注册条例》(第156章)第4条设立的香港牙医管理委员会
　　6.
　　藉《工程师注册条例》(第409章)第3条设立的工程师注册管理局
　　7.
　　藉《地产代理条例》(第511章)第4条设立的地产代理监管局
　　8.
　　藉《香港医学专科学院条例》(第419章)第3条设立的香港医学专科学院
　　9.
　　《法律执业者条例》(第159章)第2(1)条所提述的大律师公会
　　10.
　　藉《香港建筑师学会法团条例》(第1147章)第3条成立为法团的香港建筑师学会
　　11.
　　藉《香港工程师学会条例》(第1105章)第3条成立为法团的The Hong Kong Institution of Engineers
　　12.
　　藉《香港房屋经理学会条例》(第507章)第3条成立为法团的香港房屋经理学会
　　13.
　　藉《香港园境师学会法团条例》(第1162章)第3条成立为法团的香港园境师学会
　　14.
　　藉《香港规划师学会法团条例》(第1153章)第3条成立为法团的香港规划师学会
　　15.
　　藉《香港测量师学会条例》(第1148章)第3条成立为法团的香港测量师学会
　　16.
　　藉《专业会计师条例》(第50章)第3条成立为法团的香港会计师公会
　　17.
　　经《1998年法律执业者(修订)条例》(1998年第27号)第5(1)(e)条修订的《法律执业者条例》(第159章)第2(1)条所提述的香港国际公证人协会
　　18.
　　藉《房屋经理注册条例》(第550章)第3条设立的房屋经理注册管理局
　　19.
　　根据《土地测量条例》(第473章)第6条委出的土地测量师注册委员会
　　20.
　　藉《园境师注册条例》(第516章)第3条设立的园境师注册管理局
　　21.
　　《法律执业者条例》(第159章)第2(1)条所提述的香港律师会
　　22.
　　藉《医生注册条例》(第161章)第3条设立的香港医务委员会
　　23.
　　藉《辅助医疗业条例》(第359章)第5条设立的医务化验师管理委员会
　　24.
　　藉《助产士注册条例》(第162章)第3条设立的香港助产士管理局
　　25.
　　藉《护士注册条例》(第164章)第3条设立的香港护士管理局
　　26.
　　藉《辅助医疗业条例》(第359章)第5条设立的职业治疗师管理委员会
　　27.
　　藉《辅助医疗业条例》(第359章)第5条设立的视光师管理委员会
　　28.
　　藉《药剂业及毒药条例》(第138章)第3条设立的药剂业及毒药管理局
　　29.
　　藉《辅助医疗业条例》(第359章)第5条设立的物理治疗师管理委员会
　　30.
　　藉《规划师注册条例》(第418章)第3条设立的规划师注册管理局
　　31.
　　藉《辅助医疗业条例》(第359章)第5条设立的放射技师管理委员会
　　32.
　　藉《保安及护衞服务条例》(第460章)第4条设立的保安及护衞业管理委员会
　　33.
　　藉《社会工作者注册条例》(第505章)第4条设立的社会工作者注册局
　　34.
　　藉《测量师注册条例》(第417章)第3条设立的测量师注册管理局
　　35.
　　《旅行代理商条例》(第218章)第32A(1)条所提述的香港旅游业议会
　　36.
　　藉《兽医注册条例》(第529章)第3条设立的兽医管理局
　　37.
　　藉《职业训练局条例》(第1130章)第4条设立的职业训练局
　　(附表13由2004年第12号第22条增补)__________________________________________________________________________
　　注：
　　1 2004年第12号对本附表(第17项除外)作出的修订，就2004/05课税年度及其后的所有课税年度而适用。(请参阅2004年第12号第2(5)(a)条)
　　2. 2004年第12号对本附表第17项作出的修订，就《1998年法律执业者(修订)条例》(1998年第27号)第5(1)(e)条开始实施的课税年度及其后所有的课税年度而适用。(请参阅2004年第12号第2(5)(b)条)
　　　　
　　【英文全文】
　　Cap　112　Long　title
　　　　To impose a tax on property, earnings and profits.
　　(Amended 26 of 1969 s. 2; 17 of 1989 s. 2)
　　[3 May 1947]
　　(Originally 20 of 1947 (Cap 112 1950))
　　Cap 112 s 1 Short title
　　PART I
　　INTRODUCTORY
　　This Ordinance may be cited as the Inland Revenue Ordinance.
　　Cap 112 s 2 Interpretation
　　(1) In this Ordinance, unless the context otherwise requires-
　　"active partner" (积极参与的合伙人), in relation to a partnership, means a partner who takes an active part in the control, management, or conduct of the trade or business of such partnership;
　　"agent" (代理人), in relation to a non-resident person or to a partnership in which any partner is a non-resident person, includes-
　　(a) the agent, attorney, factor, receiver, or manager in Hong Kong of such person or partnership, and
　　(b) any person in Hong Kong through whom such person or partnership is in receipt of any profits or income arising in or derived from Hong Kong;"approved charitable donation" (认可慈善捐款) means a donation of money to any charitable institution or trust of a public character which is exempt from tax under section 88 or to the Government, for charitable purposes; (Replaced 13 of 1971 s. 2. Amended 76 of 1975 s. 2; 74 of 1981 s. 4; 30 of 1990 s. 2; 78 of 1999 s. 7)
　　"arrangement" (安排) includes-
　　(a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable or intended to be enforceable, by legal proceedings; and
　　(b) any scheme, plan, proposal, action or course of action or course of conduct; (Added 32 of 1998 s. 3)"assessable income" (应评税入息) means the assessable income of a person in any year of assessment as ascertained in accordance with sections 11B, 11C and 11D; and "net assessable income" (应评税入息实额) means assessable income as adjusted in accordance with section 12; (Replaced 71 of 1983 s. 2)
　　"assessable profits" (应评税利润) means the profits in respect of which a person is chargeable to tax for the basis period for any year of assessment, calculated in accordance with the provisions of Part IV; (Replaced 28 of 1964 s. 2)
　　"assessor" (评税主任) means an assessor appointed under this Ordinance;
　　"assistant commissioner" (助理局长) means an assistant commissioner of Inland Revenue appointed under this Ordinance;
　　"authorized representative" (获授权代表) means a person authorized in writing by any other person to act on his behalf for the purposes of this Ordinance; (Replaced 7 of 1975 s. 2)
　　"basis period" (评税基期) for any year of assessment is the period on the income or the profits of which tax for that year ultimately falls to be computed; (Amended 36 of 1955 s. 3)
　　"bill of sale" (卖据) means a bill of sale registrable under the Bills of Sale Ordinance (Cap 20);
　　"body of persons" (团体) means any body politic, corporate or collegiate and any company, fraternity, fellowship and society of persons whether corporate or not corporate; (Added 36 of 1955 s. 3)
　　"business" (业务) includes agricultural undertaking, poultry and pig rearing and the letting or sub-letting by any corporation to any person of any premises or portion thereof, and the sub-letting by any other person of any premises or portion of any premises held by him under a lease or tenancy other than from the Government; (Replaced 35 of 1965 s. 2. Amended 19 of 1996 s. 15)
　　"certificate of deposit" (存款证) means a document relating to money, in any currency, which has been deposited with the issuer or some other person, being a document which recognizes an obligation to pay a stated amount to bearer or to order, with or without interest, and being a document by the delivery of which, with or without endorsement, the right to receive that stated amount, with or without interest, is transferable, and, in the case of any such document which is a prescribed instrument by virtue of paragraph (a) of the definition of "prescribed instrument" (订明的票据) in section 137B of the Banking Ordinance (Cap 155), includes any right or interest referred to in paragraph (b) of that definition in respect of such document; (Added 30 of 1981 s. 2. Amended 94 of 1993 s. 36)
　　"Commissioner" (局长) means the Commissioner of Inland Revenue appointed under this Ordinance; (Replaced 26 of 1969 s. 3)
　　"conditional sale agreement" (有条件售卖协议) means an agreement for the sale of goods under which the purchase price or part of the purchase price is payable by instalments, and the property in the goods remains in the seller (notwithstanding that the buyer is to be in possession of the goods) until such conditions as to the payment of instalments or otherwise as may be specified in the agreement are fulfilled; (Added 32 of 1998 s. 3)
　　"corporation" (法团) means any company which is either incorporated or registered under any enactment or charter in force in Hong Kong or elsewhere but does not include a co-operative society or a trade union; (Amended 2 of 1971 s. 2)
　　"debenture" (债权证) means a debenture as defined in section 2(1) of the Companies Ordinance (Cap 32);
　　"deposit" (存款) means a deposit as defined in section 2(1) of the Banking Ordinance (Cap 155); (Added 29 of 1982 s. 2. Amended 27 of 1986 s. 137)
　　"deputy commissioner" (副局长) means a deputy commissioner of Inland Revenue appointed under this Ordinance; (Amended 48 of 1995 s. 2)
　　"digital signature" (数码签署) has the same meaning as in section 2(1) of the Electronic Transactions Ordinance (Cap 553); (Added 5 of 2003 s. 2)
　　"electronic record" (电子纪录) has the same meaning as in section 2(1) of the Electronic Transactions Ordinance (Cap 553); (Added 5 of 2003 s. 2)
　　"executor" (遗嘱执行人) means any executor, administrator, or other person administering the estate of a deceased person, and includes a trustee acting under a trust created by the last will of the author of the trust;
　　"financial institution" (财务机构), means-
　　(a) an authorized institution within the meaning of section 2 of the Banking Ordinance (Cap 155);
　　(b) any associated corporation of such an authorized institution which, being exempt by virtue of section 3(2)(a) or (b) or (c) of the Banking Ordinance (Cap 155), would have been liable to be authorized as a deposit-taking company or restricted licence bank under that Ordinance had it not been so exempt; (Replaced 27 of 1986 s. 137. Amended 3 of 1990 s. 55; 49 of 1995 s. 53)"grandparent or grandparent of his or her spouse" (该人的或其配偶的祖父母或外祖父母), in relation to any person, means-
　　(a) a natural grandfather or grandmother of the person or his or her spouse;
　　(b) an adoptive grandparent of the person or his or her spouse (whether an adoptive parent of a natural parent, adoptive parent or step parent of the person or his or her spouse, or a natural parent of an adoptive parent of the person or his or her spouse);
　　(c) a step grandparent of the person or his or her spouse (whether a step parent of a natural parent, adoptive parent or step parent of the person or his or her spouse, or a natural parent of a step parent of the person or his or her spouse); or
　　(d) in the case of a deceased spouse, a person who would have been the grandparent of the person's spouse by reason of any of the provisions of paragraphs (a) to (c) if the spouse had not died; (Added 31 of 1998 s. 3)"hire-purchase agreement" (租购协议) means an agreement for the bailment of goods under which the bailee may buy the goods, or under which the property in the goods will or may pass to the bailee; (Added 32 of 1998 s. 3)
　　"Hong Kong currency" (港币) means money which is legal tender in Hong Kong; (Added 29 of 1982 s. 2)
　　"husband" (丈夫) means a married man whose marriage is a marriage within the meaning of this section; (Added 43 of 1989 s. 2)
　　"incapacitated person" (无行为能力的人) means any minor, lunatic, idiot, or person of unsound mind;
　　"inspector" (税务督察) means an inspector appointed under this Ordinance; (Added 36 of 1955 s. 3)
　　"lease" (租约), in relation to any machinery or plant, includes-
　　(a) any arrangement under which a right to use the machinery or plant is granted by the owner of the machinery or plant to another person; and
　　(b) any arrangement under which a right to use the machinery or plant, being a right derived directly or indirectly from a right referred to in paragraph (a), is granted by a person to another person,but does not include a hire-purchase agreement or a conditional sale agreement unless, in the opinion of the Commissioner, the right under the agreement to purchase or obtain the property in the goods would reasonably be expected not to be exercised; (Added 32 of 1998 s. 3)"limited partnership" (有限责任合伙) has the same meaning as in section 3 of the Limited Partnerships Ordinance (Cap 37); (Added 47 of 1992 s. 2)
　　"mandatory contributions" (强制性供款), in relation to a mandatory provident fund scheme, means mandatory contributions paid to the scheme in accordance with the Mandatory Provident Fund Schemes Ordinance (Cap 485); (Added 4 of 1998 s. 6)
　　"mandatory provident fund scheme" (强制性公积金计划) means a provident fund scheme registered under the Mandatory Provident Fund Schemes Ordinance (Cap 485); (Added 4 of 1998 s. 6)
　　"marriage" (婚姻) means-
　　(a) any marriage recognized by the law of Hong Kong; or
　　(b) any marriage, whether or not so recognized, entered into outside Hong Kong according to the law of the place where it was entered into and between persons having the capacity to do so, but shall not, in the case of a marriage which is both potentially and actually polygamous, include marriage between a man and any wife other than the principal wife, and "married" (结婚) shall be construed accordingly; (Added 43 of 1989 s. 2)"mortgage" (按揭) means a security by way of mortgage or equitable mortgage for the payment of any definite and certain sum of money advanced or lent at the time, or previously due and owing, or forborne to be paid, being payable, or for the repayment of money thereafter to be lent, advanced or paid, or which may become due upon an account current, together with any sum already advanced or due, or without, as the case may be, and includes-
　　(a) conditional surrender by way of mortgage, or further charge, of or affecting any property whatsoever; and
　　(b) any conveyance of any property whatsoever in trust to be sold or otherwise converted into money, intended only as a security, and redeemable before the sale or other disposal thereof, either by express stipulation or otherwise; and
　　(c) any instrument for defeating or making redeemable, or explaining or qualifying any conveyance, transfer or disposition of any property whatsoever, apparently absolute, but intended only as a security; and
　　(d) any instrument relating to the deposit of any title deeds or instruments constituting or being evidence of the title to any property whatsoever or creating a charge on any property whatsoever; and
　　(e) any mortgage by an equitable owner of his equitable rights; and
　　(f) any warrant of attorney to enter up judgment; (Replaced 79 of 1979 s. 2) [cf. 1891 c. 39 s. 86 U.K.]"net chargeable income" (应课税入息实额) means net chargeable income calculated in accordance with section 12B; (Added 71 of 1983 s. 2)
　　"occupational retirement scheme" (职业退休计划) has the meaning assigned to it by section 2(1) of the Occupational Retirement Schemes Ordinance (Cap 426); (Added 76 of 1993 s. 2)
　　"owner" (拥有人) in respect of land or buildings or land and buildings, includes a person holding directly from the Government, a beneficial owner, a tenant for life, a mortgagor, a mortgagee in possession, a person with adverse title to land receiving rent from buildings or other structures erected on that land, a person who is making payments to a co-operative society registered under the Co-operative Societies Ordinance (Cap 33) for the purpose of the purchase thereof, and a person who holds land or buildings or land and buildings subject to a ground rent or other annual charge; and includes an executor of the estate of an owner; (Added 26 of 1969 s. 3. Amended 8 of 1983 s. 2; 52 of 1993 s. 2)
　　"parent or parent of his or her spouse" (该人的或其配偶的父或母), in relation to any person, means-
　　(a) a parent of whose marriage the person or his or her spouse is the child;
　　(b) the natural father or mother of the person or his or her spouse;
　　(c) a parent by whom the person or his or her spouse was adopted;
　　(d) a step parent of the person or his or her spouse; or
　　(e) in the case of a deceased spouse, a person who would have been the parent of the person's spouse by reason of any of the provisions of paragraphs (a) to (d) if the spouse had not died; (Added 31 of 1998 s. 3)"password" (通行密码) means any combination of letters, characters, numbers or other symbols selected by a person and approved by the Commissioner for use in systems designated by the Commissioner for the purpose of authenticating the person's identification in communicating with the Commissioner in relation to a return required to be furnished under this Ordinance; (Added 5 of 2003 s. 2)
　　"person" (人、人士) includes a corporation, partnership, trustee, whether incorporated or unincorporated, or body of persons; (Amended 2 of 1971 s. 2; 30 of 1981 s. 2)
　　"precedent partner" (首合伙人) means the partner who, of the active partners resident in Hong Kong-
　　(a) is first named in the agreement of partnership; or
　　(b) if there is no agreement, is specified by name or initials singly or with precedence to the other partners in the usual name of the partnership; or
　　(c) is first named in any statutory statement of the names of the partners;"profits arising in or derived from Hong Kong" (于香港产生或得自香港的利润) for the purposes of Part IV shall, without in any way limiting the meaning of the term, include all profits from business transacted in Hong Kong, whether directly or through an agent;
　　"receiver" (接管人) includes any receiver or liquidator, and any assignee, trustee, or other person having the possession or control of the property of any person by reason of insolvency or bankruptcy;
　　"recognized certificate" (认可证书) has the same meaning as in section 2(1) of the Electronic Transactions Ordinance (Cap 553); (Added 5 of 2003 s. 2)
　　"recognized occupational retirement scheme" (认可职业退休计划) means an occupational retirement scheme-
　　(a) which, prior to the commencement* of section 2 of the Inland Revenue (Amendment) (No. 5) Ordinance 1993 (76 of 1993), was a retirement scheme approved by the Commissioner under section 87A where such approval has not subsequently been withdrawn;
　　(b) registered for the time being under section 18 of the Occupational Retirement Schemes Ordinance (Cap 426);
　　(c) in respect of which an exemption certificate has been issued under section 7(1) of the Occupational Retirement Schemes Ordinance (Cap 426) and has not been withdrawn;
　　(d) which is operated by an employer who is-
　　(i) the government of a country or territory outside Hong Kong; or
　　(ii) any agency or undertaking of or by such a government which is not operated for the purpose of gain; or (Amended 19 of 1996 s. 3)(e) contained in or otherwise established by an Ordinance other than the Mandatory Provident Fund Schemes Ordinance (Cap 485); (Added 76 of 1993 s. 2. Amended 4 of 1998 s. 6)"recognized retirement scheme" (认可退休计划) means-
　　(a) a recognized occupational retirement scheme; or
　　(b) a mandatory provident fund scheme; (Added 31 of 1998 s. 3)"return" (报税表) includes any return furnished under section 51AA, irrespective of the manner in which that return is furnished; (Added 5 of 2003 s. 2)
　　"river trade limits" (内河航限) has the same meaning as in the Merchant Shipping Ordinance (Cap 281); (Added 47 of 1992 s. 2)
　　"specified form" (指明的格式) means a form specified under section 86; (Added 43 of 1989 s. 2. Amended 5 of 2003 s. 2)
　　"spouse" (配偶) means a husband or wife; (Added 43 of 1989 s. 2)
　　"standard rate" (标准税率) means the rate specified in Schedule 1; (Added 30 of 1950 Schedule)
　　"tax" (税、税款、税项) except for the purposes of Parts XII and XIII, means any tax imposed by this Ordinance (including provisional salaries tax charged under Part XA, provisional profits tax charged under Part XB and provisional property tax charged under Part XC) other than additional tax, but for the purposes of Parts XII and XIII "tax" (税、税款、税项) includes additional tax; (Replaced 26 of 1969 s. 3. Amended 8 of 1973 s. 2; 7 of 1975 s. 2; 8 of 1983 s. 2)
　　"telefiling system" (电话报税系统) means a system that enables a person to furnish to the Commissioner certain returns or information by using a telephone; (Added 5 of 2003 s. 2)
　　"trade" (行业、生意) includes every trade and manufacture, and every adventure and concern in the nature of trade;
　　"trustee" (受讬人) includes any trustee, guardian, curator, manager, or other person having the direction, control, or management of any property on behalf of any person, but does not include an executor;
　　"voluntary contributions" (自愿性供款), in relation to a mandatory provident fund scheme, means voluntary contributions paid to the scheme in accordance with section 11 of the Mandatory Provident Fund Schemes Ordinance (Cap 485); (Added 4 of 1998 s. 6)
　　"wife" (妻子) means a married woman whose marriage is a marriage within the meaning of this section; (Replaced 43 of 1989 s. 2)
　　"year of assessment" (课税年度) means the period of 12 months commencing on 1 April in any year; (Replaced 30 of 1950 Schedule)
　　"year preceding a year of assessment" (任何课税年度的上一年) means the period of 12 months ending on 31 March immediately prior to such year of assessment.
　　(Amended 36 of 1955 s. 3; 9 of 1958 s. 2; 26 of 1969 s. 3; 7 of 1986 s. 12; 76 of 1993 s. 2; 12 of 1999 s. 3)(2) For the purposes of the definition of "financial institution" (财务机构) in subsection (1)-
　　"associated corporation" (相联法团), in relation to an authorized institution, means-
　　(a) a corporation over which the institution has control;
　　(b) a corporation which has control over the institution; or
　　(c) a corporation which is under the control of the same person as is the institution; (Replaced 49 of 1995 s. 53)"control" (控制), in relation to a corporation, means the power of a person to secure-
　　(a) by means of the holding of shares or the possession of voting power in or in relation to that or any other corporation; or
　　(b) by virtue of any powers conferred by the articles of association or other document regulating that or any other corporation,that the affairs of the first-mentioned corporation are conducted in accordance with the wishes of that person.
　　(Added 73 of 1978 s. 2)(2A) For the purposes of the definition of "recognized occupational retirement scheme" (认可职业退休计划) in subsection (1)-
　　(a) a scheme which is registered for the time being under section 18 of the Occupational Retirement Schemes Ordinance (Cap 426) shall upon registration be regarded as a recognized occupational retirement scheme as from-
　　(i) the date on which the application for such registration was made; or
　　(ii) the date on which the terms of the scheme came into effect,
　　whichever is the earlier; and(b) a scheme in respect of which an exemption certificate has been issued under section 7(1) of the Occupational Retirement Schemes Ordinance (Cap 426) and has not been withdrawn shall upon the issue of the certificate be regarded as a recognized occupational retirement scheme as from-
　　(i) the date on which the application for the certificate was made; or
　　(ii) the date on which the terms of the scheme came into effect,
　　whichever is the earlier:Provided that if such date is earlier than the first commencement date of the Occupational Retirement Schemes Ordinance (Cap 426), the scheme shall be regarded as a recognized occupational retirement scheme as from such commencement date. (Added 76 of 1993 s. 2)
　　(3) For the purposes of this Ordinance a husband and wife shall be deemed to be living apart when they are living apart-
　　(a) under a decree or order of a competent court in or outside Hong Kong;
　　(b) under a duly executed deed of separation or any instrument of similar effect; or
　　(c) in such circumstances that the Commissioner is of the opinion the separation is likely to be permanent. (Added 43 of 1989 s. 2)(4) Whether or not a person who is or was formerly a member of a mandatory provident fund scheme has permanently departed from Hong Kong is, for the purposes of this Ordinance, to be determined by reference to regulations in force under the Mandatory Provident Fund Schemes Ordinance (Cap 485). (Added 4 of 1998 s. 6)
　　(5) In this Ordinance, a reference to the act of signing a return required to be furnished under this Ordinance includes a reference to-
　　(a) the affixing of a digital signature to; or (Amended 14 of 2004 s. 29)
　　(b) the inclusion of a password with,the return for the purpose of authenticating or approving it. (Added 5 of 2003 s. 2)
　　(6) For the purposes of subsection (5)(a), a digital signature shall be-
　　(a) supported by a recognized certificate;
　　(b) generated within the validity of that certificate; and
　　(c) used in accordance with the terms of that certificate. (Added 14 of 2004 s. 29)(7) For the purposes of subsection (6)(a), a digital signature is taken to be supported by a recognized certificate if it is taken to be supported by that certificate under section 2(2) of the Electronic Transactions Ordinance (Cap 553). (Added 14 of 2004 s. 29)
　　(8) In subsection (6)(b), "within the validity of that certificate" (在该证书的有效期内) has the meaning assigned to it by section 6(2) of the Electronic Transactions Ordinance (Cap 553). (Added 14 of 2004 s. 29)
　　______________________________________________________________________________
　　Note:
　　* Commencement date: 19 November 1993.
　　Cap 112 s 3 Establishment of Board of Inland Revenue. Power of Chief Executive to appoint a Commissioner and other officers
　　Remarks:
　　Amendments retroactively made-see 12 of 1999 s. 3
　　(1) (a) There shall be a Board of Inland Revenue composed of the Financial Secretary and 4 other members appointed by the Chief Executive, of whom not more than one shall be an official in the employment of the Government. A member so appointed shall hold office until he shall resign or be removed from office by the Chief Executive. (Amended 12 of 1999 s. 3)
　　(aa) The Board of Inland Revenue shall have a secretary who shall be a deputy commissioner. (Added 8 of 1983 s. 3. Amended 48 of 1995 s. 3)
　　(b) 3 members of the Board of Inland Revenue shall form a quorum for the transaction of business and when the Financial Secretary is present he shall be the chairman.
　　(c) All matters coming before the Board of Inland Revenue shall be decided by a majority of votes, and in the case of an equality of votes the chairman or presiding member shall have a second or a casting vote.
　　(d) The Board of Inland Revenue may transact any of its business by the circulation of papers without meeting; and a resolution signed by a majority of the members shall be as valid and effective as if it had been passed at a meeting by the votes of the members so signing. (Added 8 of 1983 s. 3) (2) For the purposes of this Ordinance, the Chief Executive may appoint a Commissioner, deputy commissioners, assistant commissioners, assessors and inspectors. (Amended 36 of 1955 s. 4; 48 of 1995 s. 3; 12 of 1999 s. 3)
　　(3) An assistant commissioner exercising or performing any power, duty, or function of the Commissioner under this Ordinance shall be deemed for all purposes to be authorized to exercise or perform the same until the contrary is proved.
　　(4) All powers conferred upon an assessor by this Ordinance may be exercised by an assistant commissioner.
　　Cap 112 s 3A Exercise of powers and duties
　　(1) Where under this Ordinance any power is conferred or any duty is imposed on the Commissioner and so long as it is not provided that the power or duty shall be exercised or performed by the Commissioner personally, such power may be exercised or such duty may be performed by a deputy commissioner or by an assistant commissioner. (Amended 48 of 1995 s. 4)
　　(2) Except where a provision of this Ordinance provides that a power or duty shall be exercised or performed by the Commissioner personally, the Commissioner may, subject to such limitations as he may think fit, authorize in writing any public officer to exercise any power or perform any duty conferred or imposed upon him by this Ordinance.
　　(Added 26 of 1969 s. 4)
　　Cap 112 s 4 Official secrecy
　　Remarks:
　　Amendments retroactively made-see 12 of 1999 s. 3
　　(1) Except in the performance of his duties under this Ordinance, every person who has been appointed under or who is or has been employed in carrying out or in assisting any persons to carry out the provisions of this Ordinance shall preserve and aid in preserving secrecy with regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties under this Ordinance, and shall not communicate any such matter to any person other than the person to whom such matter relates or his executor or the authorized representative of such person or such executor, nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner. (Amended 9 of 1958 s. 3)
　　(2) Every person appointed under or employed in carrying out the provisions of this Ordinance, shall before acting under this Ordinance take and subscribe before a commissioner for oaths an oath of secrecy in such form as the Board of Inland Revenue may specify. (Amended 39 of 1969 s. 2; 47 of 1997 s. 10)
　　(3) No person appointed under or employed in carrying out the provisions of this Ordinance shall be required to produce in any court any return, document, or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Ordinance, except as may be necessary for the purpose of carrying into effect the provisions of this Ordinance.
　　(4) Notwithstanding anything contained in this section, the Commissioner or any officer of the Inland Revenue Department authorized by the Commissioner in that behalf may communicate any matter which comes to his knowledge, including a copy of any return, accounts or other document submitted to him in connection with this Ordinance-
　　(a) to the Commissioner of Rating and Valuation, to the Collector of Stamp Revenue, or to the Estate Duty Commissioner, or (Amended 20 of 1948 s. 4)
　　(b) (Repealed 12 of 1999 s. 3)
　　(c) to the Secretary for Justice, or any public officer authorized by him, for the purpose of reporting under section 68(5) an appeal to the Board of Review, or (Added 2 of 1971 s. 3. Amended 79 of 1992 s.10; L.N. 362 of 1997)
　　(d) to any person appointed under or employed in carrying out the provisions of the Business Registration Ordinance (Cap 310), as regards any matter required to be notified to the Commissioner pursuant to section 8(1) or (2) of that Ordinance by the person submitting such return, accounts or other document. (Added 79 of 1992 s. 10) (5) Notwithstanding anything contained in this section, the Commissioner may permit the Director of Audit or any officer of that department duly authorized by the Director of Audit in that behalf to have such access to any records or documents as may be necessary for the performance of his official duties. The Director of Audit or any officer so authorized shall be deemed to be a person employed in carrying out the provisions of this Ordinance for the purpose of subsection (2).
　　(6) Notwithstanding anything contained in this section, where the Commissioner is of the opinion that any tax deemed to be in default under the provisions of section 71(1) has for the time being become irrecoverable, he may communicate to the Financial Secretary the names and descriptions of the persons charged with such tax together with particulars of the tax in default. (Added 9 of 1958 s. 3)
　　(Amended 9 of 1958 s. 3)
　　Cap 112 s 5 Charge of property tax
　　PART II
　　PROPERTY TAX
　　(1) Property tax shall, subject to the provisions of this Ordinance, be charged for each year of assessment on every person being the owner of any land or buildings or land and buildings wherever situate in Hong Kong and shall be computed at the standard rate on the net assessable value of such land or buildings or land and buildings for each such year. (Amended 76 of 1975 s. 3; 8 of 1983 s. 4; 7 of 1986 s. 12)
　　Provided that-
　　(a) (Repealed 76 of 1975 s. 3)
　　(b) where the owner of the land is not the owner of the buildings thereon, separate assessments shall be made for the land and for the buildings;
　　(c) (Repealed 26 of 1969 s. 5)
　　(d) (Repealed 76 of 1975 s. 3)
　　(e) (Repealed 56 of 1993 s. 2)
　　(Replaced 36 of 1955 s. 6) (1A) In subsection (1), "net assessable value" (应评税净值) means the assessable value of land or buildings or land and buildings, ascertained in accordance with section 5B-
　　(a) (Repealed 56 of 1993 s. 2)
　　(b) less-
　　(i) where the owner agrees to pay the rates in respect of the land or buildings or land and buildings, those rates paid by him; and
　　(ii) an allowance for repairs and outgoings of 20% of that assessable value after deduction of any rates under subparagraph (i). (Added 76 of 1975 s. 3. Amended 8 of 1983 s. 4; 56 of 1993 s. 2) (1B) The percentage allowance specified in subsection (1A) may be amended by resolution of the Legislative Council. (Added 76 of 1975 s. 3)
　　(2) (a) Notwithstanding subsection (1), any corporation carrying on a trade, profession or business in Hong Kong shall, on application made in writing to the Commissioner and on proof of the facts to the satisfaction of the Commissioner, be entitled to exemption from the property tax for any year of assessment in respect of any land or buildings of land and buildings owned by the corporation where the corporation would be entitled under under section 25 to a set-off of the property tax which, if exemption were not granted under this subsection, would be paid by the corporation; and the property shall be and remain exempted from property tax for each year of assessment in which the circumstances are such as to qualify the property for such exemption for that year. (Amended 7 of 1986 s. 12; 56 of 1993 s. 2)
　　(b) (Repealed 56 of 1993 s. 2)
　　(c) Every corporation exempted from property tax under this subsection in respect of any land or buildings or land and buildings shall, within 30 days after the event, notify the Commissioner in writing of any change in the ownership or use thereof or in any other circumstances affecting such exemption. (Added 35 of 1965 s. 3) (2A)-(5) (Repealed 56 of 1993 s. 2)
　　Cap 112 s 5A (Repealed)
　　(Repealed 56 of 1993 s. 3)
　　Cap 112 s 5B Ascertainment of assessable value on or after 1 April 1983
　　(1) This section shall apply to any year of assessment commencing or after 1 April 1983. (Amended 56 of 1993 s. 4)
　　(2) The assessable value of land or buildings or land and buildings for each year of assessment shall be the consideration, in money or money's worth, payable in that year to, to the order of, or for the benefit of, the owner in respect of the right of use of that land or buildings or land and buildings.
　　(3) Any consideration payable before the year of assessment commencing on 1 April 1983 in respect of a period of the right of use which starts after, or extends beyond, 1 April 1983 shall, for the purposes of this section, be deemed to be payable in equal monthly instalments during the period of the right of use or during a period of 3 years ending on 31 March 1986, whichever is the shorter.
　　(4) Any consideration payable in respect of a period of the right of use which is not contained within any one year of assessment shall, for the purposes of this section, be deemed to be payable in equal monthly instalments during the period of the right of use or during a period of 3 years commencing at the start of the period of the right of use to which the consideration relates, whichever is the shorter.
　　(5) (Repealed 56 of 1993 s. 4)
　　(6) In this section, "consideration" (代价) includes any consideration payable in respect of the provision of any services or benefits connected with or related to the right of use.
　　(Added 8 of 1983 s. 6)
　　Cap 112 s 6 (Repealed)
　　(Repealed 8 of 1983 s. 7)
　　Cap 112 s 7 (Repealed)
　　(Repealed 56 of 1993 s. 5)
　　Cap 112 s 7A Interpretation
　　In this Part-
　　"buildings" (建筑物), except for the purposes of section 5(2), includes any part of a building; (Replaced 35 of 1965 s. 4; Amended 56 of 1993 s. 6)
　　"land or buildings or land and buildings" (土地或建筑物或土地连建筑物) includes piers, wharves and other structures;
　　"occupied" (占用), in relation to land or buildings or land and buildings, means land or buildings or land and buildings which are being put to beneficial use. (Replaced 76 of 1975 s. 6)
　　(Added 36 of 1955 s. 9)
　　Cap 112 s 7B (Repealed)
　　(Repealed 56 of 1993 s. 7)
　　Cap 112 s 7C Bad debts
　　(1) In ascertaining the assessable value of any land or buildings or land and buildings under this Part for any year of assessment commencing on or after 1 April 1983, there shall be deducted any consideration in money or money's worth, payable or deemed to be payable on or after 1 April 1983 to, to the order of, or for the benefit of, the owner in respect of the right of use of that land or buildings or that land and buildings and proved to the satisfaction of the assessor to have become irrecoverable during that year of assessment.
　　(2) Consideration previously deducted as irrecoverable and recovered during any year of assessment shall be treated as consideration mentioned in section 5B(2) payable in that year of assessment in respect of the right of use of the land or buildings or land and buildings in respect of which that consideration was payable.
　　(3) Notwithstanding section 70, where a person is entitled to deduct any consideration under subsection (1) but the land or buildings or land and buildings has no or insufficient assessable value from which to deduct that consideration in the year of assessment in which, under that subsection, that consideration is deductible, that consideration, or that consideration to the extent to which it cannot be deducted in that year, shall be deducted from the assessable value of that land or buildings or that land and buildings in the latest year of assessment in which that assessable value is sufficient.
　　(Added 8 of 1983 s. 9)
　　Cap 112 s 8 Charge of salaries tax
　　PART III
　　SALARIES TAX
　　(Amended 36 of 1955 s. 10)
　　(1) Salaries tax shall, subject to the provisions of this Ordinance, be charged for each year of assessment on every person in respect of his income arising in or derived from Hong Kong from the following sources-
　　(a) any office or employment of profit; and
　　(b) any pension.(1A) For the purposes of this Part, income arising in or derived from Hong Kong from any employment-
　　(a) includes, without in any way limiting the meaning of the expression and subject to paragraph (b), all income derived from services rendered in Hong Kong including leave pay attributable to such services; (Amended 69 of 1987 s. 2)
　　(b) excludes income derived from services rendered by a person who-
　　(i) is not employed by the Government or as master or member of the crew of a ship or as commander or member of the crew of an aircraft; and
　　(ii) renders outside Hong Kong all the services in connection with his employment; and (Added 2 of 1971 s. 5. Amended 69 of 1987 s. 2)(c) excludes income derived by a person from services rendered by him in any territory outside Hong Kong where-
　　(i) by the laws of the territory where the services are rendered, the income is chargeable to tax of substantially the same nature as salaries tax under this Ordinance; and
　　(ii) the Commissioner is satisfied that that person has, by deduction or otherwise, paid tax of that nature in that territory in respect of the income. (Added 69 of 1987 s. 2)(1B) In determining whether or not all services are rendered outside Hong Kong for the purposes of subsection (1A) no account shall be taken of services rendered in Hong Kong during visits not exceeding a total of 60 days in the basis period for the year of assessment. (Added 2 of 1971 s. 5)
　　(2) In computing the income of any person for the purposes of subsection (1) there shall be excluded the following-
　　(a) (Repealed 130 of 1997 s. 2)
　　(b) the official emoluments of consuls, vice-consuls and persons employed on the staff of any consulate, who are subjects or citizens of the state which they represent;
　　(c) subject to subsection (4) any sum received by way of commutation of pension under-
　　(i) a recognized occupational retirement scheme upon termination of service, death, incapacity or retirement;
　　(ii) the Pensions Ordinance (Cap 89);
　　(iii) the Pension Benefits Ordinance (Cap 99); or
　　(iv) the Pension Benefits (Judicial Officers) Ordinance (Cap 401); (Replaced 76 of 1993 s. 3)(ca) in the case of a pension attributable to services rendered in any office or employment, other than employment by the Government, so much of the pension as is not attributable to services rendered in Hong Kong; (Added 2 of 1971 s. 5)
　　(cb) so much of accrued benefits received from the approved trustee of a mandatory provident fund scheme on a person's retirement from employment, death or incapacity or permanent departure from Hong Kong as is attributable to mandatory contributions; (Replaced 4 of 1998 s. 6)(cc) subject to subsections (4) and (5)-
　　(i) any sum (not being a pension) withdrawn from a recognized occupational retirement scheme on retirement, death, incapacity or termination of service; and
　　(ii) a sum equal to so much of the accrued benefit received from the approved trustee of a mandatory provident fund scheme on retirement, death, incapacity, termination of service, or taken to have been received from the approved trustee of such a scheme as provided by subsection (9), as is attributable to voluntary contributions paid to the scheme by an employer; (Added 4 of 1998 s. 6)
　　(d) the emoluments payable by the Governments of the members of the Commonwealth, other than the Government of Hong Kong, to members of Her Majesty's forces and to persons in the permanent service of those Governments in Hong Kong in respect of their offices under those Governments;
　　(e) wound and disability pensions granted to members of Her Majesty's forces;
　　(f) gratuities granted to members of Her Majesty's forces in respect of services rendered during war;
　　(fa) the Hong Kong War Memorial Pensions and additional benefits paid under the Hong Kong War Memorial Pensions Ordinance (Cap 386); (Added 51 of 1991 s. 24)
　　(g) any amount arising from a scholarship, exhibition, bursary, or other similar educational endowment held by that person where he is receiving full time instruction at a university, college, school, or other similar educational establishment; (Replaced 26 of 1969 s. 9. Amended 1 of 1991 s. 2)
　　(h) the emoluments payable by the Central People's Government to persons in the temporary service of that Government who are in the opinion of the Commissioner serving in Hong Kong on Mainland of China based terms whereby they are normally employed in the Mainland of China but are liable for service elsewhere or are recruited in the Mainland of China specially for service in Hong Kong; (Added 26 of 1969 s. 9. Amended 23 of 1998 s. 2; 12 of 1999 s. 3)
　　(i) any amount received by way of periodical payments in the nature of alimony or maintenance by a person from his or her spouse or former spouse; (Added 35 of 1965 s. 5. Amended 19 of 1991 s. 2)
　　(j) income derived from services rendered as master or member of the crew of a ship or as commander or member of the crew of an aircraft by a person who was present in Hong Kong on not more than-
　　(i) a total of 60 days in the basis period for that year of assessment; and
　　(ii) a total of 120 days falling partly within each of the basis periods for 2 consecutive years of assessment, one of which is that year of assessment; (Added 2 of 1971 s. 5. Amended 7 of 1986 s. 3)(k) any salary or other remuneration paid by another person who is chargeable to profits tax under Part IV which, but for section 17(2), would be deductible in computing the profits or losses of such other person for the purposes of that Part. (Added 7 of 1986 s. 3)(3) For the purposes of subsection (2)(c) and (cc)- (Amended 4 of 1998 s. 6)
　　"retirement" (退休) means-
　　(a) a retirement from the service of the employer at some specified age of not less than 45 years; or
　　(b) a retirement after some specified period of service with the employer of not less than 10 years; or
　　(c) the attainment of the age of 60 years or some specified age of retirement, whichever is the later;"termination of service" (服务终止) means a termination of employment with the employer other than upon retirement, death or incapacity. (Added 76 of 1993 s. 3)
　　(4) For the purposes of paragraphs (c) and (cc) of subsection (2), an amount that a person-
　　(a) has received from a recognized occupational retirement scheme on the person's termination of service; or
　　(b) has received, or is taken to have received, from a mandatory provident fund scheme on termination of service,may be excluded under those paragraphs to the extent that it is attributable to voluntary contributions made by the person's employer and does not exceed the proportionate benefit calculated in accordance with subsection (5). However, where, in the case of a recognized occupational retirement scheme approved by the Commissioner under section 87A before its repeal by the Inland Revenue (Amendment) (No. 5) Ordinance 1993 (76 of 1993), an amount payable on termination of service in accordance with the rules of the scheme (as approved by the Commissioner before that repeal) exceeds the proportionate benefit so calculated, that amount is to be taken to be the proportionate benefit. (Replaced 4 of 1998 s. 6)
　　(5) For the purposes of subsection (4), the formula for calculating the proportionate benefit is-
　　PB = CMS / 120 x ABwhere-
　　PB is the proportionate benefit to be calculated;
　　CMS is the number of completed months of service that the person has completed with the employer; and
　　AB the amount of the person's accrued benefit. (Added 4 of 1998 s. 6)(6) In subsection (5), "accrued benefit" (累算权益), in relation to a person, means-
　　(a) if the person is a member of a recognized occupational retirement scheme, the maximum benefit that the person would have been entitled to receive from the scheme for the person's service recognized for the purposes of the scheme if, at the date on which the person's employment was terminated, the person had retired (within the meaning of subsection (3)); and
　　(b) if the person is a member of a mandatory provident fund scheme, the person's accrued benefits attributable to voluntary contributions paid to the scheme in respect of the person for that service. (Added 4 of 1998 s. 6)(7) If-
　　(a) the recognized occupational retirement scheme referred to in subsection (2)(cc)(i) is established by an employer who is not chargeable to tax under Part IV; or
　　(b) the employer who contributes to the mandatory provident fund scheme referred to in subsection (2)(cc)(ii) is not so chargeable, the sum excluded by subsection (2)(cc) must not, with respect to the part of the sum that is attributable to the employer's voluntary contributions to the scheme, exceed the amount calculated in accordance with subsection (8). (Added 4 of 1998 s. 6)
　　(8) For the purposes of subsection (7), the formula is-
　　A =
　　[
　　(EI x 15 ) x YCS]
　　]
　　- RAB
　　( 100)
　　where-
　　A is the amount to be calculated;
　　EI is the employee's income from the employee's office or employment for the period of 12 months preceding the date on which the relevant benefit is received or taken to have been received;
　　YCS is the employee's completed years of service with the employee's employer;
　　RAB is-
　　(a) in the case of a recognized occupational retirement scheme, zero; or
　　(b) in the case of a mandatory provident fund scheme, so much of the relevant accrued benefit that the employee has received from the scheme as is attributable to mandatory contributions paid to the scheme by the person's employer. (Added 4 of 1998 s. 6)(9) If-
　　(a) the service of a person in respect of whom an employer has paid voluntary contributions to a mandatory provident fund scheme is terminated; and
　　(b) the accrued benefit attributable to those contributions is retained within the scheme or is transferred to another mandatory provident fund scheme,the person is, for the purposes of subsection (2)(cc), taken to have received from the scheme on the date of termination of service such part of the person's accrued benefit as is attributable to those contributions. (Added 4 of 1998 s. 6)
　　(10) Subsection (4) does not apply to a part of a person's accrued benefit in a mandatory provident fund scheme that has previously been taken to have been paid to the person because of the operation of subsection (9). (Added 4 of 1998 s. 6)
　　(Replaced 36 of 1955 s. 11. Amended 15 of 1966 s. 2; 7 of 1986 s. 12)
　　Cap 112 s 9 Definition of income from employment
　　(1) Income from any office or employment includes-
　　(a) any wages, salary, leave pay, fee, commission, bonus, gratuity, perquisite, or allowance, whether derived from the employer or others, except-
　　(i)-(iii) (Repealed 24 of 2003 s. 3)
　　(iv) subject to subsection (2A), any amount paid by the employer to or for the credit of a person other than the employee in discharge of a sole and primary liability of the employer to that other person, not being a liability for which any person was surety; (Added 1 of 1991 s. 3)(aa) so much of any amount (other than a pension falling under section 8(1)(b)) received by an employee before or after his employment ceases, whether by way of commutation or otherwise, from a pension or provident fund, scheme or society, other than a recognized occupational retirement scheme or mandatory provident fund scheme, as is attributable to the employer's contributions to that fund, scheme or society; (Added 2 of 1971 s. 6. Amended 76 of 1993 s. 4; 4 of 1998 s. 6)
　　(ab) so much of any amount (other than a pension falling under section 8(1)(b)) received by an employee, whether by way of commutation or otherwise, under a recognized occupational retirement scheme-
　　(i) otherwise than because of termination of service, death, incapacity or retirement of the employee as is attributable to the employer's contributions under the scheme in respect of the employee; or
　　(ii) by reason of termination of service as is attributable to such part of the employer's contributions under the scheme in respect of the employee that exceeds the proportionate benefit calculated in accordance with section 8(5); (Added 76 of 1993 s. 4. Amended 4 of 1998 s. 6)(ac) any payment received by an employee pursuant to a judgment given under section 57(3)(b) of the Occupational Retirement Schemes Ordinance (Cap 426) that is attributable to his employer's contributions to the occupational retirement scheme in respect of which the judgment was given; (Added 76 of 1993 s. 4)
　　(ad) so much of the accrued benefit that an employee has received, or is taken to have received, from a mandatory provident fund scheme (otherwise than on retirement, death, incapacity or termination of service) as is attributable to contributions paid to the scheme by the employee's employer; (Added 4 of 1998 s. 6)
　　(ae) so much of the accrued benefit that an employee has received, or is taken to have received, from a mandatory provident fund scheme as is attributable to voluntary contributions paid to the scheme by the employee's employer that exceeds the proportionate benefit calculated in accordance with section 8(5); (Added 4 of 1998 s. 6)
　　(b) the rental value of any place of residence provided rent-free by the employer or an associated corporation; (Amended 38 of 1975 s. 2)
　　(c) where a place of residence is provided by an employer or an associated corporation at a rent less than the rental value, the excess of the rental value over such rent; (Amended 38 of 1975 s. 2)
　　(d) any gain realized by the exercise of, or by the assignment or release of, a right to acquire shares or stock in a corporation obtained by a person as the holder of an office in or an employee of that or any other corporation. (Added 2 of 1971 s. 6)(1A) (a) Notwithstanding subsection (1)(a), where an employer or an associated corporation-
　　(i) pays all or part of the rent payable by the employee; or
　　(ii) refunds all or part of the rent paid by the employee,
　　such payment or refund shall be deemed not to be income;
　　(b) a place of residence in respect of which an employer or associated corporation has paid or refunded all the rent therefor shall be deemed for the purposes of subsection (1) to be provided rent free by the employer or associated corporation;
　　(c) a place of residence in respect of which an employer or associated corporation has paid or refunded part of the rent therefor shall be deemed for the purposes of subsection (1) to be provided by the employer or associated corporation for a rent equal to the difference between the rent payable or paid by the employee and the part thereof paid or refunded by the employer or associated corporation. (Added 36 of 1954 s. 2. Amended 38 of 1975 s. 2; 1 of 1991 s. 3)(2) The rental value of any place of residence provided by the employer or an associated corporation shall be deemed to be 10% of the income as described in subsection (1)(a) derived from the employer for the period during which a place of residence is provided after deducting the outgoings, expenses and allowances provided for in section 12(1)(a) and (b) to the extent to which they are incurred during the period for which the place of residence is provided and any lump sum payment or gratuity paid or granted upon the retirement or termination of employment of the employee: (Amended 35 of 1965 s. 6; 26 of 1969 s. 10; 7 of 1975 s. 3; 38 of 1975 s. 2)
　　Provided that-
　　(a) if such place of residence be a hotel, hostel or boarding house the rental value shall be deemed to be 8% of the income aforesaid where the accommodation consists of not more than 2 rooms and 4% where the accommodation consists of not more than one room; (Replaced 10 of 1950 s. 3. Amended 38 of 1975 s. 2)
　　(b) if such place of residence be other than a hotel, hostel or boarding house any person may elect to have, in respect of the years of assessment commencing on or after 1 April 1983, the rateable value included in the valuation list prepared under section 12 of the Rating Ordinance (Cap 116) or, if the place of residence is not so included, the rateable value ascertained in accordance with Part III of that Ordinance, substituted for rental value at 10% as aforesaid. (Replaced 19 of 1996 s. 4)(2A) Subsection (1)(a)(iv) shall not operate to exclude-
　　(a) any benefit that is-
　　(i) provided by an employer otherwise than in connection with a holiday journey; and
　　(ii) capable of being converted into money by the recipient; (Replaced 24 of 2003 s. 3)(b) any amount paid by an employer in connection with the education of a child of an employee; or (Amended 24 of 2003 s. 3)
　　(c) any amount paid by an employer in connection with a holiday journey, (Added 24 of 2003 s. 3)from income from any office or employment. (Added 1 of 1991 s. 3)
　　(3) A pension shall include a pension which is voluntary or is capable of being discontinued. (Replaced 36 of 1955 s. 13)
　　(4) For the purposes of subsection (1)-
　　(a) the gain realized by the exercise at any time of such a right as is referred to in paragraph (d) of that subsection shall be taken to be the difference between the amount which a person might reasonably expect to obtain from a sale in the open market at that time of the shares or stock acquired and the amount or value of the consideration given whether for them or for the grant of the right or for both; and
　　(b) the gain realized by the assignment or release of such a right as is referred to in paragraph (d) of that subsection shall be taken to be the difference between the amount or value of the consideration for the assignment or release and the amount or value of the consideration given for the grant of the right,(a just apportionment being made of any entire consideration given for the grant of the right to acquire the said shares or stock and other shares or stock or otherwise for the grant of the right to acquire those shares or stock and for something beside):
　　Provided that neither the consideration given for the grant of the right nor any such entire consideration shall be taken to include the performance of any duties in or in connection with the office or employment by reason of which the right was granted, and no part of the amount or value of the consideration given for the grant shall be deducted more than once under this subsection. (Replaced 2 of 1971 s. 6)
　　(5) Where salaries tax may by virtue of subsection (1)(d) become chargeable in respect of any gain which may be realized by the exercise of a right, salaries tax shall not be chargeable under any other provision of this Ordinance in respect of the receipt of the right. (Added 2 of 1971 s. 6. Amended L.N. 65 of 1986)
　　(6) For the purposes of this section-
　　"accrued benefit" (累算权益) has the same meaning as in section 8(6); (Added 4 of 1998 s. 6)
　　"associated corporation" (相联法团) means-
　　(a) a corporation over which the employer has control;
　　(b) if the employer is a corporation-
　　(i) a corporation which has control over the employer; or
　　(ii) a corporation which is under the control of the same person as is the employer;"child of an employee" (雇员的子女) means any child of an employee or of his or her spouse or former spouse, whether or not born in wedlock, and includes the adopted or step child of either or both of them; (Added 1 of 1991 s. 3)
　　"control" (控制), in relation to a corporation, means the power of a person to secure-
　　(a) by means of the holding of shares or the possession of voting power in or in relation to that or any other corporation; or
　　(b) by virtue of any powers conferred by the articles of association or other document regulating that or any other corporation,that the affairs of the first-mentioned corporation are conducted in accordance with the wishes of that person; (Added 38 of 1975 s. 2)"employee" (雇员) includes a holder of an office; (Added 1 of 1991 s. 3)
　　"holiday journey" (度假旅程) means-
　　(a) a journey taken for holiday purposes; or
　　(b) where a journey is taken for holiday and other purposes, the part of the journey taken for holiday purposes; (Added 24 of 2003 s. 3)"place of residence" (居住地方) includes a residence provided by an employer or an associated corporation notwithstanding that the employee is required to occupy that place of residence by or under his terms of employment and whether or not by doing so he can better perform his duties; (Added 48 of 1979 s. 2)
　　"retirement" (退休) and "termination of service" (服务终止) have the same meaning as in section 8(3). (Added 76 of 1993 s. 4)
　　_____________________________________________________________________
　　Note:
　　The amendments made by 24 of 2003 to section 9(1)(a)(i) to (iii), (2A)(a) and (c) and (6) apply in relation to the year of assessment commencing on 1 April 2003 and to all subsequent years of assessment. (Please see 24 of 2003 s. 2)
　　Cap 112 s 9A Remuneration under certain agreements treated as being income derived from an employment of profit
　　(1) Where a person ("relevant person") carrying on (or deemed under this Ordinance to be carrying on) a trade, profession or business, or prescribed activity, has entered into an agreement, whether before, on or after the appointed day, under which any remuneration for any services carried out under the agreement on or after that day by an individual ("relevant individual") for the relevant person or any other person is paid or credited on or after that day to-
　　(a) a corporation controlled by-
　　(i) the relevant individual;
　　(ii) an associate or associates of the relevant individual; or (iii) the relevant individual together with an associate or associates of the relevant individual;(b) a trustee of a trust estate under which the relevant individual or an associate or associates of the relevant individual is a beneficiary, or are beneficiaries, as the case may be, under the trust; or
　　(c) a corporation controlled by such a trustee, then, subject to subsections (3) and (4), for the purposes of this Ordinance-
　　(i) the relevant individual shall be treated as having an employment of profit with the relevant person-
　　(A) commencing on-
　　(I) in the case of the trade, profession or business, the day the relevant individual commenced to carry out any of those services or the appointed day, whichever is the later;
　　(II) in the case of the prescribed activity, the day the notice concerned under subsection (6) commenced or the day the relevant individual commenced to carry out any of those services, whichever is the later;(B) until the agreement terminates without the relevant individual continuing to carry out any of those services as an employee of the relevant person; (ii) the relevant individual shall be treated as an employee of the relevant person, and the relevant person shall be treated as the employer of the relevant individual, whilst the relevant individual is treated, under paragraph (i), as having an employment of profit with the relevant person; and
　　(iii) any such remuneration shall be treated as being-
　　(A) income derived by the relevant individual from an employment of profit with the relevant person; and
　　(B) received by and accrued to the relevant individual at the time that it is paid or credited to the corporation or trustee concerned referred to in paragraph (a), (b) or (c), and the other provisions of this Ordinance (including section 52) shall be construed accordingly.
　　(2) Where an agreement referred to in subsection (1) does not specify or otherwise identify the amount of any remuneration referred to in that subsection which is from time to time to be paid or credited to the corporation or trustee referred to in paragraph (a), (b) or (c) of that subsection, then any sum which under that agreement is paid or credited to that corporation or trustee, as the case may be, shall be deemed to be such remuneration (and the other provisions of this Ordinance, including that subsection, shall apply accordingly) except any such sum or part thereof in respect of which the relevant individual concerned or the relevant person establishes to the satisfaction of the Commissioner that it was not in substance remuneration for any services carried out under that agreement on or after the appointed day by the relevant individual for the relevant person or any other person.
　　(3) Paragraphs (i), (ii) and (iii) of subsection (1) shall not apply where-
　　(a) neither the agreement referred to in that subsection nor any related undertaking (and whether or not the agreement refers to that undertaking) provides for any remuneration for any of those services to include or to be the provision of annual leave, passage allowance, sick leave, pension entitlements, medical payments or accommodation, or any similar benefit, or any benefit (including money) in lieu thereof;
　　(b) if the agreement referred to in that subsection or any related undertaking (and whether or not the agreement refers to that undertaking) requires any of the services referred to in that subsection to be carried out personally by the relevant individual, the relevant individual carries out the same or similar services-
　　(i) for persons other than any person for whom those first-mentioned services are carried out under that agreement; and
　　(ii) during the term of that agreement or undertaking, as the case may be; (c) the performance by the relevant individual of any of those services is not subject to any control or supervision-
　　(i) which may be commonly exercised by an employer in relation to the performance of his employee's duties; and
　　(ii) by any person (including the relevant person) other than the corporation or trustee concerned referred to in subsection (1)(a), (b) or (c); (d) the remuneration referred to in that subsection is not paid or credited periodically and calculated on a basis commonly used in relation to the payment or crediting and calculation of remuneration under a contract of employment;
　　(e) the relevant person does not have the right to cause any of those services to cease to be carried out in a manner, or for a reason, commonly provided for in relation to the dismissal of an employee under a contract of employment; and
　　(f) the relevant individual is not held out to the public to be an officer or employee of the relevant person. (4) Paragraphs (i), (ii) and (iii) of subsection (1) shall not apply where the relevant individual establishes to the satisfaction of the Commissioner that at all relevant times the carrying out of the services referred to in that subsection was not in substance the holding by him of an office or employment of profit with the relevant person.
　　(5) It is hereby declared that where, by virtue of the operation of this section, the relevant individual is chargeable to salaries tax on remuneration referred to in subsection (1), then-
　　(a) the corporation or trustee concerned referred to in paragraph (a), (b) or (c) of that subsection to whom that remuneration is paid or credited is not chargeable to tax thereon; and
　　(b) the relevant individual is not chargeable to tax on any remuneration paid or credited to him by that corporation or trustee, as the case may be-
　　(i) in respect of any office or employment of profit he has with that corporation or trustee, as the case may be; and
　　(ii) to the extent that the remuneration referred to in this paragraph is attributable to any of the services referred to in that subsection. (6) The Commissioner may, by notice in the Gazette, prescribe an activity for the purposes of this section.
　　(7) For the avoidance of doubt, it is hereby declared that-
　　(a) where there are 2 or more relevant individuals under an agreement referred to in subsection (1), then that subsection shall apply to them individually and not collectively, and the other provisions of this section (including subsection (2)) shall be construed accordingly;
　　(b) paragraphs (i), (ii) and (iii) of subsection (1) shall not apply where under an agreement referred to in that subsection-
　　(i) the relevant person is also the relevant individual; or
　　(ii) the relevant person is a partnership and the relevant individual is a partner of the partnership. (8) In this section-
　　"appointed day" (指定日期) means the day appointed under section 1(2) of the Inland Revenue (Amendment) (No. 2) Ordinance 1995 (54 of 1995);
　　"associate" (相联者) , in relation to the relevant individual, means-
　　(a) a relative of the relevant individual;
　　(b) a partner of the relevant individual and any relative of that partner;
　　(c) a partnership in which the relevant individual is a partner;
　　(d) any corporation controlled by the relevant individual, by a partner of the relevant individual or by a partnership in which the relevant individual is a partner;
　　(e) any director or principal officer of a corporation referred to in paragraph (d);
　　(f) another relevant individual who is such an individual under the agreement referred to in subsection (1) under which the first-mentioned relevant individual is also such an individual; "beneficiary" (受益人) , in relation to a trust estate, means any person who benefits or is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under the trust estate, either directly or through any interposed person, or who is able or might reasonably be expected to be able, whether directly or indirectly, to control the activities of the trust estate or the application of its corpus or income;
　　"control" (控制) , in relation to a corporation, means the power of a person to secure-
　　(a) by means of the holding of shares or the possession of voting power in or in relation to that or any other corporation; or
　　(b) by virtue of any powers conferred by the articles of association or other document regulating that or any other corporation, that the affairs of the first-mentioned corporation are conducted in accordance with the wishes of that person; "prescribed activity" (订明活动) means any activity prescribed in a notice under subsection (6);
　　"principal officer" (主要职员) means-
　　(a) a person employed by a corporation who, either alone or jointly with one or more other persons, is responsible under the immediate authority of the directors for the conduct of the business of the corporation; or
　　(b) a person so employed who, under the immediate authority of a director of the corporation or a person to whom paragraph (a) applies, exercises managerial functions in respect of the corporation; "relative" (亲属) means the spouse, parent, child, brother or sister of the person concerned, and, in deducing such a relationship, an adopted child shall be deemed to be a child both of the natural parents and the adopting parent and a step child to be the child of both the natural parents and of any step parent.
　　(Added 54 of 1995 s. 2)
　　Cap 112 s 10 Salaries tax on spouses to be paid separately unless they elect to be jointly assessed
　　(1) In the case of a husband and wife, unless an election is made under subsection (2), salaries tax shall be payable on the net chargeable income of each spouse ascertained under this Part by the spouse to whom the income has accrued.
　　(2) Where in any year of assessment a husband and wife, not being a wife living apart from her husband, both have assessable income and-
　　(a) either the husband or wife is entitled to deductions under Part IVA and allowances under Part V which, in aggregate, are in excess of his or her net assessable income; or (Amended 31 of 1998 s. 4)
　　(b) both also have a net chargeable income and the aggregate of the salaries tax which would be payable by them if subsection (1) applies exceeds the salaries tax which would be payable if an election is made under this subsection, an election may be made by them, subject to section 11, to be assessed to salaries tax in the manner specified in subsection (3).
　　(3) Where an election is made by a husband and wife under subsection (2) salaries tax shall be payable on their aggregated net chargeable income as ascertained under section 12B(2) and in the case of an election-
　　(a) under subsection (2)(a), the spouse who would have been chargeable to salaries tax in the absence of such an election;
　　(b) under subsection (2)(b), the spouse who is nominated by them, shall be chargeable to salaries tax in respect of such aggregated net chargeable income.
　　(4) Where a husband or wife is deceased an executor shall have the same right to make an election under subsection (2) as the deceased would have had if the deceased had not died.
　　(5) For the purposes of subsection (3), where an election is made under subsection (2) by a husband and wife who married one another in the year of assessment to which the election relates, they shall be deemed, for the purposes of ascertaining their aggregated net chargeable income for that year, to have married at the commencement of that year.
　　(Replaced 43 of 1989 s. 3)
　　Cap 112 s 11 The time and manner in which an election or the withdrawal of an election for joint assessment is to be made
　　(1) An election shall be made in the specified form jointly by the husband and wife and, subject to subsection (3), may be withdrawn by them jointly by notice in writing given to the Commissioner.
　　(2) An election shall relate to the year of assessment specified in such form and it, and any withdrawal thereof under this section, may be made at any time-
　　(a) within that year of assessment or the following year of assessment; or
　　(b) before the expiration of a period of one month following the time when the assessment for the year of assessment becomes final and conclusive under section 70, whichever is the later, or within such further time, if any, as the Commissioner may allow as being reasonable in the circumstances.
　　(3) Where an election is withdrawn under this section it shall, for the purpose of assessing the net chargeable income of the husband and wife, be deemed never to have been made and any assessment made prior to such withdrawal on the basis of the election may be adjusted by the Commissioner to take account of the withdrawal.
　　(4) A husband and wife who under this section have withdrawn an election may not again make an election in relation to the year of assessment to which the withdrawn election relates.
　　(5) In this section "election" (选择) means an election made under section 10(2) and, where a nomination under section 10(3)(b) is required, includes such nomination.
　　(Added 43 of 1989 s. 3)
　　Cap 112 s 11A (Repealed)
　　(Repealed 71 of 1983 s. 4)
　　Cap 112 s 11B Ascertainment of assessable income
　　The assessable income of a person in any year of assessment shall be the aggregate amount of income accruing to him from all sources in that year of assessment.
　　(Added 8 of 1973 s. 5. Amended 71 of 1983 s. 5)
　　Cap 112 s 11C Office or employment of profit
　　For the purpose of section 11B, a person shall be deemed to commence or cease, as the case may be, to derive income from a source whenever and as often as he commences or ceases-
　　(a) to hold any office or employment of profit; or
　　(b) to become entitled to a pension.
　　(Replaced 71 of 1983 s. 6)
　　Cap 112 s 11D Receipt of income
　　For the purpose of section 11B-
　　(a) income which has accrued to a person during the basis period for a year of assessment but which has not been received by him in such basis period shall not be included in his assessable income for that year of assessment until such time as he shall have received such income, when notwithstanding anything contained in this Ordinance, an additional assessment shall be raised in respect of such income:
　　Provided that for the purposes of this paragraph income which has either been made available to the person to whom it has accrued or has been dealt with on his behalf or according to his directions shall be deemed to have been received by such person; (b) income accrues to a person when he becomes entitled to claim payment thereof:
　　Provided that-
　　(i) any lump sum payment received on or after 1 April 1966, being a lump sum payment or gratuity paid or granted upon the retirement from or termination of any office or employment or any contract of employment of an employee or a lump sum payment of deferred pay or arrears of pay arising from an award of salary or wages, whether such a payment is paid by an employer to a person during employment or after that person has left his employ, shall upon the application in writing of the person entitled to claim payment thereof within 2 years after the end of the year of assessment in which the payment is made be related back and shall then be deemed to be income which has accrued during the periods in which the services or employment, in respect of which the payment was made, were performed or exercised, or, if the relevant periods of service or employment exceed 3 years, the payment shall be deemed to be income accruing at a constant rate over the 3 years ending on the date on which the person became entitled to claim payment thereof or ending on the last day of employment, whichever is the earlier; and, notwithstanding section 70, an application made by any person under this proviso for the adjustment of an assessment shall, to that extent, be regarded as a valid objection to the assessment under section 64; and
　　(ii) subject to proviso (i), any payment made by an employer to a person after that person has ceased or been deemed to cease to derive income which, if it had been made on the last day of the period during which he derived income, would have been included in that person's assessable income for the year of assessment in which he ceased or is deemed to cease to derive income from that employment, shall be deemed to have accrued to that person on the last day of that employment.
　　(Added 8 of 1973 s. 5. Amended 71 of 1983 s. 7)
　　Cap 112 s 12 Adjustments to assessable income
　　(1) In ascertaining the net assessable income of a person for any year of assessment, there shall be deducted from the assessable income of that person-
　　(a) all outgoings and expenses, other than expenses of a domestic or private nature and capital expenditure, wholly, exclusively and necessarily incurred in the production of the assessable income;
　　(b) allowances calculated in accordance with Part VI in respect of capital expenditure on machinery or plant the use of which is essential to the production of the assessable income;
　　(c) the amount of any excess carried forward to that year of assessment in accordance with section 12A(3);
　　(d) the amount of any excess required by subsection (3) to be deducted;
　　(e) the amount of the expenses of self-education paid in the year of assessment not exceeding the amount prescribed in subsection (6). (Added 24 of 1996 s. 3) (2) Where any machinery or plant is not used wholly and exclusively in the production of assessable income, the amount of the allowances provided for in subsection (1)(b) shall be reduced in the proportion considered by the assessor to be fair and reasonable.
　　(3) If in the case of a husband and wife who have made an election under section 10(2), the aggregate of deductions claimed for any year of assessment by either spouse under subsection (1)(a), (b) and (c) exceeds the assessable income of that spouse in that year, the excess shall be deducted from the assessable income of the other spouse for the purpose of determining the net assessable income of that other spouse in that year. (Amended 43 of 1989 s. 4)
　　(4) (Repealed 71 of 1983 s. 8)
　　(5) The amount of assessable income for any year of assessment of a person shall, for the purposes of ascertaining his net assessable income, be increased by the amount of any balancing charge directed to be made under Part VI on that person in respect of the machinery or plant used in the production of the assessable income.
　　*(6) For the purposes of subsection (1)(e)-
　　(a) the total amount that may be deducted in any year of assessment shall not exceed the amount specified in relation to that year in Schedule 3A; (Amended 42 of 1997 s. 3)
　　(b) "expenses of self-education" (个人进修开支) means expenses paid by the taxpayer as-
　　(i) fees, including tuition and examination fees, in connection with a prescribed course of education undertaken by the taxpayer; or
　　(ii) fees in respect of an examination set by an education provider or a trade, professional or business association, and undertaken by the taxpayer to gain or maintain qualifications for use in any employment,
　　but does not include-
　　(A) expenses for which a deduction is allowable or has been allowed to the taxpayer in any year of assessment under any other provision of this Ordinance; or
　　(B) expenses to the extent to which they have been reimbursed or are reimbursable to the taxpayer by his employer or any other person unless the reimbursement has been or will be included in the assessable income of the taxpayer; (Replaced 12 of 2004 s. 4)(c) "prescribed course of education" (订明教育课程) means a course undertaken to gain or maintain qualifications for use in any employment and being-
　　(i) a course of education provided by an education provider;
　　(ii) a training or development course provided by a trade, professional or business association; or
　　(iii) a training or development course accredited or recognized by an institution specified in Schedule 13; (Replaced 12 of 2004 s. 4)(d) "education provider" (教育提供者) means-
　　(i) a university, university college or technical college;
　　(ii) a place of education to which the Education Ordinance (Cap 279) does not apply by virtue of section 2 of that Ordinance;
　　(iii) a school registered under section 13(a) of the Education Ordinance (Cap 279);
　　(iv) a school exempted from registration under section 9(1) of the Education Ordinance (Cap 279);
　　(v) an institution approved by the Commissioner for the purposes of section 16C; or
　　(vi) an institution approved by the Commissioner under paragraph (e); (Replaced 12 of 2004 s. 4)(e) the Commissioner may in writing approve an institution as an education provider and the approval may operate from a date, whether before or after the date of approval, specified in the instrument of approval and may be withdrawn at any time; (Added 12 of 2004 s. 4)
　　(f) the Secretary for Financial Services and the Treasury may by order amend Schedule 13. (Added 12 of 2004 s. 4)
　　(Replaced 7 of 1975 s. 4. Amended 71 of 1983 s. 8)__________________________________________________________________________
　　Notes:
　　*1. The amendments made by 12 of 2004 to this section 12(6)(except section 12(6)(c)(iii) and (f) apply in relation to the year of assessment 2000/01 and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(1))
　　2. The amendments made by 12 of 2004 to this section 12(6)(c)(iii) and (f) apply in relation to the year of assessment 2004/05 and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(4))
　　Cap 112 s 12A Treatment of losses
　　(1) Where in any year of assessment the aggregate of the outgoings, expenses and allowances deductible under section 12(1)(a) and (b) from the assessable income of a person exceeds the amount of his assessable income, the amount of the excess shall, subject to subsection (4), be carried forward and set off against his assessable income in subsequent years of assessment.
　　(2) The aggregate amount set off against a person's assessable income in subsequent years of assessment shall not exceed the amount of any excess under subsection (1).
　　(3) Subject to subsection (4), a set off by a person under this section shall first be made against his assessable income for the year of assessment next succeeding the year of assessment in respect of which the excess occurred and, so far as it cannot be so made, against his assessable income for the next year of assessment and so on until the excess has been completely set off.
　　(4) Where in any year of assessment the net chargeable incomes of the husband and wife are aggregated by reason of an election made under section 10(2), any excess carried forward into that year under this section shall-
　　(a) be set off primarily against the assessable income of the spouse whose deductions resulted in the excess and then, so far as it cannot be so set off, against the assessable income of the other spouse; and
　　(b) then, and so far as it cannot be set off in accordance with paragraph (a)-
　　(i) where no election is made under section 10(2) in respect of the following year of assessment, in accordance with subsection (3); or
　　(ii) where an election is made under section 10(2) in respect of the following year of assessment, in accordance with paragraph (a), and so on from year to year until the excess has been completely set off. (Replaced 43 of 1989 s. 5)
　　(Replaced 7 of 1975 s. 4. Amended 71 of 1983 s. 9)
　　Cap 112 s 12B Ascertainment of net chargeable income
　　(1) The net chargeable income of a person for any year of assessment shall, subject to subsection (2), be such amount as is arrived at after deducting from his net assessable income-
　　(a) such deductions as are under Part IVA allowable to that person; and (Replaced 31 of 1998 s. 5)
　　(b) such allowances as are under Part V permitted for that person. (Amended 43 of 1989 s. 6)(2) In the case of a person chargeable to salaries tax under section 10(3), that person and his or her spouse shall have but one net chargeable income, and it shall be the amount arrived at after deducting from the aggregate of their net assessable incomes-
　　(a) such deductions as are under Part IVA allowable to them; and (Replaced 31 of 1998 s. 5)
　　(b) such allowances as are under Part V permitted in their case. (Replaced 43 of 1989 s. 6) (3) (Repealed 43 of 1989 s. 6)
　　(Replaced 71 of 1983 s. 10)
　　Cap 112 s 12BA (Repealed 31 of 1998 s. 6)
　　Cap 112 s 13 Calculation of salaries tax
　　(1) Subject to subsection (2), salaries tax shall be charged at the rates specified in Schedule 2 on the net chargeable income of a person for each year of assessment ascertained in accordance with this Part. (Amended L.N. 350 of 1990)
　　(2) The amount of salaries tax so charged shall not exceed the amount which would have been chargeable had the standard rate been charged on the whole of-
　　(a) the net assessable income as reduced by such deductions as are under Part IVA allowable to the person; or
　　(b) in the case of a spouse chargeable to salaries tax under section 10(3), the aggregate amount of his or her net assessable income and that of his or her spouse as reduced by such deductions as are under Part IVA allowable to them. (Amended 31 of 1998 s. 7)
　　(Replaced 43 of 1989 s. 8)
　　Cap 112 s 14 Charge of profits tax
　　PART IV
　　PROFITS TAX
　　(1) Subject to the provisions of this Ordinance, profits tax shall be charged for each year of assessment at the standard rate on every person carrying on a trade, profession or business in Hong Kong in respect of his assessable profits arising in or derived from Hong Kong for that year from such trade, profession or business (excluding profits arising from the sale of capital assets) as ascertained in accordance with this Part. (Replaced 2 of 1971 s. 9. Amended 7 of 1986 s. 12; 56 of 1993 s. 8)
　　(2) In the case of-
　　(a) a corporation; and
　　(b) a corporation ("relevant corporation") to which a share of the assessable profits of a partnership is apportioned under section 22A and is charged in the partnership name under section 22, profits tax shall be charged on the assessable profits of that corporation, or on that share of the assessable profits of that relevant corporation, as the case may be, at the rate specified in Schedule 8. (Added 56 of 1993 s. 8)
　　Cap 112 s 14A Qualifying debt instruments
　　(1) For the purposes of this Part the assessable profits of a person for sums received by or accrued to the person as-
　　(a) interest paid or payable on a medium term debt instrument; and (Amended 34 of 2003 s. 3)
　　(b) any gain or profit on the sale or other disposal or on the redemption on maturity or presentment of the medium term debt instrument, (Amended 34 of 2003 s. 3)are chargeable to tax under this Part at one-half of the rate specified in Schedule 1 or Schedule 8, as the case may be.
　　(2)-(3) (Repealed 32 of 1998 s. 4)
　　(4) In this section- (Amended 34 of 2003 s. 3)
　　"debt instrument" (债务票据) means an instrument specified in Part I of Schedule 6 that-
　　(a) is in respect of a debt issue which in its entirety has been lodged with and cleared by the Central Moneymarket Unit operated by the Monetary Authority;
　　(b) subject to subsection (5), is issued by a person and has at all relevant times a credit rating acceptable to the Monetary Authority from a credit rating agency recognized by the Monetary Authority;
　　(c) (Repealed 34 of 2003 s. 3)
　　(d) subject to subsection (5), has-
　　(i) where it is issued before 1 April 1999, a minimum denomination of $500000 or its equivalent in a foreign currency; or
　　(ii) where it is issued on or after 1 April 1999, a minimum denomination of $50000 or its equivalent in a foreign currency; (Replaced L.N. 90 of 1999 and 44 of 1999 s. 11)(e) is issued to the public in Hong Kong;
　　(f) if it is a scripless instrument, it is one that would qualify in the terms of this definition if it were in a physical form; (Amended 34 of 2003 s. 3)
　　(g) is issued on or after the commencement of this section; (Amended 34 of 2003 s. 3)“medium term debt instrument” (中期债务票据) means-
　　(a) a debt instrument that-
　　(i) is issued before 5 March 2003;
　　(ii) has an original maturity of not less than 5 years or is undated; and
　　(iii) cannot be redeemed within 5 years from the date of its issue; or(b) a debt instrument that-
　　(i) is issued on or after 5 March 2003;
　　(ii) has an original maturity of less than 7 years but not less than 3 years or is undated; and
　　(iii) can be redeemed within 7 years from the date of its issue but not within the first 3 years. (Added 34 of 2003 s. 3)(5) For the purposes of the definition of "debt instrument" in subsection (4), the Financial Secretary may by order-
　　(a) declare that the provisions relating to a credit rating mentioned in paragraph (b) of that definition do not apply; (Amended 34 of 2003 s. 3)
　　(b) fix an amount of minimum denomination different from the amount mentioned in paragraph (d)(i) or (ii), as the case may be, of that definition, (Amended L.N. 90 of 1999 and 44 of 1999 s. 11; 34 of 2003 s. 3)in respect of a debt instrument issued by such person as may be specified in the order.
　　(Added 25 of 1996 s. 2)_____________________________________________________________________
　　Note:
　　The amendments made by 34 of 2003 to section 14A(1)(a) and (b), (4) and (5) apply in relation to the year of assessment commencing on 1 April 2003 and to all subsequent years of assessment. (Please see 34 of 2003 s. 2)
　　Cap 112 s 14B Qualifying reinsurance business
　　(1) For the purposes of this Part, the assessable profits of a corporation, to the extent that they are the assessable profits of the corporation derived from the business of reinsurance of offshore risks as a professional reinsurer within the meaning of section 23A(2) are, subject to subsection (2), chargeable to tax under this Part at one-half of the rate specified in Schedule 8.
　　(2) (a) Subsection (1) shall only apply to a corporation where the corporation has elected in writing that the subsection shall so apply to it.
　　(b) An election under paragraph (a), once made, is irrevocable.
　　(Added 32 of 1998 s. 5)
　　Cap 112 s 15 Certain amounts deemed trading receipts
　　(1) For the purposes of this Ordinance, the sums described in the following paragraphs shall be deemed to be receipts arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong-
　　(a) sums, not otherwise chargeable to tax under this Part, received by or accrued to a person from the exhibition or use in Hong Kong of cinematograph or television film or tape, any sound recording, or any advertising material connected with such film, tape or recording;
　　(b) sums, not otherwise chargeable to tax under this Part, received by or accrued to a person for the use of or right to use in Hong Kong any patent, design, trademark, copyright material, secret process or formula or other property of a similar nature, or for imparting or undertaking to impart knowledge directly or indirectly connected with the use in Hong Kong of any such patent, design, trademark, copyright material, secret process or formula or other property; (Replaced 12 of 2004 s. 5)
　　(ba) sums, not otherwise chargeable to tax under this Part, received by or accrued to a person for the use of or right to use outside Hong Kong any patent, design, trademark, copyright material, secret process or formula or other property of a similar nature, or for imparting or undertaking to impart knowledge directly or indirectly connected with the use outside Hong Kong of any such patent, design, trademark, copyright material, secret process or formula or other property, which are deductible in ascertaining the assessable profits of a person under this Part; (Added 12 of 2004 s. 5)
　　(c) sums received by or accrued to a person by way of grant, subsidy or similar financial assistance in connection with the carrying on of a trade, profession or business in Hong Kong, other than sums in connection with capital expenditure made or to be made by the person;
　　(d) sums received by or accrued to a person by way of hire, rental or similar charges for the use of movable property in Hong Kong or the right to use movable property in Hong Kong;
　　(e) (Repealed 7 of 1975 s. 7)
　　(f) sums received by or accrued to a corporation carrying on a trade, profession or business in Hong Kong by way of interest derived from Hong Kong; (Replaced 19 of 1986 s. 2)
　　(g) sums received by or accrued to a person, other than a corporation, carrying on a trade, profession or business in Hong Kong by way of interest derived from Hong Kong which interest is in respect of the funds of the trade, profession or business; (Replaced 19 of 1986 s. 2. Amended 17 of 1989 s. 4)
　　(h) sums received by or accrued to a person as a refund to the person of-
　　(i) contributions paid as an employer to a recognized occupational retirement scheme; or
　　(ii) voluntary contributions paid as an employer to a mandatory provident fund scheme,
　　but only to the extent that the sums are allowed as deductions in ascertaining the person's assessable profits under this Part; (Replaced 4 of 1998 s. 6)(i) sums, not otherwise chargeable to tax under this Part, received by or accrued to a financial institution by way of interest which arises through or from the carrying on by the financial institution of its business in Hong Kong, notwithstanding that the moneys in respect of which the interest is received or accrues are made available outside Hong Kong; (Added 73 of 1978 s. 3)
　　(j) sums received by or accrued to a corporation carrying on a trade, profession or business in Hong Kong by way of gains or profits arising in or derived from Hong Kong from the sale or other disposal or on the redemption on maturity or presentment of a certificate of deposit or bill of exchange; (Replaced 19 of 1986 s. 2)
　　(k) sums received by or accrued to a person, other than a corporation, carrying on a trade, profession or business in Hong Kong by way of gains or profits arising in or derived from Hong Kong from the sale or other disposal or on the redemption on maturity or presentment of a certificate of deposit or bill of exchange where such gains or profits are in respect of the funds of the trade, profession or business; (Replaced 19 of 1986 s. 2. Amended 28 of 1987 s. 3; 17 of 1989 s. 4)
　　(l) sums, not otherwise chargeable to tax under this Part, received by or accrued to a financial institution by way of gains or profits arising through or from the carrying on by the financial institution of its business in Hong Kong from the sale or other disposal or on the redemption on maturity or presentment of a certificate of deposit or bill of exchange notwithstanding that-
　　(i) the moneys laid out for the acquisition of the certificate or bill were made available outside Hong Kong; or
　　(ii) the sale, disposal or redemption is effected outside Hong Kong; and (Added 19 of 1986 s. 2. Amended 28 of 1987 s. 3)(m) sums received or receivable by a person as consideration in respect of the transfer of a right to receive income, as provided for in section 15A. (Added 28 of 1987 s. 3)(1A) Subsection (1)(j) or (k) shall not apply to gains or profits arising in or derived from Hong Kong, other than gains or profits received by or accrued to a person whose trade, profession or business comprises or includes trading in certificates of deposit or bills of exchange, to the extent to which such gains or profits relate to a period prior to 1 April 1981; and gains or profits received by or accrued to any person from the sale or other disposal or on the redemption on maturity or presentment, on or after 1 April 1981, of a certificate of deposit or bill of exchange purchased or otherwise acquired by that person before that date, shall be determined by reference to such amount as the Commissioner may consider such certificate of deposit or bill of exchange would have realized if it had been sold in the open market at the close of business on 31 March 1981 and not by reference to the amount, if any, paid by that person in so purchasing or otherwise acquiring such certificate of deposit or bill of exchange. (Added 30 of 1981 s. 3)
　　(1B) (Repealed 36 of 1984 s. 3)
　　(2) Where, in ascertaining for the purposes of this Part the profits of a trade, profession or business carried on in Hong Kong, a deduction has been allowed for any debt incurred for the purposes of the trade, profession or business, then, if the whole or any part of that debt is thereafter released, the amount released shall be deemed to be a receipt of the trade, profession or business arising in or derived from Hong Kong at the time when the release was effected.
　　(3) Where in the basis period for any year of assessment a financial institution was not a financial institution for the whole of that period, in that, if the institution is a bank it was not licensed for the whole of that period or if the institution is a deposit-taking company it was not registered for the whole of that period, then subsection (1)(i) and (l) shall apply only in respect of such part of the basis period during which the bank or deposit-taking company was licensed or registered, as the case may be. (Added 73 of 1978 s. 3. Amended 19 of 1986 s. 2)
　　(4) The amendments to this section effected by the Inland Revenue (Amendment) Ordinance 1984 (36 of 1984) shall not have the effect of rendering chargeable to tax sums received or accrued to any person prior to 1 April 1984 which were not chargeable to tax immediately prior to the coming into force of that Ordinance. (Added 36 of 1984 s. 3)
　　(5) The amendments to this section effected by the Inland Revenue (Amendment) (No. 2) Ordinance 1986 (19 of 1986) shall apply to sums received or accrued by way of interest, gains or profits on or after 1 April 1986, and the provisions of this section in force immediately prior to the coming into force of that Ordinance shall continue to apply to such sums received or accrued prior to 1 April 1986 as if such amendments had not been enacted. (Added 19 of 1986 s. 2)
　　(6) The amendment made to subsection (1) by section 5(a)(ii) of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004) does not apply to sums described in subsection (1)(ba) which were received by or which accrued to a person before the commencement of that Ordinance. (Added 12 of 2004 s. 5)
　　(Replaced 2 of 1971 s. 9. Amended 7 of 1986 s. 12)
　　Cap 112 s 15A Transfer of right to receive income
　　(1) Subject to subsection (3) where-
　　(a) a right to receive income from property is transferred by a person to another person; and
　　(b) consideration has been received or is receivable in respect of the transfer, the amount of the consideration shall, notwithstanding the exclusion relating to the sale of capital assets contained in section 14, be treated as a trading receipt arising in or derived from Hong Kong by the transferor from a trade, profession or business carried on in Hong Kong.
　　(2) The reference in subsection (1) to the amount of consideration shall, in the case where consideration is paid or given otherwise than in cash, be construed as a reference to the money value of the consideration.
　　(3) Subsection (1) shall not apply in relation to a transfer of a right to receive income from property where the right arose from the ownership by the transferor of a legal or equitable estate or interest in the property and, before or at the time of that transfer, the transferor also transferred that estate or interest to the transferee.
　　(4) In this section-
　　"income" (入息) means any profits, rent, interest or royalty chargeable to tax under Part IV;
　　"property" (财产) means any property whatsoever;
　　"right to receive income from property" (从财产收取入息的权利) means a right to have income that will or may be derived from property paid to, or applied or accumulated for the benefit of, the person owning the right.
　　(5) This section shall apply to any agreement made for the transfer of a right to receive income from property within the meaning of subsection (4) entered into or effected after 25 February 1987 other than an agreement made in pursuance of a legally enforceable obligation incurred on or before that date.
　　(Added 28 of 1987 s. 4)
　　Cap 112 s 15B (Repealed)
　　(Repealed 71 of 1983 s. 13)
　　Cap 112 s 15C Valuation of trading stock on cessation of business
　　Where a person ceases to carry on a trade or business in Hong Kong the trading stock of the trade or business at the date of cessation shall be valued for the purpose of computing the profits in respect of which that person is chargeable to tax under this Part as follows- (Amended 28 of 1964 s. 6; 26 of 1969 s. 12)
　　(a) in the case of any such trading stock-
　　(i) which is sold or transferred for valuable consideration to a person who carries on or intends to carry on a trade or business in Hong Kong; and
　　(ii) the cost whereof may be deducted by the purchaser as an expense in computing the profits from such trade or business in respect of which such purchaser is chargeable to tax under this Part, the value thereof shall be taken to be the amount realized on the sale or the value of the consideration given for the transfer; (Amended 28 of 1964 s. 6) (b) in the case of any other such trading stock, the value thereof shall be taken to be the amount which it would have realized if it had been sold in the open market at the date of cessation.
　　(Added 36 of 1955 s. 22. Amended 7 of 1986 s. 12)
　　Cap 112 s 15D Post-cessation receipts and payments
　　(1) Where a person who has ceased to carry on a trade, profession or business in Hong Kong, receives any sum which, if it had been received before such cessation, would have been included in the profits of the trade, profession or business in respect of which the person is chargeable to tax under this Part, then to the extent to which the sum has not already been included in such profits that sum shall be deemed to be profits of the trade, profession or business for the year of assessment in which the cessation occurred.
　　(2) Where a person who has ceased to carry on a trade, profession or business in Hong Kong pays any sum which, if it had been paid before such cessation, would have been deductible in computing the profits of the trade, profession or business in respect of which the person is chargeable to tax under this Part, then to the extent to which the sum has not already been deducted in computing such profits, that sum shall be deducted in ascertaining his profits for the year of assessment in which the cessation occurred.
　　(Added 26 of 1969 s. 13. Amended 7 of 1986 s. 12)
　　Cap 112 s 15E Stock borrowing and lending
　　(1) This section applies where-
　　(a) in relation to a stock borrowing under a stock borrowing and lending agreement, the borrower has used the borrowed stock obtained from a lender for one or more than one specified purpose and has effected a stock return;
　　(b) if any distribution is made or a right or option is issued in respect of the borrowed stock during the borrowing period, regardless of whether that event occurs before or after the borrowed stock is disposed of by the borrower to a third party, the lender receives from the borrower the distribution or identical property, the right or option or an identical right or option, or a compensatory payment equal to the value of the distribution or the value of the right or option;
　　(c) the lender does not dispose of, whether by transfer, declaration of trust or otherwise, the right to receive any part of the total consideration payable or to be given by the borrower under the stock borrowing and lending agreement;
　　(d) both the borrower and the lender were dealing with each other at arm's length in relation to the stock borrowing and the stock return; and
　　(e) the lender does not enter into the stock borrowing with the purpose, or main purpose, of avoiding or deferring the inclusion of any amount in profits in respect of which the lender is chargeable to tax under this Part. (2) For the purpose of determining whether an amount, other than any fee payable under a stock borrowing and lending agreement, should be taken into account in ascertaining the profits in respect of which a lender is chargeable to tax under this Part in respect of a stock borrowing or a stock return, the lender is to be treated as if-
　　(a) the stock borrowing, to the extent of the quantity and description of the borrowed stock in respect of which the stock return is subsequently made, had not been entered into;
　　(b) the stock return had not been made;
　　(c) the lender had, at all times during the relevant borrowing period, held the borrowed stock in respect of which the stock return is made; and
　　(d) the stock which is the subject of the stock return were the borrowed stock in respect of which the stock return made. (3) Where-
　　(a) a lender receives from a borrower in relation to the borrowed stock a distribution or identical property or a right or option or identical property; and
　　(b) had the borrowed stock continued to be held by the lender at all times during the borrowing period an amount would have been included or excluded, as the case may be, in ascertaining for a year of assessment the profits in respect of which the lender is chargeable to tax under this Part in respect of the distribution or the right or option, then an equal amount shall be likewise treated in ascertaining the chargeable profits of the lender for that year of assessment.
　　(4) Where a lender receives from a borrower in relation to the borrowed stock a compensatory payment in respect of a distribution made or right or option issued during the borrowing period, then in determining whether an amount is to be included or excluded, as the case may be, in ascertaining for a year of assessment the profits in respect of which the lender is chargeable to tax under this Part in respect of the compensatory payment, the lender is to be treated as if-
　　(a) the distribution had been made, or the right or option had been issued directly to him in respect of the borrowed stock; and
　　(b) he had disposed of the distribution or right or option immediately after its making or issue, as the case may be, for a consideration equal to that compensatory payment. (5) In determining the amount, if any, other than a fee payable under a stock borrowing and lending agreement, to be taken into account in ascertaining the profits in respect of which a borrower is chargeable to tax under this Part in respect of a stock borrowing or a stock return, the borrower is to be treated as if the stock borrowing and the stock return respectively had been carried out for a consideration equal to the market value of the borrowed stock at the time of the relevant stock borrowing.
　　(6)Where a person has entered into a stock borrowing and lending agreement under which a stock borrowing has been effected, and at the time of making an assessment of profits tax on that person for any year of assessment the assessor is of the opinion that the requirements specified in subsection (1) have been or will be satisfied, the assessor may make the assessment on the basis that this section is applicable.
　　(7) Where-
　　(a) an assessment has been made on the basis that this section is applicable; and
　　(b) after the making of the assessment, the assessor becomes satisfied that this section is not applicable, then the assessor may accordingly adjust the assessment.
　　(8) In this section-
　　"borrower" (借用人), "borrowed stock" (被借用证券), "lender" (借出人), "recognized stock market" (认可证券市场), "specified purpose" (指明用途), "stock borrowing" (证券借用), "stock borrowing and lending agreement" (证券借用及借出协议) and "stock return" (证券交还), subject to subsection (9), have the same meanings as in the Stamp Duty Ordinance (Cap 117); (Amended 56 of 1996 s. 2; 5 of 2002 s. 407(2))
　　"borrowing period" (借用期间) , in relation to any borrowed stock, means the period commencing when that stock was borrowed under a stock borrowing and ending when a stock return is effected in relation to that stock;
　　"distribution" (派发) includes-
　　(a) an interest payment;
　　(b) a dividend;
　　(c) a share issued by a company to a shareholder in the company where the share is issued as a bonus share;
　　(d) an amount credited by the trustee of a unit trust to a unit holder other than by way of redemption, realization or liquidation;
　　(e) a unit issued by the trustee of a unit trust; "option" (认购权) includes-
　　(a) in relation to a company, an option to acquire shares in the company;
　　(b) in relation to a unit trust, an option to acquire units in the unit trust; "right" (权利) includes-
　　(a) in relation to a company, a right to acquire shares in the company or to acquire an option;
　　(b) in relation to a unit trust, a right to acquire units in the unit trust or to acquire an option; "specified securities" (指明证券) means any of the following, not being Hong Kong stock the sale and purchase of which in Hong Kong are subject to the rules and practices of a recognized stock market- (Amended 5 of 2002 s. 407(2))
　　(a) any shares, stocks, debentures, loan stocks, funds, bonds or notes of or issued by any body, whether corporate or unincorporate, or any government or local government authority, or any other similar investment of any description;
　　(b) any units under a unit trust scheme;
　　(c) any right, option or interest in or in respect of any security referred to in paragraph (a) or (b), which the Commissioner may specify in writing, either generally or in any particular case, for the purposes of this section. (Added 56 of 1996 s. 2) (9) For the purposes of construing a term by reference to the Stamp Duty Ordinance (Cap 117) in subsection (8), a reference in the corresponding term in the Stamp Duty Ordinance (Cap 117) to "Hong Kong stock" or to "Hong Kong stock the sale and purchase of which in Hong Kong are subject to the rules and practices of a recognized stock market", is construed as including a reference to specified securities that the Commissioner has specified under subsection (8). (Added 56 of 1996 s. 2. Amended 5 of 2002 s. 407(2))
　　(10) For the purpose of the definition of "specified securities" in subsection (8), the terms "Hong Kong stock", "unit" and "unit trust scheme" have the same meanings as in the Stamp Duty Ordinance (Cap 117). (Added 56 of 1996 s. 2)
　　(Added 71 of 1994 s. 2)
　　Cap 112 s 16 Ascertainment of chargeable profits
　　(1) In ascertaining the profits in respect of which a person is chargeable to tax under this Part for any year of assessment there shall be deducted all outgoings and expenses to the extent to which they are incurred during the basis period for that year of assessment by such person in the production of profits in respect of which he is chargeable to tax under this Part for any period, including-
　　(a) where the condition for the application of this paragraph is satisfied under subsection (2), and subject to subsections (2A), (2B) and (2C), sums payable by such person by way of interest on any money borrowed by him for the purpose of producing such profits, and sums payable by such person by way of legal fees, procuration fees, stamp duties and other expenses in connection with such borrowing; (Replaced 2 of 1971 s. 11. Amended 36 of 1984 s. 4, 12 of 2004 s. 6)
　　(b) rent paid by any tenant of land or buildings occupied by him for the purpose of producing such profits, but not exceeding, in the case of rent paid to the tenant's spouse, or by a partnership to one or more of the partners thereof or to a spouse of any such partner, an amount equal to the assessable value of the land or buildings; (Amended 76 of 1975 s. 8; 8 of 1983 s. 11; 71 of 1983 s. 14)
　　(c) tax of substantially the same nature as tax imposed under this Ordinance, proved to the satisfaction of the Commissioner to have been paid elsewhere, whether by deduction or otherwise, by any corporation or by a person other than a corporation who carries on a trade, profession or business in Hong Kong, during the basis period for the year of assessment in respect of profits chargeable to tax by virtue of section 15(1)(f), (g), (i), (j), (k) or (l): (Amended 7 of 1986 s. 12; 19 of 1986 s. 3; 63 of 1997 s. 2)
　　Provided that no deduction shall be made under this paragraph if the corporation or person concerned is eligible for relief under Part VIII in respect of such profits; (Added 73 of 1978 s. 4. Amended 36 of 1984 s. 4) (d) bad debts incurred in any trade, business or profession, proved to the satisfaction of the assessor to have become bad during the basis period for the year of assessment, and doubtful debts to the extent that they are respectively estimated to the satisfaction of the assessor to have become bad during the said basis period notwithstanding that such bad or doubtful debts were due and payable prior to the commencement of the said basis period:
　　Provided that-
　　(i) deductions under this paragraph shall be limited to debts which were included as a trading receipt in ascertaining the profits, in respect of which the person claiming the deduction is chargeable to tax under this Part, of the period within which they arose, and debts in respect of money lent, in the ordinary course of the business of the lending of money within Hong Kong, by a person who carries on that business; (Amended 7 of 1986 s. 12)
　　(ii) all sums recovered during the said basis period on account of amounts previously allowed in respect of bad or doubtful debts shall for the purposes of this Ordinance be treated as part of the profits of the trade, business or profession for that basis period; (e) expenditure incurred in the repair of any premises, plant, machinery, implement, utensil or article employed in the production of such profits;
　　(f) expenditure incurred in the replacement of any implement, utensil or article employed in the production of such profits:
　　Provided that no allowances have been or shall be made under the provisions of Part VI in respect of such implement, utensil or article; (g) notwithstanding section 17, a sum expended for the registration of a trade mark or design, or the registration or grant of a patent, used in the trade, profession or business which produces such profits; (Replaced 26 of 1969 s. 14. Amended 52 of 1997 s. 160) *(ga) the payments and expenditure specified in sections 16AA, 16B, 16C, 16E, 16F and 16G as provided therein; (Added 35 of 1965 s. 9. Amended 56 of 1993 s. 9; 31 of 1998 s. 8; 32 of 1998 s. 6)
　　(h) such other deductions as may be prescribed by any rule made under this Ordinance. (2) The condition for the application of subsection (1)(a) is satisfied if- (Amended 12 of 2004 s. 6)
　　(a) the money has been borrowed by a financial institution;
　　(b) the money has been borrowed by a public utility company specified in the Schedule 3 at a rate of interest not exceeding the rate specified by the Financial Secretary by notice in the Gazette; (Amended 17 of 1989 s. 5)
　　(c) the money has been borrowed from a person other than a financial institution or an overseas financial institution and the sums payable by way of interest are chargeable to tax under this Ordinance;
　　(d) the money has been borrowed from a financial institution or an overseas financial institution; (Replaced 12 of 2004 s. 6)
　　(e) the money has been borrowed wholly and exclusively to finance-
　　(i) capital expenditure on the provision of machinery or plant incurred by the borrower, where such expenditure qualifies for an allowance under Part VI; or
　　(ii) the purchase of trading stock by the borrower, where the trading stock purchased is used by the borrower in the production of profits chargeable to tax under this Part,
　　and-
　　(iii) the lender is not an associate of the borrower; and
　　(iv) where the lender is a trustee of a trust estate or a corporation controlled by such a trustee, neither the trustee nor the corporation nor any beneficiary under the trust is the borrower or an associate of the borrower; or (Replaced 12 of 2004 s. 6)(f) the borrower is a corporation and the deduction claimed is in respect of interest payable by it-
　　(i) on debentures listed on a stock exchange in Hong Kong or on any other stock exchange recognized by the Commissioner for the purposes of this subparagraph;
　　(ii) on instruments (other than debentures described in subparagraph (i))-
　　(A) issued bona fide and in the course of carrying on business and marketed in Hong Kong or in a major financial centre outside Hong Kong recognized by the Commissioner for the purposes of this sub-subparagraph; or
　　(B) issued pursuant to any agreement or arrangements, where the issue of an advertisement, invitation or document in respect of the agreement or arrangements has been authorized by the Securities and Futures Commission under section 105 of the Securities and Futures Ordinance (Cap 571), and the advertisement, invitation or document has been issued to the public; or(iii) on money borrowed from an associated corporation of the borrower, where the money borrowed in the hands of the associated corporation arises entirely from the proceeds of an issue by the associated corporation of debentures described in subparagraph (i) or of instruments described in subparagraph (ii), in an amount not exceeding the interest payable by the associated corporation to the holders of such debentures or instruments. (Replaced 12 of 2004 s. 6)(2A) Where-
　　(a) the condition for the application of subsection (1)(a) is satisfied under subsection (2)(c), (d) or (e);
　　(b) at any time during the basis period of the borrower for the year of assessment concerned, the payment of any sum payable by way of principal or interest in respect of the money borrowed is secured or guaranteed, whether wholly or in part and whether directly or indirectly, by a deposit or loan made by the borrower or an associate of the borrower with or to-
　　(i) the lender or an associate of the lender;
　　(ii) a financial institution or an associate of a financial institution; or
　　(iii) an overseas financial institution or an associate of an overseas financial institution; and(c) any sum payable by way of interest on the deposit or loan is not chargeable to tax under this Ordinance,the amount of the deduction which, but for this subsection and subsections (2B) and (2C), would have been allowed under subsection (1)(a) for the year of assessment concerned in respect of sums payable by the borrower by way of interest on the money borrowed shall be reduced, having regard to the sum payable by way of interest on the deposit or loan, by an amount calculated on such basis as is most reasonable and appropriate in the circumstances of the case. (Added 12 of 2004 s. 6)
　　(2B) Where-
　　(a) the condition for the application of subsection (1)(a) is satisfied under subsection (2)(c), (d) or (e); and
　　(b) at any time during the basis period of the borrower for the year of assessment concerned, arrangements are in place, whether between the borrower and the lender or otherwise, whereby any sum payable by way of interest on the money borrowed or on any part of the money borrowed is payable, whether directly or through any interposed person, to the borrower or to a person (other than the lender) who is connected with the borrower and in either case the borrower or the person, as the case may be, is not an excepted person as defined in subsection (2E)(c),the amount of the deduction which, but for this subsection and subsections (2A) and (2C), would have been allowed under subsection (1)(a) for the year of assessment concerned in respect of sums payable by the borrower by way of interest on the money borrowed or on the relevant part of the money borrowed, as the case may be, shall be reduced by an amount calculated in accordance with the following formula-
　　A
　　x C
　　B
　　where: A means the total number of days during the basis period of the borrower for the year of assessment concerned, at the end of each of which the principal in respect of the money borrowed or in respect of the relevant part of the money borrowed, as the case may be, is outstanding and the arrangements are in place;
　　B means the total number of days during the basis period of the borrower for the year of assessment concerned, at the end of each of which the principal in respect of the money borrowed or in respect of the relevant part of the money borrowed, as the case may be, is outstanding; and
　　C means the total amount of sums payable by the borrower by way of interest on the money borrowed or on the relevant part of the money borrowed, as the case may be, which, but for this subsection and subsections (2A) and (2C), would have been deductible under subsection (1)(a) for the year of assessment concerned. (Added 12 of 2004 s. 6)
　　(2C) Subject to subsection (2G), where-
　　(a) the condition for the application of subsection (1)(a) is satisfied under subsection (2)(f); and
　　(b) at any time during the basis period of the borrower for the year of assessment concerned, arrangements are in place, whether between the borrower and the holders of the debentures or instruments concerned or otherwise, whereby any sum payable by way of interest on the debentures or instruments concerned or on any interest in the debentures or instruments concerned is payable, whether directly or through any interposed person, to the borrower or to a person who is connected with the borrower and in either case the borrower or the person, as the case may be, is not an excepted person as defined in subsection (2F)(c),the amount of the deduction which, but for this subsection and subsections (2A) and (2B), would have been allowed under subsection (1)(a) for the year of assessment concerned in respect of-
　　(c) (where the condition for the application of subsection (1)(a) is satisfied under subsection (2)(f)(i) or (ii)) the sum payable by the borrower by way of interest on the debentures or instruments concerned or on the relevant interest in the debentures or instruments concerned, as the case may be; or
　　(d) (where the condition for the application of subsection (1)(a) is satisfied under subsection (2)(f)(iii)) the sum payable by the borrower by way of interest on money borrowed from the associated corporation, being money arising entirely from the proceeds of the issue of the debentures or instruments concerned or of the relevant interest in the debentures or instruments concerned, as the case may be,shall be reduced by an amount calculated in accordance with the following formula-
　　X
　　x Z
　　Y
　　where: X means the total number of days during the basis period of the borrower for the year of assessment concerned, at the end of each of which the principal in respect of the debentures or instruments concerned or in respect of the relevant interest in the debentures or instruments concerned, as the case may be, is outstanding and the arrangements are in place;
　　Y means the total number of days during the basis period of the borrower for the year of assessment concerned, at the end of each of which the principal in respect of the debentures or instruments concerned or in respect of the relevant interest in the debentures or instruments concerned, as the case may be, is outstanding; and
　　Z means the total amount of sums referred to in paragraph (c) or (d), as the case may be, which, but for this subsection and subsections (2A) and (2B), would have been deductible under subsection (1)(a) for the year of assessment concerned. (Added 12 of 2004 s. 6)
　　(2D) For the purposes of subsection (2A), if a deposit or loan is made by a trustee of a trust estate or a corporation controlled by such a trustee, the deposit or loan shall be deemed to have been made by each of the trustee, the corporation and the beneficiary under the trust. (Added 12 of 2004 s. 6)
　　(2E) For the purposes of subsection (2B)-
　　(a) any reference in that subsection to any sum payable by way of interest on the money borrowed or on any part of the money borrowed, however described, shall be construed as including a reference to any sum payable by way of principal or interest in respect of any other loan, where the payment of such sum is-
　　(i) secured or guaranteed, whether wholly or in part and whether directly or indirectly, by any sum payable by way of principal or interest in respect of the money borrowed or in respect of any part of the money borrowed; or
　　(ii) conditional, whether wholly or in part and whether directly or indirectly, on the payment of any sum payable by way of principal or interest in respect of the money borrowed or in respect of any part of the money borrowed;(b) if any sum payable by way of interest on the money borrowed or on any part of the money borrowed, as construed in accordance with paragraph (a), is payable, whether directly or through any interposed person, to a trustee of a trust estate or a corporation controlled by such a trustee, such sum shall be deemed to be so payable to each of the trustee, the corporation and the beneficiary under the trust; and
　　(c) "excepted person" (除外人士) means-
　　(i) a person who is chargeable to tax under this Ordinance in respect of any sum payable by way of interest on the money borrowed or on any part of the money borrowed, as construed in accordance with paragraph (a);
　　(ii) in the case of a person (other than the lender) who is connected with the borrower-
　　(A) a person who is entitled to any sum referred to in subparagraph (i) in the capacity of-
　　(I) a person acting as a trustee of a trust estate or holding property belonging to others pursuant to the terms of a contract, where the person is not beneficially entitled to the sum in question;
　　(II) a beneficiary of a unit trust to which section 26A(1A)(a)(i) or (ii) applies, where the sum in question is payable to a trustee of the unit trust in respect of a specified investment scheme referred to in section 26A(1A)(b); or
　　(III) a member of a retirement scheme which is either a recognized retirement scheme or a substantially similar retirement scheme established outside Hong Kong, where the Commissioner is satisfied that the latter scheme complies with the requirements of a supervisory authority within an acceptable regulatory regime;(B) a public body;
　　(C) a body corporate, where the Government owns beneficially more than half in nominal value of the issued share capital of that body corporate for the time being; or
　　(D) a financial institution or an overseas financial institution. (Added 12 of 2004 s. 6)(2F) For the purposes of subsection (2C)-
　　(a) any reference in that subsection to any sum payable by way of interest on the debentures or instruments concerned or on any interest in the debentures or instruments concerned, however described, shall be construed as including a reference to any sum payable by way of principal or interest in respect of any other loan, where the payment of such sum is-
　　(i) secured or guaranteed, whether wholly or in part and whether directly or indirectly, by any sum payable by way of principal or interest in respect of the debentures or instruments concerned or in respect of any interest in the debentures or instruments concerned; or
　　(ii) conditional, whether wholly or in part and whether directly or indirectly, on the payment of any sum payable by way of principal or interest in respect of the debentures or instruments concerned or in respect of any interest in the debentures or instruments concerned;(b) if any sum payable by way of interest on the debentures or instruments concerned or on any interest in the debentures or instruments concerned, as construed in accordance with paragraph (a), is payable, whether directly or through any interposed person, to a trustee of a trust estate or a corporation controlled by such a trustee, such sum shall be deemed to be so payable to each of the trustee, the corporation and the beneficiary under the trust; and
　　(c) "excepted person" (除外人士) means-
　　(i) a person who is chargeable to tax under this Ordinance in respect of any sum payable by way of interest on the debentures or instruments concerned or on any interest in the debentures or instruments concerned, as construed in accordance with paragraph (a);
　　(ii) in the case of a person who is connected with the borrower-
　　(A) a person who is entitled to any sum referred to in subparagraph (i) in the capacity of-
　　(I) a person acting as a trustee of a trust estate or holding property belonging to others pursuant to the terms of a contract, where the person is not beneficially entitled to the sum in question;
　　(II) a beneficiary of a unit trust to which section 26A(1A)(a)(i) or (ii) applies, where the sum in question is payable to a trustee of the unit trust in respect of a specified investment scheme referred to in section 26A(1A)(b); or
　　(III) a member of a retirement scheme which is either a recognized retirement scheme or a substantially similar retirement scheme established outside Hong Kong, where the Commissioner is satisfied that the latter scheme complies with the requirements of a supervisory authority within an acceptable regulatory regime;(B) a public body;
　　(C) a body corporate, where the Government owns beneficially more than half in nominal value of the issued share capital of that body corporate for the time being; or
　　(D) a financial institution or an overseas financial institution. (Added 12 of 2004 s. 6)(2G) Subsection (2C) shall not apply where under the relevant arrangements, the relevant sum payable by way of interest on the debentures or instruments concerned or on any interest in the debentures or instruments concerned is payable to a market maker who, in the ordinary course of conduct of his trade, profession or business in respect of market making, holds such debentures or instruments or such interest for the purpose of providing liquidity thereof. (Added 12 of 2004 s. 6)
　　(2H) In subsection (2G), "market maker" (市场庄家) means a person who-
　　(a) is licensed or registered for dealing in securities under the Securities and Futures Ordinance (Cap 571) or authorized to do so by a regulatory authority in a major financial centre outside Hong Kong recognized by the Commissioner for the purposes of subsection (2)(f)(ii)(A);
　　(b) in the ordinary course of conduct of his trade, profession or business in respect of market making holds himself out as being willing to buy and sell securities for his own account and on a regular basis; and
　　(c) is actively involved in market making in securities issued by a wide range of unrelated institutions. (Added 12 of 2004 s. 6)(3) In this section- (Amended 12 of 2004 s. 6)
　　"associate" (相联者), in relation to a person, means-
　　(a) where the person is a natural person-
　　(i) a relative of the person;
　　(ii) a partner of the person and any relative of that partner;
　　(iii) a partnership in which the person is a partner;
　　(iv) any corporation controlled by the person, by a partner of the person or by a partnership in which the person is a partner;
　　(v) an director or principal officer of any such corporation as is referred to in subparagraph (iv);(b) where the person is a corporation-
　　(i) any associated corporation;
　　(ii) any person who controls the corporation and any partner of such person, and, where either such person is a natural person, any relative of such person;
　　(iii) any director or principal officer of that corporation or of any associated corporation and any relative of any such director or officer;
　　(iv) any partner of the corporation and, where such partner is a natural person, any relative of such partner;(c) where the person is a partnership-
　　(i) any partner of the partnership and where such partner is a partnership any partner of that partnership, any partner with the partnership in any other partnership and where such partner is a partnership any partner of that partnership and where any partner of, or with, or in any of the partnerships mentioned in this subparagraph is a natural person, any relative of such partner;
　　(ii) any corporation controlled by the partnership or by any partner thereof or, where such a partner is a natural person, any relative of such partner;
　　(iii) any corporation of which any partner is a director or principal officer;
　　(iv) any director or principal officer of a corporation referred to in subparagraph (ii);"associated corporation" (相联法团), in relation to a person, means-
　　(a) a corporation over which the person has control;
　　(b) if the person is a corporation-
　　(i) a corporation which has control over the person; or
　　(ii) a corporation which is under the control of the same person as is the first-mentioned person; "beneficiary under the trust" (信讬的受益人) means any person who benefits or is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under a trust estate, either directly or through any interposed person, or who is able or might reasonably be expected to be able, whether directly or indirectly, to control the activities of the trust estate or the application of its corpus or income;
　　"overseas financial institution" (海外财务机构) means a person carrying on the business of banking or deposit-taking outside Hong Kong other than a person whom the Commissioner has, in accordance with the powers vested in him by subsection (4), determined shall not be recognized for the purposes of this section as an overseas financial institution; (Amended 12 of 2004 s. 6)
　　"principal officer" (主要职员) means-
　　(a) a person employed by a corporation who, either alone or jointly with one or more other persons, is responsible under the immediate authority of the directors for the conduct of the business of the corporation; or
　　(b) a person so employed who, under the immediate authority of a director of the corporation or a person to whom paragraph (a) applies, exercises managerial functions in respect of the corporation;"relative" (亲属) means the spouse, parent, child, brother or sister of the relevant person, and, in deducing such a relationship, an adopted child shall be deemed to be a child both of the natural parents and the adopting parent and a step child to be the child of both the natural parents and of any step parent. (Replaced 63 of 1997 s. 2)
　　(Amended 12 of 2004 s. 6)(3A) In this section-
　　(a) a corporation shall be regarded as being controlled by a person if the person has the power to secure-
　　(i) by means of the holding of shares or the possession of voting power in or in relation to that or any other corporation; or
　　(ii) by virtue of any power conferred by the articles of association or any other document regulating that or any other corporation,
　　that the affairs of the first-mentioned corporation are conducted in accordance with his wishes; and(b) a person (other than a corporation) shall be regarded as being controlled by another person if the first-mentioned person is accustomed or under an obligation, whether express or implied, and whether or not enforceable or intended to be enforceable by legal proceedings, to act, in relation to his investment or business affairs, in accordance with the directions, instructions or wishes of that other person. (Added 12 of 2004 s. 6)(3B) In this section, a person shall be regarded as being connected with a borrower if the person is-
　　(a) an associated corporation of the borrower;
　　(b) a person (other than a corporation)-
　　(i) who controls the borrower;
　　(ii) who is controlled by the borrower; or
　　(iii) who is under the control of the same person as is the borrower. (Added 12 of 2004 s. 6)(4) The Commissioner may for the purposes of this section determine that a person shall not be recognized as an overseas financial institution if he is of the opinion that that person's banking or deposit-taking business is not adequately supervised by a supervisory authority. (Added 36 of 1984 s. 4. Amended 12 of 2004 s. 6)
　　(5) The amendments to this section effected by the Inland Revenue (Amendment) Ordinance 1984 (36 of 1984) shall not have the effect of disallowing any deduction under subsection (1)(a) which could lawfully have been made immediately prior to the coming into force of that Ordinance where the deduction is in respect of sums payable prior to 1 April 1984. (Added 36 of 1984 s. 4. Amended 7 of 1986 s. 4)
　　(5A) The amendments made to this section by section 6(a), (b), (c), (d), (e) and (f) of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004) ("the Amendment Ordinance") do not apply to sums described in subsection (1)(a) which were incurred-
　　(a) before the commencement of the Amendment Ordinance;
　　(b) under a transaction which was the subject of an application for advance clearance made to the Commissioner before 1 April 1998, and the Commissioner has before the commencement of the Amendment Ordinance expressed the opinion that the transaction would not fall within the terms of section 61A; or
　　(c) under an arrangement which was the subject of an application made to the Commissioner under section 88A, and the Commissioner has before the commencement of the Amendment Ordinance made a ruling under that section that the arrangement would not fall within the terms of section 61A. (Addd 12 of 2004 s. 6) (6) The Chief Executive in Council may, by notice in the Gazette, amend Schedule 3. (Added 17 of 1989 s. 5. Amended 12 of 1999 s. 3)
　　(Replaced 28 of 1964 s. 7. Amended 35 of 1965 s. 9)___________________________________________________________________
　　Note:
　　* The amendment made by Ord. No. 31 of 1998 to section 16(1)(ga) applies in relation to the year of assessment commencing on 1 April 2000 and to all subsequent years of assessment. (31 of 1998 s. 2(2); L.N. 175 of 2000)
　　Cap 112 s 16A Special payment under an approved retirement scheme allowable as a deduction
　　(1) Subject to section 17(1)(k), where a person carrying on a trade, profession or business in Hong Kong makes a payment which is either- (Amended 7 of 1986 s. 12)
　　(a) a contribution, other than an ordinary annual contribution, to a fund duly established under a recognized occupational retirement scheme; or
　　(b) a premium, other than an ordinary annual premium, in respect of a contract of insurance under a recognized occupational retirement scheme; or (Amended 4 of 1998 s. 6)
　　(c) a contribution, other than regular contributions, paid to a mandatory provident fund scheme, (Added 4 of 1998 s. 6)such payment shall, to the extent that it is made in respect of individuals employed by such person for the purposes of producing profits in respect of which he is chargeable to tax under this Part and that it is not excessive in view of all the relevant circumstances, be deemed to be an expense wholly and exclusively incurred in the production of such profits and shall be allowed as a deduction therefrom in accordance with subsection (2). (Amended 76 of 1993 s. 6)
　　(2) For the purpose of making the deduction provided for in subsection (1), one fifth part of the payment shall be deemed to have been expended during the basis period in which the payment was actually made and the remaining 4 parts shall be deemed to have been expended at the rate of one part in the basis period for each of the succeeding 4 years of assessment:
　　Provided that in no case shall the total amount of the deductions exceed the amount of the payment.
　　(3) For the purposes of subsection (1)(c), contributions are regular contributions if they are made to the mandatory provident fund scheme at regular intervals and are either of similar or substantially similar amounts or of amounts calculated by reference to a scale or a fixed percentage of a person's salary or other remuneration. (Replaced 4 of 1998 s. 6)
　　(Replaced 49 of 1956 s. 12)
　　Cap 112 s 16AA Mandatory contributions in self-employment cases allowable as a deduction
　　(1) Subject to subsection (2), where a person carrying on a trade, profession or business in Hong Kong as a sole proprietor or as a partner in a partnership pays any mandatory contributions in the basis period for any year of assessment in respect of any liability of himself to pay such contributions as a self-employed person under the Mandatory Provident Fund Schemes Ordinance (Cap 485), the payment shall be deemed to be an expense wholly and exclusively incurred in the production of the profits of that trade, profession or business chargeable to tax under this Part and shall be allowed as a deduction from such profits for that year of assessment.
　　(2) A deduction shall not be allowable to a person under subsection (1) for any year of assessment-
　　(a) in respect of any sum which is allowable as a deduction under any other sections of this Part or section 26G;
　　(b) in excess of the amount specified in Schedule 3B in relation to that year of assessment, as reduced by the amount of any sum which is allowable to that person as a deduction under any other sections of this Part or section 26G.
　　(Added 31 of 1998 s. 9)___________________________________________________________________
　　Note:
　　Section 16AA applies in relation to the year of assessment commencing on 1 April 2000 and to all subsequent years of assessment. (31 of 1998 s. 2(2); L.N. 175 of 2000)
　　Cap 112 s 16B Expenditure on research and development
　　(1) Notwithstanding anything in section 17, in ascertaining the profits from any trade, profession or business in respect of which a person is chargeable to tax under this Part for any year of assessment there shall, subject to subsection (2), be deducted the following payments made, and expenditure incurred, by such person during the basis period for that year of assessment (other than any amount which is allowable as a deduction apart from this section), namely-
　　(a) payments to-
　　(i) an approved research institute for research and development related to that trade, profession or business; or (Amended 9 of 2004 s. 2)
　　(ii) an approved research institute, the object of which is the undertaking of research and development related to the class of trade, profession or business to which that trade, profession or business belongs; and (Amended 9 of 2004 s. 2)(b) expenditure on research and development related to that trade, profession or business, including capital expenditure except to the extent that it is expenditure on land or buildings or on alterations, additions or extensions to buildings. (Amended 9 of 2004 s. 2)(2) Where any payment or expenditure to which this section refers is made or incurred outside Hong Kong and the trade, profession or business in relation to which it is so made or incurred is carried on partly in and partly out of Hong Kong, the deduction allowable under this section shall be such part of the amount which would otherwise be allowable as is reasonable in the circumstances. (Amended 7 of 1986 s. 12)
　　(3) (a) Where any plant or machinery, representing research and development expenditure of a capital nature which pursuant to subsection (1)(b) has been allowed as a deduction in ascertaining the profits from a trade, profession or business, ceases to be used by the person carrying on the trade, profession or business for research and development related to that trade, profession or business and is then or thereafter sold by him, the proceeds of sale shall, to the extent that they are not otherwise chargeable to tax under this Part and do not exceed the amount of the deduction, be treated as a trading receipt arising in or derived from Hong Kong of the trade, profession or business accruing at the time of the sale or, if the sale occurs on or after the date on which the trade, profession or business is permanently discontinued, accruing immediately before the discontinuance. (Amended 9 of 2004 s. 2)
　　(b) Where any such plant or machinery is destroyed, it shall for the purposes of paragraph (a) be treated as if it had been sold immediately before the destruction thereof and any insurance moneys or other compensation of any description received by the person carrying on the trade, profession or business in respect of the destruction and any money received by him in respect of the remains of the plant or machinery shall be treated as if they were proceeds of that sale.
　　(c) The reference in paragraph (a) to the time of sale shall be construed as a reference to the time of completion or the time when possession is given, whichever is the earlier.
　　(d) Where, prior to the commencement* of section 2 of the Revenue Ordinance 2004 (9 of 2004), expenditure represented by any plant or machinery has been allowed as a deduction in ascertaining the profits from a trade, profession or business pursuant to the provisions of subsection (1)(b) in force immediately before that commencement*, then, for the purposes of paragraph (a)-
　　(i) such plant or machinery shall be treated as plant or machinery representing research and development expenditure of a capital nature which had been allowed as a deduction in ascertaining the profits from the trade, profession or business pursuant to subsection (1)(b); and
　　(ii) the reference in that paragraph to the amount of the deduction in respect of expenditure represented by such plant or machinery shall be construed as a reference to the aggregate of-
　　(A) the amount of the deduction allowed in respect of expenditure represented by such plant or machinery pursuant to the provisions of subsection (1)(b) in force immediately before that commencement*; and
　　(B) the amount of the deduction allowed in respect of research and development expenditure of a capital nature represented by such plant or machinery pursuant to subsection (1)(b) after that commencement*. (Added 9 of 2004 s. 2)(3A) (a) Notwithstanding the exclusion relating to the sale of capital assets contained in section 14, where any rights in, or arising out of, research and development the expenditure on which has been allowed as a deduction under this section in ascertaining the profits of any person from a trade, profession or business for the year of assessment commencing on 1 April 1998 or any subsequent year of assessment are thereafter sold by him- (Amended 9 of 2004 s. 2)
　　(i) subject to subparagraph (ii), the proceeds of sale;
　　(ii) if the deduction has been allowed in accordance with subsection (2), such part of the proceeds of sale as is proportionate to the extent to which the expenditure on the research and development to which the rights relate has been allowed as a deduction in accordance with that subsection, (Amended 9 of 2004 s. 2)
　　shall, to the extent that the proceeds of sale or the part of the proceeds of sale, as the case may be, is not otherwise chargeable to tax under this Part and does not exceed the amount of the deduction, be treated as a trading receipt of the trade, profession or business accruing at the time of the sale or, if the sale occurs on or after the date on which the trade, profession or business is permanently discontinued, accruing immediately before the discontinuance.
　　(b) For the purposes of this subsection-
　　(i) without prejudice to subsection (3), a reference to the proceeds of sale shall be construed as a reference to such part of the proceeds of sale as is not attributable to the sale of plant or machinery;
　　(ii) the reference to the time of the sale, in relation to any rights, shall be construed as a reference to the time of completion of the sale of the rights. (Added 32 of 1998 s. 7) (c) Where, prior to the commencement* of section 2 of the Revenue Ordinance 2004 (9 of 2004), expenditure to which any rights relate has been allowed as a deduction in ascertaining the profits from a trade, profession or business under the provisions of this section in force immediately before that commencement*, then, for the purposes of paragraph (a)-
　　(i) such rights shall be treated as rights in, or arising out of, research and development the expenditure on which had been allowed as a deduction in ascertaining the profits from the trade, profession or business under this section; and
　　(ii) the reference in that paragraph to the amount of the deduction in respect of expenditure to which such rights relate shall be construed as a reference to the aggregate of-
　　(A) the amount of the deduction allowed in respect of expenditure to which such rights relate under the provisions of this section in force immediately before that commencement*; and
　　(B) the amount of the deduction allowed in respect of expenditure on research and development to which such rights relate under this section after that commencement*. (Added 9 of 2004 s. 2)(4) (a) In this section-
　　"an approved research institute" (认可研究机构) means any university, college, institute, association or organization which is approved in writing for the purposes of this section by the Commissioner as an institute, association or organization for undertaking research and development which is or may prove to be of value to Hong Kong; (Amended 7 of 1986 s. 12; 24 of 1996 s. 5; 9 of 2004 s. 2)
　　"research and development" (研究和开发) means-
　　(a) any activities in the fields of natural or applied science for the extension of knowledge;
　　(b) any systematic, investigative or experimental activities carried on for the purposes of any feasibility study or in relation to any market, business or management research;
　　(c) any original and planned investigations undertaken with the prospect of gaining new scientific or technical knowledge and understanding; or
　　(d) the application of any research findings or other knowledge to a plan or design for the production or introduction of new or substantially improved materials, devices, products, processes, systems or services prior to the commencement of their commercial production or use. (Replaced 9 of 2004 s. 2)
　　(b) An approval for the purposes of paragraph (a) may-
　　(i) operate as from a date, whether before or after the date of approval, specified in the instrument of approval; and
　　(ii) be withdrawn at any time.(5) In this section-
　　(a) references to expenditure incurred on research and development do not include any expenditure incurred in the acquisition of rights in, or arising out of, research and development, but, save as aforesaid and subject to subsection (1)(b), include all expenditure incurred for the prosecution of, or the provision of facilities for the prosecution of, research and development; and (Amended 9 of 2004 s. 2)
　　(b) references to research and development related to a trade, profession or business or class of trade, profession or business shall be read as including a reference to- (Amended 9 of 2004 s. 2)
　　(i) any research and development which may lead to or facilitate an extension, or an improvement in the technical efficiency, of that trade, profession or business, or, as the case may be, of trades, professions or businesses of that class; and (Amended 9 of 2004 s. 2)
　　(ii) any research and development of a medical nature which is of special relation to the welfare of workers employed in that trade, profession or business or, as the case may be, in trades, professions or businesses of that class; and (Amended 9 of 2004 s. 2)(c) a reference to rights shall be construed as including a reference to a share or interest in such rights. (Added 32 of 1998 s. 7)(6) For the purposes of this section-
　　(a) expenditure shall not be regarded as incurred by a person in so far as it is, or is to be, met directly or indirectly by the Government of Hong Kong or by any government or public or local authority, whether in Hong Kong or elsewhere, or by any person other than the first-mentioned person; and (Amended 7 of 1986 s. 12; 19 of 1996 s. 5)
　　(b) any expenditure of a capital nature incurred on research and development related to any trade, profession or business by a person about to carry on that trade, profession or business shall be treated as if it had been incurred by that person on the first day upon which he does carry on that trade, profession or business. (Amended 9 of 2004 s. 2)(7) The same sums paid, or expenditure incurred, shall not be taken into account for any of the purposes of this section in relation to more than one trade, profession or business.
　　(Added 35 of 1965 s. 10. Amended 32 of 1998 s. 7)________________________________________________________________________________
　　Note:
　　The amendments made to this section by 9 of 2004 apply in relation to the year of assessment commencing on 1 April 2004 and to all subsequent years of assessment. (Please see 9 of 2004 s. 1(2))
　　* Commencement date: 21 May 2004.
　　Cap 112 s 16C Payments for technical education
　　(1) Notwithstanding anything in section 17, where a person carrying on a trade, profession or business in Hong Kong makes any payment to be used for the purposes of technical education related to that trade, profession or business at any university, university college, technical college or other similar institution which is approved in writing for the purposes of this section by the Commissioner (being an amount which is not otherwise allowable as a deduction under this Ordinance), the payment shall be deducted as an expense in ascertaining the profits from that trade, profession or business for the year of assessment in the basis period of which the payment was made. (Amended 7 of 1986 s. 12; 24 of 1996 s. 6)
　　(2) For the purposes of this section, technical education shall be deemed to be related to a trade, profession or business, if, and only if, it is technical education of a kind specially requisite for persons employed in the class of trade, profession or business to which that trade, profession or business belongs.
　　(3) An approval for the purposes of subsection (1) may-
　　(a) operate as from a date, whether before or after the date of approval, specified in the instrument of approval; and
　　(b) be withdrawn at any time.
　　(Added 35 of 1965 s. 10. Amended 32 of 1998 s. 8)
　　Cap 112 s 16D Approved charitable donations
　　(1) Subject to subsection (2), a person chargeable to tax under this Part may deduct the aggregate of approved charitable donations made by that person in the basis period for a year of assessment, if such aggregate is not less than $100, from what would otherwise have been the assessable profits of such person for that year of assessment.
　　(2) A person shall not be entitled under subsection (1) to deduct for any year of assessment-
　　(a) any sum which is allowable as a deduction under section 16, 16B, or 16C; (Amended 56 of 1993 s. 11; 31 of 1998 s. 10)
　　(aa) any sum which is allowable as a deduction under Part IVA; (Added 31 of 1998 s. 10)
　　(b) (i) up to and including the year of assessment commencing on 1 April 2002, a sum in excess of 10% of such balance of that person's assessable profits after making any adjustment for the allowances and charges provided under Part VI;
　　(ii) commencing on or after 1 April 2003, a sum in excess of 25% of such balance of that person's assessable profits after making any adjustment for the allowances and charges provided under Part VI. (Replaced 24 of 2003 s. 4)
　　(Added 7 of 1975 s. 10)
　　Cap 112 s 16E Purchase and sale of patent rights, etc.
　　(1) Notwithstanding anything in section 17, in ascertaining the profits from any trade, profession or business in respect of which a person is chargeable to tax under this Part for any year of assessment there shall, subject to subsections (2) and (6), be deducted any expenditure incurred by such person during the basis period for that year of assessment (other than any amount which is allowable as a deduction apart from this section) on the purchase of patent rights or rights to any know-how, for use in Hong Kong in the trade, profession or business in the production of such profits. (Amended 7 of 1986 s. 12; 15 of 1992 s. 2)
　　(2) Where any rights of a kind referred to in subsection (1) are purchased partly for use in Hong Kong and partly for use outside Hong Kong the deduction allowable under this section shall be such part of the expenditure referred to in subsection (1) as is, having regard to the extent of the use in Hong Kong, reasonable and appropriate in the circumstances of the case. (Amended 7 of 1986 s. 12)
　　(2A) No deduction is allowable under subsection (1) in respect of patent rights or rights to any know-how purchased by a person wholly or partly from an associate. (Added 15 of 1992 s. 2)
　　(2B) For the purposes of subsection (2A), rights of a kind referred to in subsection (1) that are purchased or sold by a trustee of a trust estate or a corporation controlled by such a trustee shall be deemed to have been purchased or sold, as the case may be, by each of the trustee, the corporation and the beneficiary under the trust. (Added 15 of 1992 s. 2)
　　(3) Where any rights of a kind referred to in subsection (1) in respect of which a deduction has been allowed to any person under this section in ascertaining the profits from a trade, profession or business are thereafter sold by him-
　　(a) the proceeds of sale; or
　　(b) if the deduction was one to which subsection (2) applied, such part of the proceeds of sale as relates to the rights in respect of which a deduction was allowed under that subsection, not being an amount otherwise chargeable to tax under this Part, shall, notwithstanding the exclusion relating to the sale of capital assets contained in section 14, be treated as a trading receipt of the trade, profession or business accruing at the time of sale, or if the sale occurs on or after the date on which the trade, profession or business is permanently discontinued, accruing immediately before the discontinuance.
　　(4) In this section-
　　"associate" (相联者) , in relation to a person who purchases (including a person who is deemed to have purchased) rights of a kind referred to in subsection (1), means-
　　(a) where the purchaser is a natural person-
　　(i) a relative of the purchaser;
　　(ii) a partner of the purchaser and any relative of that partner;
　　(iii) a partnership in which the purchaser is a partner;
　　(iv) any corporation controlled by the purchaser, by a partner of the purchaser or by a partnership in which the purchaser is a partner;
　　(v) any director or principal officer of any such corporation as is referred to in subparagraph (iv); (b) where the purchaser is a corporation-
　　(i) any associated corporation;
　　(ii) any person who controls the corporation and any partner of such person, and, where either such person is a natural person, any relative of such person;
　　(iii) any director or principal officer of that corporation or any associated corporation and any relative of any such director or officer;
　　(iv) any partner of the corporation and, where such partner is a natural person, any relative of such partner; (c) where the purchaser is a partnership-
　　(i) any partner of the partnership and where such partner is a partnership any partner of that partnership, any partner with the partnership in any other partnership and where such partner is a partnership any partner of that partnership and where any partner of, or with, or in any of the partnerships mentioned in this subparagraph is a natural person, any relative of such partner; (Replaced 65 of 1993 s. 2)
　　(ii) (Repealed 65 of 1993 s. 2)
　　(iii) any corporation controlled by the partnership or by any partner thereof or, where such a partner is a natural person, any relative of such partner;
　　(iv) any corporation of which any partner is a director or principal officer;
　　(v) any director or principal officer of a corporation referred to in subparagraph (iii); "associated corporation" (相联法团) means-
　　(a) a corporation over which a person who purchases (including a person who is deemed to have purchased) rights of a kind referred to in subsection (1) has control;
　　(b) a corporation which has control over such a purchaser, being a corporation; or
　　(c) a corporation which is under the control of the same person as such a purchaser, being a corporation; "beneficiary under the trust" (信讬受益人) means any person who benefits or is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under a trust estate, either directly or through any interposed person, or who is able or might reasonably be expected to be able, whether directly or indirectly, to control the activities of the trust estate or the application of its corpus or income;
　　"control" (控制) , in relation to a corporation, means the power of a person to secure-
　　(a) by means of the holding of shares or the possession of voting power in or in relation to that or any other corporation; or
　　(b) by virtue of any powers conferred by the articles of association or other document regulating that or any other corporation, that the affairs of the first-mentioned corporation are conducted in accordance with the wishes of that person; "know-how" (工业知识) means any industrial information or techniques likely to assist in the manufacture or processing of goods or materials;
　　"patent rights" (专利权) means the right to do or authorize the doing of anything which would, but for that right, be an infringement of a patent;
　　"principal officer" (主要职员) means-
　　(a) a person employed by a corporation who, either alone or jointly with one or more other persons, is responsible under the immediate authority of the directors for the conduct of the business of the corporation; or
　　(b) a person so employed who, under the immediate authority of a director of the body corporate or a person to whom paragraph (a) applies, exercises managerial functions in respect of the body corporate; "relative" (亲属) means the spouse, parent, child, brother or sister of the relevant person, and, in deducting such a relationship, an adopted child shall be deemed to be a child both of the natural parents and the adopting parent and a step child to be the child of both the natural parents and of any step parent. (Replaced 15 of 1992 s. 2)
　　(5) In this section, a reference to the purchase or sale of rights of a kind referred to in subsection (1) includes a reference to the purchase or sale of a share or interest in any such rights. (Added 15 of 1992 s. 2)
　　(6) The amendments made to this section by the Inland Revenue (Amendment) Ordinance 1992 (15 of 1992) apply to patent rights or rights to any know-how purchased under contracts entered into on or after 18 April 1991 and the provisions of this section that were in force immediately before the commencement of that Ordinance continue to apply to patent rights or rights to any trade mark or design purchased under contracts entered into before 18 April 1991 and also to proceeds received from the sale of those rights whether before or after 18 April 1991 as if the amendments had not been enacted. (Added 15 of 1992 s. 2)
　　Cap 112 s 16F Expenditure on building refurbishment
　　(1) Notwithstanding anything in section 17, in the basis period for any year of assessment, a person who incurs capital expenditure on the renovation or refurbishment of a building or structure other than a domestic building or structure may claim the expenditure as an outgoing or expense, to the extent that it is incurred in the production of profits chargeable to tax under this Part, as an expense incurred in the production of profits and a deduction from those profits is allowed in accordance with this section. (Amended 32 of 1998 s. 9)
　　(2) For the purposes of subsection (1), a deduction is allowed for one-fifth of the expenditure in the basis period in which the expenditure was actually incurred and the remaining part is to be allowed by 4 equal deductions, one in each of the basis periods for the next succeeding 4 years of assessment.
　　(3) The person is not entitled to the allowances under Part VI for any capital expenditure incurred on the renovation or refurbishment of a building or structure where a deduction for the expenditure is allowed under this section. (Amended 32 of 1998 s. 9)
　　(4) This section does not apply to-
　　(a) capital expenditure incurred for a building or structure which is used or intended to be used as a domestic building or structure;
　　(b) capital expenditure incurred by a person to enable a building or structure to be first used substantially by the person for the production of profits in respect of which the person is chargeable to tax under this Part;
　　(c) capital expenditure incurred by a person to enable a building or structure to be used for a purpose different from that for which it was used immediately before the capital expenditure was incurred. (Replaced 32 of 1998 s. 9) (5) In this section-
　　"building or structure" (建筑物或构筑物) includes part of a building or structure;
　　"domestic building or structure" (住用建筑物或构筑物) means any building or structure used for habitation, but does not include any building or structure used as a hotel or guesthouse, or any part of a hotel or guesthouse;
　　"hotel" and "guesthouse" (旅馆) have the same meaning as in the Hotel and Guesthouse Accommodation Ordinance (Cap 349). (Replaced 32 of 1998 s. 9)
　　(Added 24 of 1996 s. 7)
　　Cap 112 s 16G Capital expenditure on the provision of a prescribed fixed asset
　　(1) Notwithstanding anything in section 17, in ascertaining the profits of a person from any trade, profession or business in respect of which the person is chargeable to tax under this Part for any year of assessment, there shall, subject to subsections (2) and (3), be deducted any specified capital expenditure incurred by the person during the basis period for that year of assessment.
　　(2) Where a prescribed fixed asset in respect of which any specified capital expenditure is incurred is used partly in the production of profits chargeable to tax under this Part and partly for any other purposes, the deduction allowable under this section shall be such part of the specified capital expenditure as is proportionate to the extent of the use of the asset in the production of the profits so chargeable to tax under this Part.
　　(3) (a) Notwithstanding the exclusion relating to the sale of capital assets contained in section 14, where any prescribed fixed asset in respect of which any specified capital expenditure has been allowed as a deduction to any person under this section in ascertaining the profits from a trade, profession or business is thereafter sold by him-
　　(i) subject to subparagraph (ii), the proceeds of sale;
　　(ii) if the deduction has been allowed in accordance with subsection (2), such part of the proceeds of sale as is proportionate to the extent to which the specified capital expenditure has been allowed as a deduction in respect of that asset in accordance with that subsection,
　　shall, to the extent that the proceeds of sale or the part of the proceeds of sale, as the case may be, is not otherwise chargeable to tax under this Part and does not exceed the amount of the deduction, be treated as a trading receipt arising in or derived from Hong Kong of the trade, profession or business accruing at the time of the sale or, if the sale occurs on or after the date on which the trade, profession or business is permanently discontinued, accruing immediately before the discontinuance.
　　(b) For the purposes of paragraph (a), where any prescribed fixed asset in respect of which any specified capital expenditure has been allowed as a deduction to any person under this section in ascertaining the profits from a trade, profession or business is thereafter destroyed, the asset shall be treated as if it had been sold immediately before the destruction thereof, and any insurance moneys or other compensation of any description received by the person in respect of the destruction and any moneys received by him in respect of the remains of the asset shall be treated as if they were proceeds of that sale.
　　(c) Where, in relation to the sale of a prescribed fixed asset, which is referred to in paragraph (a)-
　　(i) the buyer is a person over whom the seller has control;
　　(ii) the seller is a person over whom the buyer has control;
　　(iii) both the seller and the buyer are persons over both of whom some other person has control; or
　　(iv) the sale is between a husband and his wife, not being a wife living apart from her husband,
　　the Commissioner shall, if he is of the opinion that the sale price of the asset does not represent its true market value at the time of the sale, determine such true market value, and the amount so determined shall, for the purposes of this subsection, be deemed to be the proceeds of sale of the asset.(d) For the purposes of this subsection, the reference to the time of the sale, in relation to a prescribed fixed asset, shall be construed as a reference to the time of completion of the sale of the asset, or the time when possession of the asset is given, whichever is earlier.(4) (a) Subject to paragraph (c), where, immediately prior to the commencement of this section, a person owned and had in use any machinery or plant which is a prescribed fixed asset, that person shall, for the purposes of this section, be deemed to have incurred, at the time of the commencement of this section, specified capital expenditure in relation to that machinery or plant.
　　(b) The specified capital expenditure deemed to have been incurred by a person in relation to any machinery or plant under paragraph (a) shall be the capital expenditure incurred on the provision of that machinery or plant, as reduced by the aggregate of-
　　(i) the amount of the initial allowances, if any, under section 37(1), 37A(1) or 39B(1); and
　　(ii) the amount of the annual allowances, if any, under section 37(2), 37A(3) or 39B(2),
　　made to the person in respect of the capital expenditure in all prior years of assessment.(c) (i) Paragraph (a) shall only apply to a person where the person has elected in writing that the paragraph shall so apply to him, at any time before the expiration of one month after the date on which a notice of the assessment made in respect of the person for the year of assessment commencing on 1 April 1998 under section 59 is given under section 62.
　　(ii) An election under subparagraph (i), once made, is irrevocable.(5) For the purposes of this section, any specified capital expenditure incurred for the purposes of a trade, profession or business by a person about to carry on such trade, profession or business shall be treated as if it had been incurred by that person on the first day on which he does carry on such trade, profession or business.
　　(6) In this section-
　　"excluded fixed asset" (例外固定资产) means a fixed asset in which any person holds rights as a lessee under a lease;
　　"prescribed fixed asset" (订明固定资产) means-
　　(a) such of the machinery or plant specified in items 16, 20, 24, 26, 28, 29, 31, 33 and 35 of the First Part of the Table annexed to rule 2 of the Inland Revenue Rules (Cap 112 sub. leg.) as is used specifically and directly for any manufacturing process;
　　(b) computer hardware, other than that which is an integral part of any machinery or plant;
　　(c) computer software and computer systems,but does not include an excluded fixed asset;"specified capital expenditure" (指明资本开支), in relation to a person, means any capital expenditure incurred by the person on the provision of a prescribed fixed asset, but does not include-
　　(a) capital expenditure that may be deducted under any other section in this Part;
　　(b) capital expenditure incurred under a hire-purchase agreement.
　　(Added 32 of 1998 s. 10)
　　Cap 112 s 17 Deductions not allowed
　　(1) For the purpose of ascertaining profits in respect of which a person is chargeable to tax under this Part no deduction shall be allowed in respect of- (Amended 36 of 1955 s. 25; 49 of 1956 s. 13)
　　(a) domestic or private expenses, including-
　　(i) the cost of travelling between the person's residence and place of business; and*(ii) subject to section 16AA, contributions made to a mandatory provident fund scheme in the person's capacity as a member of the scheme; (Replaced 4 of 1998 s. 6. Amended 31 of 1998 s. 25)*(b) subject to section 16AA, any disbursements or expenses not being money expended for the purpose of producing such profits; (Amended 36 of 1955 s. 25; 31 of 1998 s. 11)
　　(c) any expenditure of a capital nature or any loss or withdrawal of capital;
　　(d) the cost of any improvements;
　　(e) any sum recoverable under an insurance or contract of indemnity;
　　(f) rent of, or expenses in connection with, any premises or part of premises not occupied or used for the purpose of producing such profits; (Amended 36 of 1955 s. 25)
　　(g) any tax paid or payable under this Ordinance other than salaries tax paid in respect of employees' remuneration; (Replaced 3 of 1949 s. 7. Amended 35 of 1955 s. 25)
　　(h) any sums that the person has, as an employer, paid in respect of an employee as-
　　(i) an ordinary annual contribution to a fund established under a recognized occupational retirement scheme; or
　　(ii) an ordinary annual premium for a contract of insurance under such a scheme; or
　　(iii) regular contributions paid to a mandatory provident fund scheme,
　　to the extent that the total of the payments exceeds 15 per cent of the total emoluments of the employee for the period to which the payments relate; (Replaced 4 of 1998 s. 6)(i) any provision made for the payment in respect of an employee of any sum referred to in paragraph (h), to the extent that the aggregate of such provision and any such payment as is referred to in that paragraph exceeds 15% of the total emoluments of that employee for the period in respect of which the provision is made; (Added 7 of 1986 s. 5. Amended 76 of 1993 s. 7)
　　(j) any provision made in respect of an occupational retirement scheme other than for the payment of any sum referred to in paragraph (h); (Added 7 of 1986 s. 5. Amended 76 of 1993 s. 7)
　　(k) any sum that the person has, as an employer, paid in respect of an employee as-
　　(i) a contribution to a fund established under a recognized occupational retirement scheme; or
　　(ii) a premium for a contract of insurance under such a scheme; or
　　(iii) a contribution to a mandatory provident fund scheme,
　　where provision for payment of the sum has been made in a prior year of assessment and a deduction has been allowed for the provision in that or another prior year of assessment; or (Replaced 4 of 1998 s. 6)(l) any-
　　(i) contribution that the person has, as an employer, made to the funds of; or
　　(ii) payment that that person has made as an employer for the purposes of the operation of, an occupational retirement scheme other than a recognized occupational retirement scheme. (Amended 4 of 1998 s. 6)(2) In computing the profits or losses of a person carrying on a trade, profession or business, no deduction is allowable for-
　　(a) salaries or other remuneration of the person's spouse; or
　　(b) interest on capital or loans provided by that spouse; or
　　(c) a contribution made to a mandatory provident fund scheme in respect of that spouse; or
　　(d) in the case of a partnership-
　　(i) salaries or other remuneration of a partner or a partner's spouse; or
　　(ii) interest on capital or loans provided by a partner or by a partner's spouse; or*(iii) subject to section 16AA, a contribution made to a mandatory provident fund scheme in respect of a partner or a partner's spouse. (Replaced 4 of 1998 s. 6. Amended 31 of 1998 s. 25)(3) In this section-
　　"regular contributions" (固定供款) has the same meaning as in section 16A(3). (Added 4 of 1998 s. 6)
　　___________________________________________________________________
　　Note:
　　* The amendments made by Ord. No. 31of 1998 to section 17(1)(a)(ii) and (b) and (2)(d)(iii) apply in relation to the year of assessment commencing on 1 April 2000 and to all subsequent years of assessment. (31 of 1998 s. 2(2); L.N. 175 of 2000)
　　Cap 112 s 18 Basis for computing profits
　　(1) Save as provided in this section, the assessable profits for any year of assessment from any trade, profession or business carried on in Hong Kong shall be computed on the full amount of the profits therefrom arising in or derived from Hong Kong during the year preceding the year of assessment.
　　(2) Where the Commissioner is satisfied that the accounts of a trade, profession or business carried on in Hong Kong are usually made up to some day other than 31 March, he may direct that the assessable profits from that source be computed on the amount of the profits therefrom arising in or derived from Hong Kong during the year ending on that day in the year preceding the year of assessment. Where, however, the assessable profits from any trade, profession or business have been computed by reference to an account made up to a certain day, and no account is made up to the corresponding day in the year following, the assessable profits from that source both for the year of assessment in which such failure occurs and for the 2 years of assessment following shall be computed on such basis as the Commissioner in his discretion thinks fit.
　　(3) Subject to section 18C, where a person commences to carry on a trade, profession or business in Hong Kong on a day within a year of assessment, the assessable profits from that source for such year of assessment shall be computed on the amount of the profits therefrom arising in or derived from Hong Kong during the period beginning on the date of commencement and ending on the last day of that year of assessment. (Amended 7 of 1975 s. 11)
　　(4) Where a person has commenced to carry on a trade, profession or business in Hong Kong on a day within the year preceding a year of assessment, the assessable profits from that source for that year of assessment shall be computed on the amount of the profits therefrom arising in or derived from Hong Kong for 1 year from such day:
　　Provided that such person may claim, by giving notice in writing to the Commissioner, to have the assessable profits from the source for that year of assessment and for the following year of assessment (but not for one or other of those years) recomputed on the basis of the actual profits therefrom arising in or derived from Hong Kong during each such year respectively, but where the commencement is in the year of assessment commencing on 1 April 1973, such claim for recomputation shall relate only to the year of assessment commencing on 1 April 1974. (Amended 7 of 1975 s. 11)
　　(5) Where a person ceases to carry on a trade, profession or business in Hong Kong the assessable profits from that source for the year of assessment in which the cessation occurs shall be computed on the amount of the profits therefrom arising in or derived from Hong Kong during the period beginning on 1 April in that year and ending on the date of cessation:
　　Provided that where the profits arising in or derived from Hong Kong from that source during the year of assessment immediately preceding the year in which the cessation occurs exceed what would otherwise have been the assessable profits from that source for that preceding year such assessable profits shall be recomputed on the basis of the actual profits therefrom arising in or derived from Hong Kong during that preceding year and an additional assessment shall be made accordingly.
　　(6) Notwithstanding the provisions of section 70 a claim made for an adjustment of any assessment because of a change in the basis period required or authorized under the provisions of this section shall be entertained if it is made in writing within 2 years after the end of the relevant year of assessment or, where the claim has been made under the proviso to subsection (4), within 2 years after the end of the second of the 2 years of assessment referred to in such proviso. A claim so made shall be regarded as an objection to an assessment under section 64 for the purposes of Part XI. (Amended 35 of 1965 s. 11)
　　(7) This section shall apply to the years of assessment up to and including the year of assessment commencing on 1 April 1974. (Replaced 7 of 1975 s. 11)
　　(Replaced 49 of 1956 s. 14. Amended 7 of 1986 s. 12)
　　Cap 112 s 18A Assessable profits for the year of assessment 1974/5
　　(1) Where the assessable profits for the year of assessment commencing on 1 April 1974 from any trade, profession or business fall to be computed under section 18(1) but the actual profits from that source for that year of assessment exceed those assessable profits as so computed, then, notwithstanding section 18, the assessable profits for the year of assessment commencing on 1 April 1974 shall be computed on the basis of those actual profits.
　　(2) Where the assessable profits for the year of assessment commencing on 1 April 1974 from any trade, profession or business fall to be computed under section 18(2) on the amount of profits from that source for the year ending on a day other than 31 March in the year preceding that year of assessment but the actual profits from that source-
　　(a) for the year ending on the corresponding day in the year of assessment; or
　　(b) if the accounts for that trade, profession or business were made up to more than 1 day in the year of assessment, for the year ending on such of those days as the Commissioner may direct, exceed those assessable profits as so computed, then, notwithstanding section 18, the assessable profits for the year of assessment commencing on 1 April 1974 shall be computed on the basis of those actual profits.
　　(3) Where the assessable profits for the year of assessment commencing on 1 April 1974 from any trade, profession or business fall to be computed under section 18(4) but the lesser of the actual profits from that source for-
　　(a) the year ending on the day in that year of assessment to which the accounts of that trade, profession or business were made up; or
　　(b) that year of assessment, exceed those assessable profits as so computed, then notwithstanding section 18, the assessable profits for the year of assessment commencing on 1 April 1974 shall be computed on the basis of those actual profits. (4) For the purposes of applying this section there shall be disregarded any loss brought forward to the year of assessment commencing on 1 April 1974 under section 19(2).
　　(Added 7 of 1975 s. 12)
　　Cap 112 s 18B Basis for computing assessable profit for years of assessment commencing on 1 April 1975
　　(1) Subject to subsection (2) and to sections 18C, 18D and 18E, the assessable profits for any year of assessment commencing on or after 1 April 1975 from any trade, profession or business carried on in Hong Kong shall be computed on the full amount of the profits therefrom arising in or derived from Hong Kong during the year of assessment.
　　(2) Subject to sections 18C, 18D and 18E, where the Commissioner is satisfied that the accounts of a trade, profession or business carried on in Hong Kong are made up to some day other than 31 March, he may direct that the assessable profits from that source for any year of assessment be computed on the full amount of profits therefrom arising in or derived from Hong Kong during the year ending on that day in the year of assessment.
　　(Added 7 of 1975 s. 12. Amended 7 of 1986 s. 12)
　　Cap 112 s 18C Commencement of source of profits in years of assessment commencing on or after 1 April 1974
　　(1) Subject to subsection (2) where a person commences to carry on a trade, profession or business in Hong Kong within any year of assessment commencing on or after 1 April 1974 and the Commissioner is satisfied that the first accounts of such trade, profession or business after its commencement are made up to some day other than 31 March, the assessable profits from that source for that year of assessment shall-
　　(a) if the first accounts are made up to a day within that year of assessment, be computed on the full amount of the profits from that source arising in or derived from Hong Kong during the period beginning on the day of commencement and ending on the day to which the accounts are made up; or
　　(b) if the first accounts are for a period in excess of a year and are made up to a day within a year of assessment following that in which the commencement occurred, be computed on such basis as the Commissioner thinks fit. (Amended 7 of 1986 s. 12) (2) Where the first accounts of a trade, profession or business commenced in any year of assessment commencing on or after 1 April 1974 are for a period of 1 year or less and are made up to a day within the year of assessment following that in which the commencement occurred, there shall be deemed to be no assessable profits for the year of assessment in which the commencement occurred.
　　(Added 7 of 1975 s. 12)
　　Cap 112 s 18D Cessation of source of profits in years of assessment commencing on 1 April 1975
　　(1) Save as provided in this section, where, in any year of assessment commencing on or after 1 April 1975, a person ceases to carry on a trade, profession or business in Hong Kong, the assessable profits from that source for the year of assessment in which the cessation occurs shall be computed on the amount of the profits therefrom arising in or derived from Hong Kong during the period beginning on the day following the end of the basis period for the year preceding the year of assessment and ending on the date of cessation.
　　(2) Where in any year of assessment commencing on or after 1 April 1975 a person ceases to carry on a trade, profession or business in Hong Kong which was commenced by him in Hong Kong before 1 April 1974, the assessable profits from that source for the year of assessment in which the cessation occurs shall be computed on the amount of the profits therefrom arising in or derived from Hong Kong during the period beginning on 1 April in that year and ending on the date of cessation:
　　Provided that where a person ceases to carry on such trade, profession or business in Hong Kong other than by reason of the death of an individual previously carrying on a trade, profession or business as the sole proprietor thereof, and the trade, profession or business, or any part thereof, is transferred to or carried on by any other person as his trade, profession or business, this subsection shall not apply, but the cessation shall, subject to subsection (3), be deemed to be a cessation for the purposes of subsection (1). (Amended 71 of 1983 s. 16)
　　(2A) Where a person ceases to carry on a relevant trade, profession or business on or after 1 April 1979, the following amount shall be treated as assessable profits therefrom for the year of assessment in which the cessation occurs and shall be in addition to the assessable profits therefrom which, apart from this subsection, fall to be computed for that year of assessment-
　　(a) in the case of an excepted trade, profession or business, the amount, if any, by which the relevant profits therefrom arising in or derived from Hong Kong during the relevant period exceed the transitional amount;
　　(b) in the case of any other relevant trade, profession or business, the full amount of any relevant profits therefrom arising in or derived from Hong Kong during the relevant period, and, for the purposes of this subsection, profits are "relevant profits" if, but for subsection (2) and apart from Part VI, the assessable profits for that year of assessment would have included those profits, and-
　　"excepted trade, profession or business" (特定行业、专业或业务) means a relevant trade, profession or business referred to in the definition in this subsection of "transitional amount";
　　"relevant period" (有关期间) means the period beginning on the day next following the end of the basis period for the year preceding the year of assessment in which the cessation occurs and ending on 31 March in the year preceding the year of assessment in which the cessation occurs;
　　"relevant trade, profession or business" (有关行业、专业或业务) means a trade, profession or business to which subsection (2) applies and in the case of which the basis period for the year preceding the year of assessment in which the cessation occurs ends on a day other than 31 March;
　　"transitional amount" (过渡期款额) means-
　　(a) where the assessable profits from a relevant trade, profession or business for the year of assessment commencing on 1 April 1974 fell to be computed under section 18(2) on the amount of profits therefrom for the year ending on a day other than 31 March in the year preceding that year of assessment, the amount of profits from the relevant trade, profession or business arising in or derived from Hong Kong during the period beginning on the day next following the corresponding day in that year of assessment and ending on 31 March 1975;
　　(b) where the assessable profits from a relevant trade, profession or business for the year of assessment commencing on 1 April 1974 fell to be computed under section 18A(2), the amount of profits from the relevant trade, profession or business arising in or derived from Hong Kong during the period beginning on the day next following the end of the basis period for that year of assessment and ending on 31 March 1975, and where a loss was incurred in the carrying on of a relevant trade, profession or business referred to in paragraph (a) or (b) of this definition during the period therein referred to, "transitional amount", in relation to that trade, profession or business, shall be construed to mean a nil amount. (Added 34 of 1980 s. 2)
　　(3)-(4) (Repealed 56 of 1993 s. 12)
　　(5) Where a person who commenced to carry on a trade, profession or business in Hong Kong in a year of assessment commencing on or after 1 April 1975-
　　(a) ceases to carry on such trade, profession or business in the year of assessment following that in which such commencement occurred; and
　　(b) by virtue of section 18C(2), there has been deemed to be no assessable profits for the year of assessment in which the commencement occurred, the assessable profits for the year of assessment in which the cessation occurs shall be recomputed on the basis of the actual profits arising in or derived from Hong Kong from the date of the commencement to the date of cessation.
　　(6)-(7) (Repealed 19 of 1996 s. 6)
　　(Added 7 of 1975 s. 12. Amended 7 of 1986 s. 12)
　　Cap 112 s 18E Change of accounting date and apportionments
　　(1) Where the assessable profits of a person from any trade, profession or business carried on in Hong Kong have been computed by reference to an account made up to a certain day in any year of assessment and either- (Amended 7 of 1986 s. 12)
　　(a) that person fails to make up an account to the corresponding day in the following year of assessment; or
　　(b) that person makes up accounts to more than one day in the following year of assessment, then-
　　(i) the assessable profits from that source for the year of assessment in which the circumstances described in either paragraph (a) or (b) prevail shall be computed on such basis as the Commissioner thinks fit; and
　　(ii) the assessable profits for the year preceding that year of assessment shall be recomputed on such basis as the Commissioner thinks fit. (2) For the purposes of subsection (1)-
　　(a) where the accounts of any trade, profession or business are made up to the end of the Lunar year, the Commissioner may accept those accounts as being made up to a corresponding day in each year of assessment; and
　　(b) in the case of a trade, profession or business which was commenced on or after 1 April 1974, the Commissioner may, if he considers it necessary, make a computation under subsection (1) in respect of a basis period which exceeds 12 months. (3) For the purposes of this Part, where in the case of a trade, profession or business it is necessary in order to arrive at the assessable profits or the losses for any year of assessment to divide or apportion to specific periods the profits and losses for any period for which accounts have been made up, or to aggregate any such profits or losses or any apportioned parts thereof, it shall be lawful to make such division and apportionment or aggregation, and any such apportionment shall be made in proportion to the number of days or months in the respective periods unless the Commissioner, having regard to any special circumstances, otherwise directs.
　　(4) For the purposes of section 18D(2A), where in the case of a trade, profession or business it is necessary in order to arrive at the profits or losses for any period to divide or apportion to specific periods the profits and losses for any period for which accounts have been made up, or to aggregate any such profits or losses or any apportioned parts thereof, the Commissioner may make such division and apportionment or aggregation as he may deem proper in that case. (Added 34 of 1980 s. 3)
　　(Added 7 of 1975 s. 12)
　　Cap 112 s 18F Adjustment of assessable profits
　　(1) The amount of assessable profits for any year of assessment of a person chargeable to tax under this Part shall be increased by the amount of any balancing charge directed to be made on that person under Part VI and decreased by the allowances made to that person under Part VI for that year of assessment to the extent to which the relevant assets are used in the production of the assessable profits.
　　(2) When in any year of assessment the amount of the allowances made under Part VI to any person chargeable to tax under this Part exceeds the total amount of that person's assessable profits, as increased by any balancing charge, the amount of such excess shall, for the purposes of section 19C, be deemed to be a loss of that person for that year of assessment.
　　(3) This section shall apply to the year of assessment commencing on 1 April 1975 and to subsequent years of assessment.
　　(Added 7 of 1975 s. 12)
　　Cap 112 s 19 Treatment of losses
　　(1) Where a loss is incurred in any year of assessment up to and including the year of assessment commencing on 1 April 1974 by a person chargeable to tax under this Part the amount of such loss attributable to activities in Hong Kong shall notwithstanding the provisions of section 70 be set off against what would otherwise have been the assessable profits of such person for that year of assessment. (Amended 49 of 1956 s. 15; 7 of 1975 s. 13; 7 of 1986 s. 12; 32 of 1998 s. 11)
　　(2) Where the amount of loss which may set off under subsection (1) is such that it cannot be wholly set off against the assessable profits of a person chargeable to tax under this Part for the year of assessment in which the loss occurred, the amount not so set off shall be carried forward and shall be set off against what would otherwise have been assessable profits of that person for the future years of assessment in succession:
　　Provided that-
　　(a) the amount of any such loss allowed to be set off in computing the assessable profits for any year of assessment shall not be set off in computing the assessable profits for any other year of assessment; and
　　(b) where a loss is set off under this subsection in respect of the year of assessment commencing on 1 April 1975 or any subsequent year of assessment, that loss shall be set off before the set off of any loss under section 19C. (Replaced 7 of 1975 s. 13) (3)-(4) (Repealed 56 of 1993 s. 13)
　　(Replaced 36 of 1955 s. 28)
　　Cap 112 s 19A (Repealed)
　　(Repealed 56 of 1993 s. 14)
　　Cap 112 s 19B (Repealed)
　　(Repealed 56 of 1993 s. 15)
　　Cap 112 s 19C Treatment of losses after 1 April 1975
　　(1) Subject to section 19CB, where in any year of assessment-
　　(a) an individual sustains a loss in any trade, profession or business carried on by him; and
　　(b) the individual or, in the case of a husband and wife, not being a wife living apart from her husband, the husband or wife does not elect for personal assessment under section 41 for that year of assessment, (Amended 43 of 1989 s. 9) the amount of that loss shall be carried forward and set off against the amount of his assessable profits from that trade, profession or business for subsequent years of assessment. (Amended 71 of 1983 s. 17)
　　(2) Subject to section 19CB, where in any year of assessment-
　　(a) an individual incurs a share of a loss of a partnership in any trade, profession or business carried on by that partnership; and
　　(b) the individual or, in the case of a husband and wife, not being a wife living apart from her husband, the husband or wife does not elect for personal assessment under section 41 for that year of assessment, (Amended 43 of 1989 s. 9) the amount of that share of the loss shall be carried forward and set off against the amount of his share of assessable profits of the partnership from that trade, profession or business for subsequent years of assessment: (Amended 71 of 1983 s. 17)
　　Provided that where at the end of the year of assessment commencing on 1 April 1983 a share of a loss to be carried forward under this subsection is one that was incurred by a husband and wife, not being a wife living apart from her husband, in partnership with each other, whether or not also with other persons-
　　(i) the share of the loss shall be deemed to be apportioned between the husband and wife in the proportions in which they were entitled to share profits between themselves as at the last day of the basis period for that year of assessment; and
　　(ii) each such portion of the share of the loss shall be carried forward and set off against the husband's or, as the case may be, the wife's respective share of assessable profits of the partnership from that trade, profession or business for subsequent years of assessment. (Added 71 of 1983 s. 17) (3) Subject to subsection (3A), where in any year of assessment an individual has sustained a loss or has incurred a share of a loss of a partnership and-
　　(a) is personally assessed under Part VII; or
　　(b) in the case of a husband and wife, not being a wife living apart from her husband, the husband or wife is personally assessed under Part VII, (Replaced 43 of 1989 s. 9) the amount of the loss or share of the loss shall be dealt with in accordance with that Part. (Replaced 71 of 1983 s. 17)
　　(3A) For the purposes of Part VII, where the loss or the share of the loss referred to in subsection (3) consists solely of the balance of an unabsorbed loss calculated in accordance with section 19CA(2)(b), the amount of the loss or the share of the loss shall be deemed to be the amount arrived at by dividing such balance by the adjustment factor within the meaning of section 19CA. (Added 32 of 1998 s. 12)
　　(4) Subject to section 19CB, where in any year of assessment a corporation or a person, who is not an individual, a partnership or a corporation, carrying on a trade, profession or business sustains a loss in that trade, profession or business, the amount of that loss shall be set off against the assessable profits of the corporation or person (including its share of the assessable profits of a partnership in which it is a partner) for that year of assessment and to the extent not so set off, shall be carried forward and set off against the corporation's or the person's assessable profits and its share of assessable profits of such a partnership for subsequent years of assessment.
　　(5) Subject to section 19CB, where-
　　(a) a trade, profession or business is carried on in Hong Kong by persons in partnership and any one of those persons is a corporation or is a person who is not an individual, a partnership or a corporation; and (Amended 7 of 1986 s. 12)
　　(b) in any year of assessment a loss is incurred in that trade, profession or business, then the corporation's or the person's share of that loss shall be set off against the assessable profits of the corporation or the person for the year of assessment in which the loss was incurred and to the extent not so set off, be carried forward and, for subsequent years of assessment, be set off first against the corporation's or the person's share of the assessable profits of such partnership and, to the extent not so set off, then against the assessable profits of the corporation or the person.
　　(6) For the purposes of this section-
　　(a) the amount of any loss set off in computing the assessable profits for any year of assessment shall not be set off in computing the assessable profits for any other year of assessment;
　　(b) the amount of any loss carried forward to any year of assessment to be set off against the assessable profits for that year shall not be set off more than once in that year of assessment;
　　(c) the total amount set off against assessable profits shall not exceed the amount of the loss;
　　(d) the amount of any loss to be set off under this section shall be the loss attributable to activities in Hong Kong; (Amended 30 of 1981 s. 4; 7 of 1986 s. 12)
　　(e) the amount of any loss sustained in any trade, profession or business carried on for the benefit of a trust by a person in his capacity as trustee shall not be available for set off except against the assessable profits of that trust from that trade, profession or business for subsequent years of assessment. (Added 30 of 1981 s. 4) (7) For the purposes of this section-
　　(a) "partnership" (合伙) does not include a partnership (other than a partnership referred to in section 345(2) of the Companies Ordinance (Cap 32)) consisting at any time in the year of assessment of more than 20 partners;
　　(b) in calculating the number of partners in a partnership, there shall be included every partner in any other partnership which is itself a partner in the first-mentioned partnership. (Replaced 51 of 1978 s. 9) (8) This section shall apply to the year of assessment commencing on 1 April 1975 and to subsequent years of assessment.
　　(Added 7 of 1975 s. 16. Amended 32 of 1998 s. 12)
　　Cap 112 s 19CA Treatment of losses: concessionary trading receipts
　　(1) This section shall apply to any person who derives concessionary trading receipts and normal trading receipts for any year of assessment.
　　(2) Where, for any year of assessment, there is an unabsorbed loss in respect of the concessionary trading receipts of a person to whom this section applies, and the person has chargeable normal trading receipts for that year of assessment, the unabsorbed loss shall be treated in accordance with the following provisions-
　　(a) where the amount of the unabsorbed loss does not exceed the amount of the chargeable normal trading receipts as multiplied by the adjustment factor, the amount of the chargeable normal trading receipts shall, for the purpose of ascertaining the assessable profits of the person, be deemed to be reduced by an amount arrived at by dividing the amount of the unabsorbed loss by the adjustment factor, and the amount of the unabsorbed loss shall, for any other purposes, be deemed to be nil;
　　(b) in any other case, the amount of the unabsorbed loss shall, for the purpose of ascertaining the loss sustained by the person, be deemed to be reduced by an amount arrived at by multiplying the amount of the chargeable normal trading receipts by the adjustment factor, and the balance of the unabsorbed loss so reduced shall be dealt with in accordance with sections 19C and 19CB, and the amount of the chargeable normal trading receipts shall, for any other purposes, be deemed to be nil.(3) Where, for any year of assessment, there is an unabsorbed loss in respect of the normal trading receipts of a person to whom this section applies, and the person has chargeable concessionary trading receipts for that year of assessment, the unabsorbed loss shall be treated in accordance with the following provisions-
　　(a) where the amount of the unabsorbed loss does not exceed the amount of the chargeable concessionary trading receipts as divided by the adjustment factor, the amount of the chargeable concessionary trading receipts shall, for the purpose of ascertaining the assessable profits of the person, be deemed to be reduced by an amount arrived at by multiplying the amount of the unabsorbed loss by the adjustment factor, and the amount of the unabsorbed loss shall, for any other purposes, be deemed to be nil;
　　(b) in any other case, the amount of the unabsorbed loss shall, for the purpose of ascertaining the loss sustained by the person, be deemed to be reduced by an amount arrived at by dividing the amount of the chargeable concessionary trading receipts by the adjustment factor, and the balance of the unabsorbed loss so reduced shall be dealt with in accordance with sections 19C and 19CB, and the amount of the chargeable concessionary trading receipts shall, for any other purposes, be deemed to be nil.(4) In this section, "adjustment factor" (调整分数), in relation to any year of assessment, means the factor ascertained in accordance with the following formula:
　　A
　　Bwhere: A means the rate specified in Schedule 1 or 8, as the case may be, for that year of assessment; and
　　B, in relation to any concessionary trading receipts, means the rate specified in section 14A or 14B, as the case may be, for that year of assessment.(5) In this section-
　　"chargeable concessionary trading receipts" (应课税的获特惠的营业收入), in relation to any person for any year of assessment, means-
　　(a) where the concessionary trading receipts are of a kind in respect of which assessable profits are chargeable to tax at the rate specified in section 14A, the amount of such concessionary trading receipts as-
　　(i) reduced by the aggregate of-
　　(A) the amount of any outgoings and expenses deductible under this Part to the extent to which they are incurred during the basis period for that year of assessment by the person in the production of the concessionary trading receipts; and
　　(B) the amount of any allowances made under Part VI for that year of assessment to the person to the extent to which the relevant assets are used during the basis period for that year of assessment in the production of the concessionary trading receipts; and(ii) increased by the amount of any balancing charge directed to be made on that person under Part VI for that year of assessment to the extent to which the relevant assets are used in the production of the concessionary trading receipts;(b) where the concessionary trading receipts are of a kind in respect of which assessable profits are chargeable to tax at the rate specified in section 14B, the amount of the assessable profits ascertained in accordance with section 23A(2);"chargeable normal trading receipts" (应课税的一般营业收入), in relation to any person for any year of assessment, means the amount of the normal trading receipts as-
　　(a) reduced by the aggregate of-
　　(i) the amount of any outgoings and expenses deductible under this Part to the extent to which they are incurred during the basis period for that year of assessment by the person in the production of the normal trading receipts; and
　　(ii) the amount of any allowances made under Part VI for that year of assessment to the person to the extent to which the relevant assets are used during the basis period for that year of assessment in the production of the normal trading receipts; and(b) increased by the amount of any balancing charge directed to be made on that person under Part VI for that year of assessment to the extent to which the relevant assets are used in the production of the normal trading receipts;"concessionary trading receipts" (获特惠的营业收入) means the trading receipts and other sums in respect of which assessable profits are chargeable to tax at the rate specified in section 14A or 14B;
　　"normal trading receipts" (一般营业收入) means the trading receipts and other sums in respect of which assessable profits are chargeable to tax at the rate specified in Schedule 1 or 8;
　　"unabsorbed loss in respect of the concessionary trading receipts" (关乎获特惠的营业收入的未吸纳亏损), in relation to any person for any year of assessment, means-
　　(a) where the concessionary trading receipts are of a kind in respect of which assessable profits are chargeable to tax at the rate specified in section 14A, the loss ascertained by-
　　(i) adding to the amount of the concessionary trading receipts the amount of any balancing charge directed to be made on that person under Part VI for that year of assessment to the extent to which the relevant assets are used in the production of the concessionary trading receipts; and
　　(ii) reducing from the resulting amount the aggregate of-
　　(A) the amount of any outgoings and expenses deductible under this Part to the extent to which they are incurred during the basis period for that year of assessment by the person in the production of the concessionary trading receipts; and
　　(B) the amount of any allowances made under Part VI for that year of assessment to the person to the extent to which the relevant assets are used during the basis period for that year of assessment in the production of the concessionary trading receipts;(b) where the concessionary trading receipts are of a kind in respect of which assessable profits are chargeable to tax at the rate specified in section 14B, the loss arrived at in accordance with sections 23A(2) and 19D;"unabsorbed loss in respect of the normal trading receipts" (关乎一般营业收入的未吸纳亏损), in relation to any person for any year of assessment, means the loss ascertained by-
　　(a) adding to the amount of the normal trading receipts the amount of any balancing charge directed to be made on that person under Part VI for that year of assessment to the extent to which the relevant assets are used in the production of the normal trading receipts; and
　　(b) reducing from the resulting amount the aggregate of-
　　(i) the amount of any outgoings and expenses deductible under this Part to the extent to which they are incurred during the basis period for that year of assessment by the person in the production of the normal trading receipts; and
　　(ii) the amount of any allowances made under Part VI for that year of assessment to the person to the extent to which the relevant assets are used during the basis period for that year of assessment in the production of the normal trading receipts.
　　(Added 32 of 1998 s. 13)
　　Cap 112 s 19CB Set off: concessionary trading receipts
　　(1) Where, in accordance with section 19C(1), (2), (4) or (5), a loss is to be set off against assessable profits for any year of assessment, this section shall apply for the purpose of ascertaining the amount of the loss set off and the resulting reduction in the assessable profits.
　　(2) Where the loss is in respect of concessionary trading receipts and it is to be set off against the assessable profits in respect of normal trading receipts-
　　(a) where the amount of the loss does not exceed the amount of the assessable profits in respect of normal trading receipts as multiplied by the adjustment factor, the amount of the assessable profits in respect of normal trading receipts shall, for the purpose of ascertaining the assessable profits of the person, be deemed to be reduced by the amount arrived at by dividing the amount of the loss by the adjustment factor, and the loss shall, for any other purposes, be deemed to have been fully set off;
　　(b) in any other case, the loss shall, for the purpose of the set off, be deemed to have been set off to the extent of the amount arrived at by multiplying the amount of the assessable profits in respect of normal trading receipts by the adjustment factor, and the amount of the assessable profits in respect of normal trading receipts shall, for any other purposes, be deemed to be nil.(3) Where the loss is in respect of normal trading receipts and it is to be set off against the assessable profits in respect of concessionary trading receipts-
　　(a) where the amount of the loss does not exceed the amount of the assessable profits in respect of concessionary trading receipts as divided by the adjustment factor, the amount of the assessable profits in respect of concessionary trading receipts shall, for the purpose of ascertaining the assessable profits of the person, be deemed to be reduced by the amount arrived at by multiplying the amount of the loss by the adjustment factor, and the loss shall, for any other purposes, be deemed to have been fully set off;
　　(b) in any other case, the loss shall, for the purpose of the set off, be deemed to have been set off to the extent of the amount arrived at by dividing the amount of the assessable profits in respect of concessionary trading receipts by the adjustment factor, and the amount of the assessable profits in respect of concessionary trading receipts shall, for any other purposes, be deemed to be nil.(4) In this section-
　　"adjustment factor" (调整分数), "concessionary trading receipts" (获特惠的营业收入) and "normal trading receipts" (一般营业收入) have the meanings respectively assigned to them in section 19CA(4) and (5);
　　"loss" (亏损) includes part of a loss.
　　(Added 32 of 1998 s. 13)
　　Cap 112 s 19D Computation of losses after 1 April 1975
　　(1) For the purposes of section 19C, the amount of loss incurred by a person chargeable to tax under this Part for any year of assessment shall be computed in like manner and for such basis period as the assessable profits for that year of assessment would have been computed.
　　(2) This section shall apply to the year of assessment commencing on 1 April 1975 and to subsequent years of assessment.
　　(Added 7 of 1975 s. 16)
　　Cap 112 s 19E Adjustment of losses
　　(1) For the purposes of section 19D, the amount of loss for any year of assessment of any person chargeable to tax under this Part shall be increased by the allowances made to that person under Part VI for that year of assessment to the extent to which the relevant assets are used in the production of the losses and decreased by the amount of any balancing charge directed to be made on that person under Part VI.
　　(2) Where in any year of assessment the amount of the balancing charge made under Part VI to a person chargeable to tax under this Part exceeds the total amount of that person's losses, as increased by any allowances, the amount of such excess shall be deemed to be assessable profits of that person for that year of assessment.
　　(3) This section shall apply to the year of assessment commencing on 1 April 1975 and to subsequent years of assessment.
　　(Added 7 of 1975 s. 16)
　　Cap 112 s 20 Liability of certain non-resident persons
　　(1) For the purposes of this section-
　　(a) a person is closely connected with another person where the Commissioner in his discretion considers that such persons are substantially identical or that the ultimate controlling interest of each is owned or deemed under this section to be owned by the same person or persons;
　　(b) the controlling interest of a company shall be deemed to be owned by the beneficial owners of its shares, whether held directly or through nominees, and shares in one company held by or on behalf of another company shall be deemed to be held by the shareholders of the last-mentioned company. (2) Where a non-resident person carries on business with a resident person with whom he is closely connected and the course of such business is so arranged that it produces to the resident person either no profits which arise in or derive from Hong Kong or less than the ordinary profits which might be expected to arise in or derive from Hong Kong, the business done by the non-resident person in pursuance of his connection with the resident person shall be deemed to be carried on in Hong Kong, and such non-resident person shall be assessable and chargeable with tax in respect of his profits from such business in the name of the resident person as if the resident person were his agent, and all the provisions of this Ordinance shall apply accordingly. (Amended 36 of 1955 s. 29; 7 of 1986 s. 12)
　　Cap 112 s 20A Persons chargeable on behalf of a non-resident
　　(1) A non-resident person shall be chargeable to tax either directly or in the name of his agent in respect of all his profits arising in or derived from Hong Kong from any trade, profession or business carried on in Hong Kong whether such agent has the receipt of the profits or not, and the tax so charged whether directly or in the name of the agent shall be recoverable by all means provided in this Ordinance out of the assets of the non-resident person or from the agent. Where there are more agents than one they may be charged to tax jointly or severally in respect of the profits of the non-resident person and shall be jointly and severally liable for the tax thereon. (Amended 7 of 1986 s. 12)
　　(2) Every person chargeable to tax as agent, or from whom tax is recoverable in respect of the profits of another person, shall retain out of any assets coming into his possession or control on behalf of such other person or in his capacity as agent so much thereof as shall be sufficient to produce the amount of such tax, and he shall be and is hereby indemnified against any person whomsoever in respect of his retention of such assets.
　　(3) Notwithstanding anything contained in subsections (1) and (2), any person who sells any goods in Hong Kong on behalf of a non-resident person shall furnish quarterly to the Commissioner a return showing the gross proceeds from such sales and shall at the same time pay to the Commissioner a sum equal to 1% of such proceeds or such lesser sum as may have been agreed with the Commissioner. On receipt of such sum the Commissioner shall issue a certificate in the form specified by the Board of Inland Revenue: (Amended 39 of 1969 s. 3; 7 of 1986 s. 12)
　　Provided that the Commissioner may exempt any such person from the provisions of this subsection on such conditions as he may consider fit.
　　(Added 49 of 1956 s. 17)
　　Cap 112 s 20AA Persons not treated as agents
　　(1) For the purposes of section 20A, the following persons are deemed not to be an agent of a non-resident person-
　　(a) where profits are chargeable to tax under this Part by reference to so much of any trade, profession or business as relates to transactions carried out through a broker and falling within subsection (2), the broker;
　　(b) where profits are chargeable to tax under this Part by reference to so much of any trade, profession or business as relates to transactions carried out through an approved investment adviser and falling within subsection (3), the approved investment adviser. (2) Where any profits are chargeable to tax under this Part by reference to so much of any trade, profession or business as relates to a transaction carried out through a broker, the transaction is taken, in relation to the profits (the "taxable profits"), to fall within this subsection if-
　　(a) at the time of the transaction, the broker was carrying on the business of a broker;
　　(b) the transaction was carried out by the broker for the non-resident person in the ordinary course of the business;
　　(c) the remuneration that the broker received for providing the services of a broker to the non-resident person for the transaction was at a rate not less than the one customary for the class of business;
　　(d) the non-resident person does not fall (apart from this paragraph) to be treated as having the broker as his agent in relation to any other profits not included in the taxable profits under this subsection or subsection (3) but chargeable to tax under this Part for the same year of assessment; and
　　(e) the broker was not an associate of the non-resident person during the year of assessment. (3) Where any profits are chargeable to tax under this Part by reference to so much of any trade, profession or business as relates to a transaction carried out through an approved investment adviser, the transaction is taken, in relation to the profits (the "taxable profits"), to have been carried out through the approved investment adviser and to fall within this subsection if-
　　(a) (Repealed 32 of 1998 s. 14)
　　(b) at the time of the transaction, the approved investment adviser was carrying on the business of an approved investment adviser;
　　(c) the transaction was carried out by the approved investment adviser for the non-resident person in the ordinary course of the business;
　　(d) the remuneration that the approved investment adviser received for providing the services of an approved investment adviser to the non-resident person for the transaction was at a rate not less than the one customary for the class of business;
　　(e) the non-resident person does not fall (apart from this paragraph) to be treated as having the approved investment adviser as his agent in relation to any other profits not included in the taxable profits under this subsection or subsection (2) but chargeable to tax under this Part for the same year of assessment;
　　(f) the approved investment adviser was not an associate of the non-resident person during the year of assessment; and
　　(g) the approved investment adviser, when he acted for the non-resident person in the transaction, did so in an independent capacity. (4) This section applies to a person who acts as a broker or provides services as an approved investment adviser as part only of a business and as if that part is a separate business.
　　(5) For the purposes of this section, an approved investment adviser is not regarded as acting in an independent capacity when acting on behalf of the non-resident person unless, having regard to the legal, financial and commercial characteristics of the relationship between them, it is a relationship between persons carrying on independent businesses dealing with each other at arm's length.
　　(6) In this section-
　　"approved investment adviser" (认可投资顾问) means-
　　(a) a corporation licensed to carry on a business in advising on securities or asset management under Part V of the Securities and Futures Ordinance (Cap 571); or
　　(b) an authorized financial institution registered for carrying on such a business under that Part, only to the extent that the institution carries on such a business; (Replaced 5 of 2002 s. 407(2))"associate" (相联者), in relation to a non-resident person, means-
　　(a) where the person is a natural person-
　　(i) a relative of the person;
　　(ii) a partner of the person and any relative of that partner;
　　(iii) a partnership in which the person is a partner;
　　(iv) any corporation controlled by the person, by a partner of the person or by a partnership in which the person is a partner;
　　(v) any director or principal officer of any such corporation as is referred to in subparagraph (iv); (b) where the person is a corporation-
　　(i) any associated corporation;
　　(ii) any person who controls the corporation and any partner of such person, and, where either such person is a natural person, any relative of such person;
　　(iii) any director or principal officer of that corporation or of any associated corporation and any relative of any such director or officer;
　　(iv) any partner of the corporation and, where such partner is a natural person, any relative of such partner; (c) where the person is a partnership-
　　(i) any partner of the partnership and where such partner is a partnership any partner of that partnership, any partner with the partnership in any other partnership and where such partner is a partnership any partner of that partnership and where any partner of, or with, or in any of the partnerships mentioned in this subparagraph is a natural person, any relative of such partner;
　　(ii) any corporation controlled by the partnership or by any partner thereof or, where such a partner is a natural person, any relative of such partner;
　　(iii) any corporation of which any partner is a director or principal officer;
　　(iv) any director or principal officer of a corporation referred to in subparagraph (ii); "associated corporation" (相联法团) in relation to a person means-
　　(a) a corporation over which the person has control;
　　(b) a corporation which has control over such a person, being a corporation; or
　　(c) a corporation which is under the control of the same person, being a corporation; "broker" (经纪) means-
　　(a) a corporation licensed to carry on a business in dealing in securities under Part V of the Securities and Futures Ordinance (Cap 571); or
　　(b) an authorized financial institution registered for carrying on such a business under that Part, only to the extent that the institution carries on such a business; (Replaced 5 of 2002 s. 407(2))"control" (控制), in relation to a corporation, means the power of a person to secure-
　　(a) by means of the holding of shares or the possession of voting power in or in relation to that or any other corporation; or
　　(b) by virtue of any powers conferred by the articles of association or other document regulating that or any other corporation, that the affairs of the first-mentioned corporation are conducted in accordance with the wishes of that person;"principal officer" (主要职员) means-
　　(a) a person employed by a corporation who, either alone or jointly with one or more other persons, is responsible under the immediate authority of the directors for the conduct of the business of the corporation; or
　　(b) a person so employed who, under the immediate authority of a director of the body corporate or a person to whom paragraph (a) applies, exercises managerial functions in respect of the body corporate; "relative" (亲属) means the spouse, parent, child, brother or sister of the relevant person, and, in deducing such a relationship, an adopted child shall be deemed to be a child both of the natural parents and the adopting parent and a step child to be the child of both the natural parents and of any step parent. (Amended 32 of 1998 s. 14)
　　(Added 56 of 1996 s. 3)
　　Cap 112 s 20B Persons chargeable in respect of certain profits of a non-resident
　　(1) Without prejudice to section 20A, this section applies in respect of a non-resident person who is chargeable to tax in respect of-
　　(a) sums deemed by virtue of section 15(1)(a), (b) or (ba) to be receipts arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong; or (Amended 12 of 2004 s. 7)
　　(b) sums received in respect of, or which in any way derive directly or indirectly from, the performance in Hong Kong by a non-resident entertainer or sportsman (whether or not he is the non-resident person who is so chargeable) of an activity in his character as entertainer or sportsman on or in connection with a commercial occasion or event, including-
　　(i) any appearance of the entertainer or sportsman by way of or in connection with the promotion of any such occasion or event; and
　　(ii) any participation by the entertainer or sportsman in or for sound recording, films, videos, radio, television or other similar transmissions (whether live or recorded). (2) Where this section applies, the non-resident person is chargeable to tax in respect of the sums described in subsection (1) in the name of any person in Hong Kong who paid or credited those sums to that or any other non-resident person, and the tax so charged shall be recoverable by all means provided in this Ordinance from that person in Hong Kong.
　　(3) Where a person in Hong Kong from whom tax is recoverable by virtue of this section pays or credits to a non-resident person (whether or not he is the non-resident person who is chargeable to tax) sums described in subsection (1) he shall, at the time he makes the payment or credit, deduct from those sums so much thereof as is sufficient to produce the amount of such tax, and he is hereby indemnified against any person in respect of his deduction of such sum.
　　(4) In this section-
　　"entertainer or sportsman" (演艺人员或运动员) means a person, other than a corporation, who gives performances (whether alone or with others) in his character as entertainer or sportsman in any kind of entertainment or sport, including any activity of a physical kind which (whether in a live or recorded form) the public or any section of the public is or may be permitted (whether for payment or not) to see or hear;
　　"commercial occasion or event" (商业场合或事项) includes any description of occasion or event-
　　(a) for which an entertainer or sportsman (or other person) might, by virtue of his performance of the activity, receive or become entitled to receive anything by way of cash or any other form of property; or
　　(b) which is designed to promote commercial sales or activity by advertising, the endorsement of goods or services, sponsorship, or other promotional means of any kind.
　　(Added 4 of 1989 s. 2)
　　Cap 112 s 21 Assessable profits of certain businesses to be computed on a percentage of the turnover
　　Where the true amount of the assessable profits arising in or derived from Hong Kong of a non-resident person in respect of a trade, profession or business carried on in Hong Kong cannot be readily ascertained, such assessable profits may be computed on a fair percentage of the turnover of that trade or business in Hong Kong.
　　(Amended 36 of 1955 s. 30; 7 of 1975 s. 17; 7 of 1986 s. 12)
　　Cap 112 s 21A Computation of assessable profits from cinematograph films, patents, trademarks, etc.
　　(1) The assessable profits of a person arising in or derived from Hong Kong in respect of a sum deemed by section 15(1)(a), (b) or (ba) to be a receipt arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong shall, for the purposes of this Ordinance and notwithstanding any other provisions of this Part, be taken to be- (Amended 12 of 2004 s. 7)
　　(a) 100% of the sum in the case of a sum derived from an associate:
　　Provided that this paragraph shall not apply in the case where the Commissioner is satisfied that no person carrying on a trade, profession or business in Hong Kong has at any time wholly or partly owned the property in respect of which the sum is paid; or
　　(b) the following percentages of the sum in any other case, including any case of the description mentioned in the proviso to paragraph (a)-
　　(i) for any sum received by or accrued to the person before 1 April 2003, 10%;
　　(ii) for any sum received by or accrued to the person on or after 1 April 2003, 30%. (Replaced 24 of 2003 s. 5)(2) For the purpose of ascertaining whether a sum was derived from an associate in the application of subsection (1), where the sum was derived from or by a trustee of a trust estate or a corporation controlled by such a trustee, that sum shall be deemed to have been derived from or by, as the case may be, each of the trustee, the corporation and the beneficiary under the trust.
　　(3) In this section-
　　"associate" (相联者), in relation to a person, means-
　　(a) where the person is a natural person-
　　(i) a relative of the person;
　　(ii) a partner of the person and any relative of that partner;
　　(iii) a partnership in which the person is a partner;
　　(iv) any corporation controlled by the person, by a partner of the person or by a partnership in which the person is a partner;
　　(v) any director or principal officer of any such corporation as is referred to in subparagraph (iv); (b) where the person is a corporation-
　　(i) any associated corporation;
　　(ii) any person who controls the corporation and any partner of such person, and, where either such person is a natural person, any relative of such person;
　　(iii) any director or principal officer of that corporation or of any associated corporation and any relative of any such director or officer;
　　(iv) any partner of the corporation and, where such partner is a natural person, any relative of such partner; (c) where the person is a partnership-
　　(i) any partner of the partnership and where such partner is a partnership any partner of that partnership, any partner with the partnership in any other partnership and where such partner is a partnership any partner of that partnership and where any partner of, or with, or in any of the partnerships mentioned in this subparagraph is a natural person, any relative of such partner;
　　(ii) any corporation controlled by the partnership or by any partner thereof or, where such a partner is a natural person, any relative of such partner;
　　(iii) any corporation of which any partner is a director or principal officer;
　　(iv) any director or principal officer of a corporation referred to in subparagraph (ii);"associated corporation" (相联法团), in relation to a person, means-
　　(a) a corporation over which the person has control;
　　(b) if the person is a corporation-
　　(i) a corporation which has control over the person; or
　　(ii) a corporation which is under the control of the same person as is the first-mentioned person; "beneficiary under the trust" (信讬的受益人) means any person who benefits or is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under a trust estate, either directly or through any interposed person, or who is able or might reasonably be expected to be able, whether directly or indirectly, to control the activities of the trust estate or the application of its corpus or income;
　　"control" (控制), in relation to a corporation, means the power of a person to secure-
　　(a) by means of the holding of shares or the possession of voting power in or in relation to that or any other corporation; or
　　(b) by virtue of any powers conferred by the articles of association or other document regulating that or any other corporation, that the affairs of the first-mentioned corporation are conducted in accordance with the wishes of that person; "principal officer" (主要职员) means-
　　(a) a person employed by a corporation who, either alone or jointly with one or more other persons, is responsible under the immediate authority of the directors for the conduct of the business of the corporation; or
　　(b) a person so employed who, under the immediate authority of a director of the corporation or a person to whom paragraph (a) applies, exercises managerial functions in respect of the corporation; "relative" (亲属) means the spouse, parent, child, brother or sister of the relevant person, and, in deducing such a relationship, an adopted child shall be deemed to be a child both of the natural parents and the adopting parent and a step child to be the child of both the natural parents and of any step parent.
　　(Replaced 65 of 1993 s. 3)
　　Cap 112 s 21B Transitional
　　(1) Subject to subsection (2), the amendments to section 21A effected by the Inland Revenue (Amendment) (No. 4) Ordinance 1993 (65 of 1993) shall apply to any sum received by or accrued to any person on or after 4 March 1993.
　　(2) The provisions of section 21A in force immediately prior to the coming into operation of the Inland Revenue (Amendment) (No. 4) Ordinance 1993 (65 of 1993) shall continue to apply to any sum received by or accrued to any person prior to 4 March 1993 as if that Ordinance had not been enacted.
　　(Added 65 of 1993 s. 3)
　　Cap 112 s 22 Assessment of partnerships
　　(1) Where a trade, profession or business is carried on by 2 or more persons jointly the assessable profits therefrom shall be computed in one sum and the tax in respect thereof shall be charged in the partnership name. (Replaced 36 of 1955 s. 31)
　　(2) The precedent partner shall make and deliver a statement of the profits or losses of such trade, profession or business, on behalf of the partnership, ascertained in accordance with the provisions of this Part relating to the ascertainment of profits. Where no active partner is resident in Hong Kong the return shall be furnished by the manager or agent of the partnership in Hong Kong. (Amended 7 of 1986 s. 12)
　　(3) If a change occurs in a partnership of persons carrying on any trade, profession or business, by reason of retirement or death, or the dissolution of the partnership as to one or more of the partners, or the admission of a new partner, in such circumstances that one or more of the persons who until that time were engaged in the trade, profession or business continue to be engaged therein, or if a person previously engaged in any trade, profession or business on his own account continues to be engaged in it, but as a partner in a partnership, the tax payable by the person or persons who carry on the trade, profession or business after that time shall, notwithstanding the change be computed on what would otherwise have been the assessable profits of such person or persons or the aggregation of such assessable profits as if no such change had occurred. (Amended 30 of 1950 Schedule; 36 of 1955 s. 31; 49 of 1956 s. 18; 7 of 1975 s. 19; 56 of 1993 s. 16)
　　(4) Tax upon the partnership shall be recoverable by all means provided in this Ordinance out of the assets of the partnership, or from any partner. (Amended 36 of 1955 s. 31)
　　(5) Tax may be assessed on the profits of a partnership notwithstanding the cessation or dissolution of such partnership and shall be recoverable from the former partners and from the assets of the partnership at the time of its cessation.
　　Cap 112 s 22A Ascertainment of share of partnership profits or losses
　　(1) In order to ascertain the share of a partner of the assessable profits or losses of a partnership, such assessable profits or losses for the relevant year of assessment shall be apportioned amongst the persons who were partners during the basis period in the ratio in which the profits or losses of the basis period for that year of assessment were divided; and the profits or losses as so apportioned shall constitute the shares of the assessable profits and losses of the individual partners for that year of assessment.
　　(2) For the purposes of subsection (1), there shall be excluded from the assessable profits of a partnership any loss brought forward under section 19C.
　　(3) For the purposes of this section-
　　(a) "partnership" (合伙) does not include a partnership ( other than a partnership referred to in section 345(2) of the Companies Ordinance (Cap 32)) consisting at any time in the year of assessment of more than 20 partners;
　　(b) in calculating the number of partners in a partnership, there shall be included every partner in any other partnership which is itself a partner in the first-mentioned partnership. (Replaced 51 of 1978 s. 9)
　　(Added 7 of 1975 s. 20)
　　Cap 112 s 22B Limited partner loss relief
　　(1) In this section-
　　"limited partner" (有限责任合伙人) means a person who is a partner in a partnership which is carrying on a trade, profession or business and that person is-
　　(a) a limited partner in a limited partnership registered under the Limited Partnerships Ordinance (Cap 37);
　　(b) a general partner in a partnership in which he is not entitled to or does not take part in the management of the partnership but is entitled to have his liabilities, or his liabilities beyond a certain limit, for debts or obligations incurred by the partnership for the purposes of the trade, profession or business discharged or reimbursed by some other person; or
　　(c) under the law of any place outside Hong Kong, not entitled to or does not take part in the management of the partnership and is not liable beyond a certain limit for debts or obligations incurred by the partnership for the purposes of the trade, profession or business; "relevant sum" (有关款项) means the amount of the person's contribution to the partnership as at the end of the relevant year of assessment in which the loss is sustained, except that where the person ceased to be a partner in the partnership during that year of assessment it is the time when he so ceased.
　　(2) For the purposes of this section, a person's contribution to the partnership at any time is the aggregate of-
　　(a) the amount which he has contributed to it as capital less the sum of-
　　(i) the amounts of capital that he has directly or indirectly drawn out or received back; and
　　(ii) anything that he is or may be entitled at any time while the partnership carries on the trade, profession or business to draw out, receive back or be reimbursed from another person, whether or not the entitlement is enforceable or is pursuant to an unenforceable undertaking or practice; and(b) the amount of any profits or gains of the partnership to which he is entitled but which he has not received in money or money's worth.(3) Notwithstanding section 19C, where in any year of assessment a person who is a limited partner in a partnership has incurred a share of a loss of that partnership the amount of the loss which may be set off against the assessable profits of the person is limited to the lesser of-
　　(a) the amount of the loss; or
　　(b) the relevant sum. (4) This section applies to years of assessment that commence on or after 1 April 1991 and to that part of any basis period for a year of assessment that occurs on or after 15 November 1990 but before 1 April 1991 but does not apply in respect of a share of a loss incurred under a transaction which was the subject of an application for advance clearance made to the Commissioner before 15 November 1990 and the Commissioner before or after that date expressed the opinion that the transaction would not fall within the terms of section 61A or, where no such application was made in respect of a loss incurred under a transaction entered into before that date, the transaction is, in the Commissioner's opinion, of the same type as any for which, in the circumstances prevailing as at 14 November 1990, he would have expressed the opinion that the transaction would not fall within the terms of section 61A.
　　(Added 15 of 1992 s. 3)
　　Cap 112 s 23 Ascertainment of assessable profits of life insurance corporations
　　(1) The assessable profits for any year of assessment of a corporation, whether mutual or proprietary, from the business of life insurance, shall-
　　(a) be deemed to be 5% of the premiums from life insurance business in Hong Kong of the corporation during the basis period for that year; or (Amended 7 of 1986 s. 12)
　　(b) should the corporation so elect, be that part of the adjusted surplus ascertained in accordance with the provisions of subsections (2) to (7) deemed to arise in the basis period for that year less any dividend received which is required to be excluded by virtue of section 26(a): (Amended 49 of 1956 s. 19)
　　Provided that-
　　(i) any such election once made shall be irrevocable and in addition shall be deemed to apply to all future years of assessment; and (Added 49 of 1956 s. 19)
　　(ii) until such part of the adjusted surplus is ascertained, the assessable profits shall be calculated provisionally in accordance with paragraph (a) of this subsection, and tax charged and collected as if no such election had been made. (Amended 49 of 1956 s. 19) (2) A corporation which elects to be assessed in the manner provided in subsection (1)(b) shall submit to the Commissioner a certified true copy of the latest abstract of the report of the actuary submitted to the Insurance Authority under section 18 of the Insurance Companies Ordinance (Cap 41) or, in the case of a corporation to which section 52(3) of that Ordinance applies, a copy of the latest such abstract submitted under that section. (Replaced 11 of 1985 s. 2)
　　(3) An election under subsection (1)(b) shall be effective only if the actuarial report is submitted not later than 2 years after the end of the period in respect of which it is made. Where an effective election has been made it shall be lawful to give effect to such election notwithstanding the provisions of section 70. (Amended 49 of 1956 s. 19)
　　(4) (a) The surplus shall be the amount by which the life insurance fund exceeds the estimated liability of the corporation on the life insurance fund at the end of the period in respect of which any actuarial report is made.
　　(b) The adjusted surplus shall be ascertained by adding to the surplus-
　　(i) any deficit in respect of a period prior to the period in respect of which the relevant actuarial report is made where such deficit is included in such report;
　　(ii) any outgoing or expense charged against the life insurance fund in the relevant actuarial report which is not such that it would be allowed as a deduction in ascertaining assessable profits under the provisions of section 16;
　　(iii) any expense disbursement or loss charged against the life insurance fund in the relevant actuarial report which is such that it would not be allowed as a deduction in ascertaining assessable profits by reason of the provisions of section 17;
　　(iv) any income or profits of the corporation arising in the period in respect of which the relevant actuarial report is made, not being profits from the business of insurance other than life insurance, and not credited to the life insurance fund in such report;
　　(v) any appropriations of profits or transfers to reserve charged against the fund during the period in respect of which the relevant actuarial report is made, other than appropriations or transfers to policy holders in their capacity as such;
　　(va) the amount of a balancing charge directed to be made under Part VI; (Added 7 of 1975 s. 21)
　　and by deducting therefrom-
　　(vi) any surplus disclosed by a previous actuarial report which has been retained in the life insurance fund in the relevant actuarial report;
　　(vii) any transfer or appropriation to policy holders in their capacity as such, effected during the period in respect of which the relevant actuarial report is made where such transfer or appropriation has not been charged against the life insurance fund in such report;
　　(viii) any outgoing or expenses not charged against the life insurance fund during the period in respect of which the relevant actuarial report is made which is such that it would be deducted in ascertaining assessable profits under the provisions of section 16;
　　(ix) any receipt of a capital nature, or transfer from reserve, credited to the life insurance fund during the period in respect of which the relevant actuarial report is made;
　　(x) the allowances provided by Part VI to the extent to which the relevant assets are used in the production of the adjusted surplus. (Added 7 of 1975 s. 21) (5) Notwithstanding anything contained in subsection (4) the adjusted surplus of a corporation which transacts life insurance business both within Hong Kong and elsewhere shall be the adjusted surplus ascertained in accordance with the provisions of the said subsection (4) less that portion of such adjusted surplus as is not deemed under the provisions of subsection (6) to be profits arising in or derived from Hong Kong. (Amended 7 of 1986 s. 12)
　　(6) Where a corporation transacts life insurance business both within Hong Kong and elsewhere, the portion of the adjusted surplus ascertained in accordance with the provisions of subsection (4) which shall be deemed to be profits arising in or derived from Hong Kong is the amount which bears the same proportion to the adjusted surplus so ascertained as the aggregate of the premiums from life insurance business in Hong Kong for the period of the relevant actuarial report bears to the aggregate of the premiums from the whole of the corporation's life insurance business for that period. (Amended 7 of 1986 s. 12)
　　(7) Any adjusted surplus ascertained in accordance with the foregoing provisions shall be deemed to arise during the years or other periods which make up the period in respect of which the relevant actuarial report is made in the proportion which the aggregate of the premiums from life insurance business in Hong Kong in each such period bears to the aggregate of such premiums for the total period in respect of which the relevant actuarial report is made. (Amended 49 of 1956 s. 19; 7 of 1986 s. 12)
　　(8) (a) Where the making of the adjustments required by subsection (4) results in a deficit, such deficit shall be deemed to be the loss sustained by the corporation during the period in respect of which the relevant actuarial report is made.
　　(b) In ascertaining for the purposes of sections 19 and 19C what part of such loss so calculated is attributable to activities in Hong Kong the provisions of subsections (5) and (6) shall apply mutatis mutandis. (Amended 11 of 1985 s. 2)
　　(c) Any such loss attributable to activities in Hong Kong shall be deemed to have been sustained during the years which make up the period in respect of which the relevant actuarial report is made in the proportion which the aggregate of the premiums from life insurance business in Hong Kong in each such year bears to the aggregate of such premiums for the total period in respect of which the relevant actuarial report is made. (Amended 49 of 1956 s. 19; 7 of 1986 s. 12) (9) In this section-
　　"actuarial report" (精算师报告) means any abstract referred to in subsection (2); (Added 11 of 1985 s. 2)
　　"life insurance business" (人寿保险业务) means business of the following classes as specified in Part 2 of Schedule 1 to the Insurance Companies Ordinance (Cap 41)-
　　A Life and annuity;
　　B Marriage and birth;
　　C Linked long term;
　　E Tontines, and references to a "life insurance fund" (人寿保险基金) shall be construed accordingly; (Replaced 11 of 1985 s. 2) "premiums from life insurance business in Hong Kong" (从在香港经营人寿保险业务所得的保费) includes-
　　(a) all premiums received or receivable in Hong Kong from both residents and non-residents; and
　　(b) all premiums receivable outside Hong Kong from residents of Hong Kong where such premiums are in respect of policies the proposals for which were received by the corporation in Hong Kong;Provided that any such premiums returned to the insured and any corresponding premiums paid on reinsurance shall be deducted from the premiums so receivable. (Amended 7 of 1986 s. 12)
　　(Replaced 36 of 1955 s. 32)
　　Cap 112 s 23A Ascertainment of assessable profits of insurance corporations other than life insurance corporations
　　(1) The assessable profits of a corporation, whether mutual or proprietary, from the business of insurance other than life insurance, shall be ascertained by taking the gross premiums from such insurance business in Hong Kong less any such premiums returned to the insured and any premiums paid on corresponding reinsurance and adding thereto any interest or other income arising in or derived from Hong Kong and the amount of any balancing charge directed to be made under Part VI, and deducting therefrom a reserve for unexpired risks at the percentage adopted by that corporation in relation to its operations as a whole for such risks at the end of the period for which such profits are ascertained, and adding thereto a reserve similarly calculated for unexpired risks outstanding at the commencement of such period, and from the amount so arrived at deducting the actual losses less the amount recoverable in respect thereof under reinsurance, the agency expenses in Hong Kong and the allowances provided under Part VI to the extent to which the relevant assets are used in the production of such profits, and a fair proportion of the expenses of the head office of the corporation: (Amended 49 of 1956 s. 20; 7 of 1975 s. 22)
　　Provided that where the Commissioner is satisfied that, by reason of the limited extent of such business transacted in Hong Kong by a non-resident insurance corporation it would be unreasonable to require such corporation to furnish the particulars necessary for the application of this section, he may permit the assessable profits of the corporation to be ascertained by reference to the proportion of the total profits and income of the corporation corresponding to the proportion which its premiums from insurance business in Hong Kong bear to its total premiums or on any other basis which appears to him to be equitable.
　　(2) Where a corporation to which subsection (1) applies carries on the business of reinsurance of offshore risks as a professional reinsurer, the assessable profits of the corporation derived from the business of reinsurance of offshore risks as a professional reinsurer for a year of assessment shall be ascertained in accordance with the following formula:
　　A=
　　B
　　X D
　　Cwhere:A means such assessable profits;
　　B means the assessable profits of that corporation during the basis period for that year of assessment as calculated in accordance with subsection (1);
　　C means the aggregate of the total income earned by or accrued to that corporation during that basis period for that year of assessment; and
　　D means the aggregate of offshore reinsurance income earned by or accrued to that corporation during that basis period for that year of assessment. (Replaced 32 of 1998 s. 15)(3) For the purposes of this section-
　　"additional amount for unexpired risks" (未过期风险的额外款额), "claims outstanding" (未决申索), "fund" (基金) and "unearned premiums" (未满期保费) have the meanings respectively assigned to them in paragraph 1(1) of Part 1 of the Third Schedule to the Insurance Companies Ordinance (Cap 41);
　　"gains or profits from offshore reinsurance investments" (得自离岸再保险投资的收益或利润) means any sums derived from, attributable to, or in respect of gains or profits arising from the sale or other disposal of, or on the redemption on maturity or presentment of, and any interest received on-
　　(a) investments made with premiums from reinsurance of offshore risks;
　　(b) investments representing the whole or any part of the technical reserves of a professional reinsurer referable to premiums from reinsurance of offshore risks;"offshore reinsurance income" (离岸再保险入息) means any sums derived from, attributable to, or in respect of-
　　(a) premiums from reinsurance of offshore risks;
　　(b) gains or profits from offshore reinsurance investments;"permanent establishment" (永久机构) means a branch, management or other place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of his principal;
　　"premiums from insurance business in Hong Kong" (得自香港保险业务的保费) includes-
　　(a) all premiums in respect of contracts of insurance, other than life insurance, made in Hong Kong; and
　　(b) all premiums on contracts of insurance, other than life insurance, the proposals for which were made to a corporation in Hong Kong;"premiums from reinsurance of offshore risks" (得自离岸风险的再保险的保费) means premiums received by a professional reinsurer in respect of the reinsurance of any risk outside Hong Kong or in transit in Hong Kong, and-
　　(a) in relation to facultative general reinsurance, the reinsured is not a person resident in Hong Kong or a permanent establishment maintained in Hong Kong;
　　(b) in relation to treaty general reinsurance, not less than 75% of the total risk in terms of gross premiums is outside Hong Kong or is in transit in Hong Kong;"professional reinsurer" (专业再保险人) means a company authorized to carry on in or from Hong Kong reinsurance business only, under section 8 of the Insurance Companies Ordinance (Cap 41);
　　"technical reserves" (技术性储备)-
　　(a) subject to paragraph (b), means reserves for-
　　(i) additional amounts for unexpired risks;
　　(ii) claims outstanding; and
　　(iii) unearned premiums;(b) in relation to a class of general business which is accounted for on a fund accounting basis, means the fund. (Added 32 of 1998 s. 15)
　　(Added 36 of 1955 s. 33. Amended 7 of 1986 s. 12)
　　Cap 112 s 23AA Mutual insurance corporations
　　For the purposes of this Part, a mutual insurance corporation shall be deemed to carry on an insurance business the surplus from which shall be ascertained in the manner provided in sections 23 and 23A for ascertaining assessable profits and shall be deemed to be assessable profits chargeable to tax under section 14.
　　(Added 26 of 1969 s. 15)
　　Cap 112 s 23B Ascertainment of the assessable profits of a ship-owner carrying on business in Hong Kong
　　(1) Where a person carries on a business as an owner of ships and-
　　(a) the business is normally controlled or managed in Hong Kong; or
　　(b) the person is a company incorporated in Hong Kong, that person shall be deemed to be carrying on that business in Hong Kong.
　　(2) Subject to subsection (6), where a person to whom subsection (1) does not apply carries on a business as an owner of ships, and any ship owned by that person calls at any location within the waters of Hong Kong, that person shall be deemed to be carrying on that business in Hong Kong.
　　(3) Subject to subsections (4) and (5), where a person is deemed to be carrying on a business as an owner of ships in Hong Kong under subsection (1) or (2), as the case may be, the assessable profits of that person from that business for a year of assessment shall be the sum bearing the same ratio to the aggregate of the relevant sums earned by or accrued to that person during the basis period for that year of assessment as that person's total shipping profits for the basis period bear to the aggregate of the total shipping income earned by or accrued to that person during that basis period for that year of assessment.
　　(4) Subject to subsection (5), where in the opinion of the assessor the provisions in subsection (3) for computing assessable profits cannot for any reason be satisfactorily applied in the case of a person to whom subsection (2) applies, the assessable profits of that person for any year of assessment may instead be computed on a fair percentage of the aggregate of the relevant sums earned by or accrued to that person during the basis period for that year of assessment.
　　(4A) For the purposes of this section, where a person who is deemed to be carrying on a business as an owner of ships in Hong Kong under subsection (2) is resident in any territory outside Hong Kong, he shall be regarded as having a reciprocity status, if the Commissioner is satisfied that any profits earned by or accrued to a person to whom subsection (1) applies from a business carried on in the territory as an owner of ships are, under the laws of that territory, exempt from a tax which is of substantially the same nature as the tax chargeable under this Part. (Added 32 of 1998 s. 16)
　　(5) Notwithstanding section 70, where the assessable profits of any person have been computed for any year of assessment in accordance with subsection (4), the person shall, upon the submission to the assessor of accounts computed in accordance with the provisions of this Part relating to the ascertainment of assessable profits, be entitled to elect at any time within 2 years from the end of the year of assessment that his assessable profits for that year be re-computed in accordance with subsection (3).
　　(6) Where the Commissioner is satisfied that the call at any location within the waters of Hong Kong of any ship owned by a person to whom subsection (2) applies is of a casual natural, and that further calls at any location within those waters by that or any other ship in the same ownership are improbable, he may in his discretion direct that that person shall be deemed not to be carrying on a business as an owner of ships in Hong Kong under subsection (2) by reason of the casual call of that ship and accordingly, in the event of his making such a direction, that person shall be so deemed not to be carrying on that business.
　　(7) For the purposes of this section, it is declared that where a ship is operated during the basis period for a year of assessment by a person deemed to be carrying on a business as an owner of ships in Hong Kong under subsection (1) or (2), as the case may be-
　　(a) if the ship is a registered ship (in respect of which paragraph (a) of the definition of "exempt sums" (豁免款项) applies) at any time during that basis period, only losses incurred by that person in respect of the operation of that ship while it is not such a registered ship shall be set off against the assessable profits of that person in accordance with section 19C; (Amended 32 of 1998 s. 16)
　　(b) sections 18F and 19E shall apply in respect of the operation of the ship (treated as machinery or plant for the purposes of Part VI) by that person, and-
　　(i) subject to subsections (8) or (9), in the case of any initial allowance or annual allowance, as the case may be, that may be made to that person under Part VI, that allowance shall only be made in respect of that portion of the basis period during which the ship is not a registered ship (in respect of which paragraph (a) of the definition of "exempt sums" (豁免款项) applies) to the extent that that ship is operated in that portion of that basis period for that year of assessment for the purpose of producing assessable profits; (Amended 32 of 1998 s. 16)
　　(ii) in the case of any balancing allowance or balancing charge, as the case may be, that may be made to that person under Part VI, that allowance or charge shall be limited to a sum which is in the same proportion as the aggregate of the initial and annual allowances made to that person in computing his assessable profits since the acquisition of the ship bears to the aggregate of the initial and annual allowances that would have been made had the ship been operated by that person at all times since its acquisition for the purpose of producing assessable profits. (8) Where in the basis period for any year of assessment a registered ship (in respect of which paragraph (a) of the definition of "exempt sums" (豁免款项) applies) ceases to be a registered ship, any allowances that may be made under Part VI in respect of the operation of that ship (treated as machinery or plant for the purposes of that Part) for that year of assessment and subsequent years, shall be computed on the reducing value of the ship after taking into account the amounts of- (Amended 32 of 1998 s. 16)
　　(a) any initial allowance made under section 37(1), 37A(1) or 39B(1); and
　　(b) subject to subsection (9), any annual allowance that would have been made under section 37(2), 37A(2) or 39B(2) had the ship, since its acquisition by a person deemed to be carrying on a business as an owner of ships in Hong Kong under subsection (1) or (2), as the case may be, been operated for the purpose of producing assessable profits. (9) For the purposes of subsections (7)(b)(i) and (8)(b)-
　　(a) in the case of subsection (7)(b)(i), the reference to Part VI (which Part contains sections 37(2) and 37A(2) amongst others); and
　　(b) in the case of subsection (8)(b), the reference to sections 37(2) and 37A(2), shall, in both cases, be construed as if the words "at the end of the basis period" (在评税基期结束时) (in the first place where they appear in section 37(2), and where they appear in section 37A(2)) read "during the basis period" (在该评税基期内).
　　(10) For the purposes of this section, any sums earned by or accrued to the owner of a ship under a charter-party that does not, or does not purport to, extend to the whole of that ship shall, to the extent that those sums are derived from, attributable to, or in respect of, any voyage or voyages of that ship commencing from any location within the waters of Hong Kong, be deemed to be derived from, attributable to, or in respect of, any relevant carriage shipped in Hong Kong.
　　(11) A copy of, or extract from, the register of ships in legible from issued and certified under the Merchant Shipping (Registration) Ordinance (Cap 415) shall-
　　(a) in relation to any year of assessment, be proof that a ship was a registered ship or was not a registered ship, or be proof that a ship had commenced to be a registered ship or had ceased to be a registered ship, as the case may be; and
　　(b) in relation to the date of the provisional registration of that ship under that Ordinance, be proof that that registered ship was so registered from that date of provisional registration.(12) In this section-
　　"bill of lading" (提单) has the same meaning as in the Import and Export Ordinance (Cap 60), but does not include a bill of lading which describes any port or other location within the waters of Hong Kong as the port of origin or the port of destination;
　　"business as an owner of ships" (以船舶拥有人身分经营业务) means a business of chartering or operating ships, but does not include dealing in ships or agency business in connection with shipping;
　　"charter hire" (租船费) means any sums earned by or accrued to an owner of a ship under a charter-party in respect of the operation of the ship, but does not include any sums so earned or accrued where that charter-party does not, or does not purport to, extend to the whole of that ship;
　　"exempt sums" (豁免款项)-
　　(a) means any sums derived from, attributable to, or in respect of-
　　(i) any relevant carriage shipped aboard a registered ship at any location within the waters of Hong Kong and proceeding to sea from that location or any other location within those waters; or
　　(ii) any towage operation undertaken by a registered ship proceeding to sea from any location within the waters of Hong Kong;(b) in relation to a person who has a reciprocity status, means any sums derived from, attributable to, or in respect of-
　　(i) any relevant carriage shipped aboard a ship at any location within the waters of Hong Kong and proceeding to sea from that location or any other location within those waters; or
　　(ii) any towage operation undertaken by a ship proceeding to sea from any location within the waters of Hong Kong; (Replaced 32 of 1998 s. 16)"goods" (货品) includes livestock and mails;
　　"goods in transit" (过境货品), in relation to the shipment of goods aboard a ship, means goods-
　　(a) specified in a bill of lading;
　　(b) brought to Hong Kong by sea solely for the purpose of the onward carriage of those goods; and
　　(c) in respect of which any freight charges for that onward carriage are not paid or payable in Hong Kong; "operation" (营运), in relation to a ship, includes the use or possession of the ship, and "operated" (运作) shall be construed accordingly;
　　"owner" (拥有人), in relation to a ship, includes a charterer of the ship under a charter-party;
　　"passengers" (乘客) does not include re-embarking passengers;
　　"re-embarking passengers" (重新登船的乘客), in relation to a voyage of a ship, means passengers whose passenger tickets in respect of the voyage do not specify Hong Kong as the place of departure or as the place of destination;
　　"registered ship" (注册船舶) means a ship registered under the Merchant Shipping (Registration) Ordinance (Cap 415);
　　"relevant carriage" (有关运载), in relation to a ship, means the carriage by sea of passengers or goods, or both passengers and goods, as the case may be, but does not include the carriage of goods in transit;
　　"relevant limited partnership" (有关的有限责任合伙) means a limited partnership-
　　(a) registered in accordance with the provisions of the Limited Partnerships Ordinance (Cap 37) on or before 2 December 1990 and continuing to be so registered after that date; and
　　(b) whose principal assets include any ship, or any interest therein, acquired by or on behalf of that partnership on or before that date; "relevant sums" (有关款项) means-
　　(a) any sums derived from, attributable to, or in respect of-
　　(i) any relevant carriage shipped in Hong Kong;
　　(ii) any towage operation undertaken by a ship within the waters of Hong Kong, or any towage operation undertaken by that ship commencing from any location within those waters, as the case may be;
　　(iii) any dredging operation undertaken by a ship within the waters of Hong Kong;
　　(iv) any charter hire in respect of-
　　(A) the operation of a ship navigating solely or mainly within the waters of Hong Kong; or
　　(B) a charter-party where one of the parties thereto is a relevant limited partnership; (b) one half of any sums derived from, attributable to, or in respect of, any charter hire in respect of the operation of a ship navigating between any location within the waters of Hong Kong and any location within river trade waters, but does not include exempt sums; "river trade waters" (内河贸易水域) means the waters contained within river trade limits other than the waters of Hong Kong contained within those limits;
　　"sea" (海), except in relation to relevant carriage, means the waters of the sea other than those contained within river trade limits;
　　"ship" (船舶) includes any dynamically supported craft within the meaning of the Shipping and Port Control Ordinance (Cap 313);
　　"shipped" (装运), in the case of passengers, means embarked;
　　"shipped in Hong Kong" (在香港装运的), in relation to the shipment of relevant carriage, means shipped aboard a ship at any location within the waters of Hong Kong;
　　"total shipping income" (总航运入息), in relation to any basis period, means the worldwide income of a person from the person's business as an owner of ships, and indicated as such by that person's accounts for that period;
　　"total shipping profits" (总航运利润), in relation to any basis period, means the worldwide profits of a person from the person's business as an owner of ships, and indicated as such by that person's accounts for that period.
　　(Replaced 47 of 1992 s. 3)___________________________________________________________________
　　Note:
　　As to the operation of this section, see 47 of 1992 s. 1(3).
　　Cap 112 s 23C Ascertainment of the assessable profits of a resident aircraft-owner
　　(1) Where a person carries on a business as an owner of aircraft and-
　　(a) the business is normally controlled or managed in Hong Kong; or
　　(b) the person is a company incorporated in Hong Kong, that person shall be deemed to be carrying on that business in Hong Kong.
　　(2) Where a person is deemed to be carrying on a business as an owner of aircraft in Hong Kong under this section the assessable profits from that business for any year of assessment shall be the sum bearing the same ratio to the aggregate of the relevant sums earned by or accrued to that person during the basis period for that year of assessment as that person's total aircraft profits for the basis period bear to the aggregate of the total aircraft income earned by or accrued to that person during that the basis period for that year of assessment.
　　(2A) For the purposes of subsection (2) and the expression "relevant sums" in that subsection and in subsection (5), where any arrangement for relief from double taxation has effect by virtue of section 49 in respect of any person of the description mentioned in subsection (1), the relevant sums earned by or accrued to that person shall include any sums derived from, attributable to, or in respect of any relevant carriage shipped in an arrangement territory, any relevant charter hire attributable to an arrangement territory and charter hire in respect of the operation of an aircraft flying between aerodromes or airports within an arrangement territory. (Added 19 of 1996 s. 7)
　　(2B) Where any arrangement for relief from double taxation has effect in the circumstances mentioned in subsection (2A), then in determining the relevant sums earned by or accrued to a person for the purposes of that subsection-
　　(a) subsections (3) and (4), the definitions "air waybill", "goods in transit", "passengers in transit", "post office delivery bill", and paragraph (a) of the definition "relevant charter hire" in subsection (5) shall apply as though in those subsections and definitions and in that paragraph, the words "an arrangement territory" were substituted for the expression "Hong Kong"; and
　　(b) the remainder of the definition "relevant charter hire" in subsection (5) shall apply as though in that definition the words "outside an arrangement territory" were substituted for the words "outside Hong Kong". (Added 19 of 1996 s. 7) (2C) The provisions relating to paragraph (a) of the definition "relevant charter hire" in subsection (2B) shall not be construed so as to exclude from the definition "relevant sums" in subsection (5), any sum derived from, or attributable to, or in respect of any charter hire in respect of the operation of an aircraft flying between aerodromes or airports within Hong Kong. (Added 19 of 1996 s. 7)
　　(2D) Subsection (2A) shall not apply to any sums derived from, attributable to, or in respect of any relevant carriage shipped in an arrangement territory and any relevant charter hire attributable to an arrangement territory where such sums are chargeable to tax in an arrangement territory. (Added 19 of 1996 s. 7)
　　(3) For the purposes of this section, any sums earned by or accrued to the owner of an aircraft under a charter-party (whether by demise or not) that does not, or does not purport to, extent to the whole of that aircraft shall, to the extent that those sums are derived from, attributable to, or in respect of, any outward flight or flights of that aircraft commencing from any aerodrome or airport within Hong Kong, be deemed to be derived from, attributable to, or in respect of, any relevant carriage shipped in Hong Kong.
　　(4) For the purposes of this section, the following sums earned by or accrued to an owner of aircraft under a charter-party otherwise that by demise shall be deemed to be derived from, attributable to, or in respect of, any relevant carriage shipped in Hong Kong-
　　(a) in the case of a charter-party which is a flight charter, any sums earned by or accrued to that owner under that charter-party and derived from, attributable to, or in respect of, any outward flight or flights of that aircraft commencing from any aerodrome or airport within Hong Kong;
　　(b) in the case of a charter-party which is a time charter, the sum bearing the same ratio to the aggregate of the sums earned by or accrued to that owner under that charter-party as the total number of flying hours of that aircraft flown in respect of all outward flights of that aircraft commencing from any aerodrome or airport within Hong Kong to the final destinations of those flights bear to the aggregate of the total number of flying hours of that aircraft flown in respect of all flights of that aircraft under that charter-party. (5) In this section-
　　"aerodrome or airport" (机坪或飞机场) includes any helipad;
　　"air waybill" (空运路单) has the same meaning as in the Import and Export Ordinance (Cap 60), but does not include an air waybill which describes any aerodrome or airport in Hong Kong as the aerodrome or airport of departure or the aerodrome or airport of destination;
　　"aircraft" (飞机) includes a helicopter;
　　*"arrangement territory" (安排地区), in relation to an arrangement for the relief of double taxation, means any territory outside Hong Kong where an arrangement for the relief of double taxation has effect by virtue of section 49 in respect of any person of the description mentioned in subsection (1), deemed to be carrying on a business as an owner of aircraft in Hong Kong; (Added 19 of 1996 s. 7)
　　"business as an owner of aircraft" (以飞机拥有人身分经营业务) means a business of chartering or operating aircraft, but does not include dealing in aircraft or agency business in connection with air transport;
　　"charter hire" (租机费) means any sums earned by or accrued to an owner of an aircraft under a charter-party by demise in respect of the operation of the aircraft, but does not include any sums so earned or accrued where that charter-party does not, or does not purport to, extend to the whole of that aircraft;
　　"goods" (货品) includes livestock and mails;
　　"goods in transit" (过境货品), in relation to the shipment of goods aboard an aircraft, means goods-
　　(a) specified in an air waybill (issued by or on behalf of an owner of aircraft) or a post office delivery bill;
　　(b) brought to Hong Kong by air solely for the purpose of the onward carriage of those goods; and
　　(c) in respect of which any freight charges for that onward carriage are not paid or payable in Hong Kong; "operation" (营运), in relation to an aircraft, includes the use or possession of the aircraft;
　　"owner" (拥有人), in relation to an aircraft, includes a charterer of the aircraft under a charter-party;
　　"passengers" (乘客) does not include passengers in transit;
　　"passengers in transit" (过境乘客), in relation to a flight of an aircraft, means passengers-
　　(a) whose passenger tickets in respect of the flight do not specify Hong Kong as the place of departure or as the place of destination; or
　　(b) who-
　　(i) travel to Hong Kong in any aircraft owned by an owner of aircraft and leave Hong Kong in that or any other aircraft in the same ownership; and
　　(ii) not more than 24 hours after travelling to an arriving at Hong Kong, leave Hong Kong for a destination other than the one from which they had travelled; "permanent establishment" (永久机构) means a branch, management or other place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of his principal;
　　"post office delivery bill" (邮政局交接清单), in relation to the carriage of mails, means any document (whether referred to as an "AV7 bill" or otherwise) which does not describe Hong Kong, or the General Post Office of Hong Kong, as the office of origin or the office of destination in respect of those mails;
　　"relevant carriage" (有关运载), in relation to an aircraft, means the carriage by air of passengers or goods, or both passengers and goods, as the case may be, but does not include the carriage of goods in transit;
　　"relevant charter hire" (有关的租机费) means charter hire other than charter hire attributable to a permanent establishment maintained outside Hong Kong by a person deemed to be carrying on a business as an owner of aircraft in Hong Kong under this section, but does not include-
　　(a) charter hire in respect of the operation of an aircraft flying between aerodromes or airports within Hong Kong; or
　　(b) charter hire in respect of the operation of an aircraft flying between any aerodrome or airport within Hong Kong and any aerodrome or airport within Macau; "relevant sums" (有关款项) means-
　　(a) any sums derived from, attributable to, or in respect of-
　　(i) any relevant carriage shipped in Hong Kong;
　　(ii) any relevant charter hire;
　　(iii) any charter hire in respect of the operation of an aircraft flying between aerodromes or airports within Hong Kong; (b) one half of any sums derived from, attributable to, or in respect of, any charter hire in respect of the operation of an aircraft flying between any aerodrome or airport within Hong Kong and any aerodrome or airport within Macau; "shipped" (装运), in the case of passengers, means embarked;
　　"shipped in an arrangement territory" (在安排地区装运的), in relation to the shipment of relevant carriage, means shipped aboard an aircraft at any aerodrome or airport within an arrangement territory; (Added 19 of 1996 s. 7)
　　"shipped in Hong Kong" (在香港装运的), in relation to the shipment of relevant carriage, means shipped aboard an aircraft at any aerodrome or airport within Hong Kong;
　　"total aircraft income" (总空运入息), in relation to any basis period, means the worldwide income of a person from the person's business as an owner of aircraft, and indicated as such by that person's accounts for that period.
　　"total aircraft profits" (总空运利润), in relation to any basis period, means the worldwide profits of a person from the person's business as an owner of aircraft, and indicated as such by that person's accounts for that period.
　　(Replaced 47 of 1992 s. 3)___________________________________________________________________
　　Note:
　　* For application of s. 23C(2A), (2B), (2C) and (2D) in respect of any arrangement with an arrangement territory, please note s. 2 of 19 of 1996, the text of which is reproduced below-
　　"2. Application of amendments affected by section 7
　　Notwithstanding section 1(2), the amendments to section 23C of the principal Ordinance effected by section 7 of this Ordinance shall, in respect of any arrangement with an arrangement territory as defined in section 23C of the principal Ordinance following its amendment by this Ordinance, be deemed to apply and to have always applied in accordance with the terms specified in that arrangement.".
　　Cap 112 s 23D Ascertainment of the assessable profits of a non-resident aircraft-owner
　　(1) Subject to subsection (5), where a person to whom section 23C does not apply carries on a business as an owner of aircraft, and any aircraft owned by that person lands at any aerodrome or airport within Hong Kong, that person shall be deemed to be carrying on that business in Hong Kong.
　　(2) Subject to subsections (3) and (4), where a person is deemed to be carrying on a business as an owner of aircraft under this section the assessable profits of that person from that business for any year of assessment shall be the sum bearing the same ratio to the aggregate of the relevant sums earned by or accrued to that person during the basis period for that year of assessment as that person's total aircraft profits for the basis period bear to the aggregate of the total aircraft income earned by or accrued to that person during that basis period for that year of assessment.
　　(3) Subject to subsection (4), where in the opinion of the assessor the provisions in subsection (2) for computing assessable profits cannot for any reason be satisfactorily applied in the case of a person to whom this section applies, the assessable profits of that person for any year of assessment may instead be computed on a fair percentage of the aggregate of the relevant sums earned by or accrued to that person during the basis period for that year of assessment.
　　(4) Notwithstanding section 70, where the assessable profits of any person have been computed for any year of assessment in accordance with subsection (3), the person shall, upon the submission to the assessor of accounts computed in accordance with the provisions of this Part relating to the ascertainment of assessable profits, be entitled to elect at any time within 2 years from the end of the year of assessment that his assessable profits for that year be re-computed in accordance with subsection (2).
　　(5) Where the Commissioner is satisfied that the landing at any aerodrome or airport within Hong Kong of any aircraft owned by a person to whom this section applies is of a casual nature, and that further landings at any aerodrome or airport within Hong Kong by that or any other aircraft in the same ownership are improbable, he may in his discretion direct that that person shall be deemed not to be carrying on a business as an owner of aircraft in Hong Kong under this section by reason of the casual landing of that aircraft and accordingly, in the event of his making such a direction, that person shall be so deemed not to be carrying on that business.
　　(6) For the purposes of this section, any sums earned by or accrued to the owner of an aircraft under a charter-party (whether by demise or not) that does not, or does not purport to, extend to the whole of that aircraft shall, to the extent that those sums are derived from, attributable to, or in respect of, any outward flight or flights of that aircraft commencing from any aerodrome or airport within Hong Kong, be deemed to be derived from, attributable to, or in respect of, any relevant carriage shipped in Hong Kong.
　　(7) For the purposes of this section, the following sums earned by or accrued to an owner of an aircraft under a charter-party otherwise than by demise shall be deemed to be derived from, attributable to, or in respect of, any relevant carriage shipped in Hong Kong-
　　(a) in the case of a charter-party which is a flight charter, any sums earned by or accrued to that owner under that charter-party and derived from, attributable to, or in respect of, any outward flight or flights of that aircraft commencing from any aerodrome or airport within Hong Kong;
　　(b) in the case of a charter-party which is a time charter, the sum bearing the same ratio to the aggregate of the sums earned by or accrued to that owner under that charter-party as the total number of flying hours of that aircraft flown in respect of all outward flights of that aircraft commencing from any aerodrome or airport within Hong Kong to the final destinations of those flights bear to the aggregate of the total number of flying hours of that aircraft flown in respect of all flights of that aircraft under that charter-party. (8) In this section-
　　"aerodrome or airport" (机坪或飞机场) includes any helipad;
　　"air waybill" (空运路单) has the same meaning as in the Import and Export Ordinance (Cap 60), but does not include an air waybill which describes any aerodrome or airport in Hong Kong as the aerodrome or airport of departure or the aerodrome or airport of destination;
　　"aircraft" (飞机) includes a helicopter;
　　"business as an owner of aircraft" (以飞机拥有人身分经营业务) means a business of chartering or operating aircraft, but does not include dealing in aircraft or agency business in connection with air transport;
　　"charter hire" (租机费) means any sums earned by or accrued to an owner of an aircraft under a charter-party by demise in respect of the operation of the aircraft, but does not include any sums so earned or accrued where that charter-party does not, or does not purport to, extend to the whole of that aircraft;
　　"goods" (货品) includes livestock and mails;
　　"goods in transit" (过境货品), in relation to the shipment of goods aboard an aircraft, means goods-
　　(a) specified in an air waybill (issued by or on behalf of an owner or aircraft) or a post office delivery bill;
　　(b) brought to Hong Kong by air solely for the purpose of the onward carriage of those goods; and
　　(c) in respect of which any freight charges for that onward carriage are not paid or payable in Hong Kong; "operation" (营运), in relation to an aircraft, includes the use or possession of the aircraft;
　　"owner" (拥有人), in relation to an aircraft, includes a charterer of the aircraft under a charter-party;
　　"passengers" (乘客) does not include passengers in transit;
　　"passengers in transit" (过境乘客), in relation to a flight of an aircraft, means passengers-
　　(a) whose passenger tickets in respect of the flight do not specify Hong Kong as the place of departure or as the place of destination; or
　　(b) who-
　　(i) travel to Hong Kong in any aircraft owned by an owner of aircraft and leave Hong Kong in that or any other aircraft in the same ownership; and
　　(ii) not more than 24 hours after travelling to and arriving at Hong Kong, leave Hong Kong for a destination other than the one from which they had travelled; "permanent establishment" (永久机构) means a branch, management or other place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of his principal;
　　"post office delivery bill" (邮政局交接清单), in relation to the carriage of mails means any document (whether referred to as an "AV7 bill" or otherwise) which does not describe Hong Kong, or the General Post Office of Hong Kong, as the office of origin or the office of destination in respect of those mails;
　　"relevant carriage" (有关运载), in relation to an aircraft, means the carriage by air of passengers or goods, or both passengers and goods, as the case may be, but does not include the carriage of goods in transit;
　　"relevant charter hire" (有关的租机费) means charter hire attributable to a permanent establishment maintained in Hong Kong by a person deemed to be carrying on a business as an owner of aircraft in Hong Kong under this section, but does not include-
　　(a) charter hire in respect of the operation of an aircraft flying between aerodromes or airports within Hong Kong; or
　　(b) charter hire in respect of the operation of an aircraft flying between any aerodrome or airport within Hong Kong and any aerodrome or airport within Macau; "relevant sums" (有关款项) means-
　　(a) any sums derived from, attributable to, or in respect of-
　　(i) any relevant carriage shipped in Hong Kong;
　　(ii) any relevant charter hire;
　　(iii) any charter hire in respect of the operation of an aircraft flying between aerodromes or airports within Hong Kong; (b) one half of any sums derived from, attributable to, or in respect of, any charter hire in respect of the operation of an aircraft flying between any aerodrome or airport within Hong Kong and any aerodrome or airport within Macau; "shipped" (装运), in the case of passengers, means embarked;
　　"shipped in Hong Kong" (在香港装运的), in relation to the shipment of relevant carriage, means shipped aboard an aircraft at any aerodrome or airport within Hong Kong;
　　"total aircraft income" (总空运入息), in relation to any basis period, means the worldwide income of a person from the person's business as an owner of aircraft, and indicated as such by that person's accounts for that period;
　　"total aircraft profits" (总空运利润), in relation to any basis period, means the worldwide profits of a person from the person's business as an owner of aircraft, and indicated as such by that person's accounts for that period.
　　(Added 47 of 1992 s. 3)
　　Cap 112 s 23E Alternative computation of "total shipping profits" and "total aircraft profits"
　　Where total shipping profits within the meaning of section 23B(12) or total aircraft profits within meaning of section 23C(5) or 23D(8), as the case may be, have been computed on a basis which differs materially from that provided for in this Part for the ascertainment of assessable profits in respect of which a person is chargeable to tax, those profits may be adjusted so as to correspond as nearly as may be to the sum that would have been arrived at had they been computed in accordance with the provisions of this Part relating to the ascertainment of assessable profits in respect of which a person is chargeable to tax.
　　(Added 47 of 1992 s. 3)
　　Cap 112 s 24 Clubs, trade associations, etc.
　　(1) Where a person carries on a club or similar institution which receives from its members not less than half of its gross receipts on revenue account (including entrance fees and subscriptions), such person shall be deemed not to carry on a business; but where less than half of its gross receipts are received from members, the whole of the income from transactions both with members and others (including entrance fees and subscriptions) shall be deemed to be receipts from a business, and such person shall be chargeable in respect of the profits therefrom. (Amended 36 of 1955 s. 23; 49 of 1956 s. 22)
　　(2) Where a person carries on a trade, professional or business association in such circumstances that more than half its receipts by way of subscriptions are from persons who claim or would be entitled to claim that such sums were allowable deductions for the purposes of section 16, such person shall be deemed to carry on a business, and the whole of the income of such association from transactions both with members and others (including entrance fees and subscriptions) shall be deemed to be receipts from business, and such person shall be chargeable in respect of the profits therefrom. (Amended 36 of 1955 s. 34; 2 of 1971 s. 17; 40 of 1972 s. 3)
　　(3) In this section, "members" (会员) means those persons entitled to vote at a general meeting of the club, or similar institution, or trade, professional or business association. (Replaced 36 of 1955 s. 34. Amended 40 of 1972 s. 3)
　　Cap 112 s 25 Deduction of property tax from profits tax
　　Where property tax is payable for any year of assessment under Part II in respect of any land or buildings owned by a person carrying on a trade, profession or business, any profits tax payable by such person in respect of that year of assessment shall be reduced by a sum not exceeding the amount of such property tax paid by him:
　　Provided that-
　　(a) no reduction shall be allowed unless either the profits derived from such property are part of the profits of the trade, profession or business carried on by such person or the property is occupied or used by him for the purposes of producing profits in respect of which he is chargeable to tax under this Part; (Replaced 11 of 1961 s. 5. Amended 35 of 1965 s. 14)
　　(b) if the amount of property tax paid for a year of assessment exceeds the profits tax payable, the amount so paid in excess shall be refunded in accordance with the provisions of section 79; (Replaced 11 of 1961 s. 5)
　　(c) (Repealed 19 of 1996 s. 8)
　　(Replaced 3 of 1949 s. 9)
　　Cap 112 s 26 Exclusion of certain dividends and profits from the assessable profits of other persons
　　For the purposes of this Part-
　　(a) a dividend from a corporation which is chargeable to tax under this Part shall not be included in the profits in respect of which any other person is chargeable to tax under this Part; and
　　(b) save as otherwise provided no part of the profits or losses of a trade, profession or business carried on by a person who is chargeable to tax under this Part shall be included in ascertaining the profits in respect of which any other person is chargeable to tax under this Part. (Added 2 of 1971 s. 18)
　　(Replaced 16 of 1951 s. 5. Amended 28 of 1964 s. 10; 2 of 1971 s. 18; 7 of 1975 s. 25; 62 of 1975 s. 2)
　　Cap 112 s 26A Exclusion of certain profits from tax
　　(1) For the purposes of this Part-
　　(a) interest paid or payable on a Tax Reserve Certificate issued by the Commissioner;
　　(b) interest paid or payable on a bond issued under the Loans Ordinance (Cap 61) or the Loans (Government Bonds) Ordinance (Cap 64); (Amended 48 of 1991 s. 2)
　　(c) any profit on the sale or other disposal or on the redemption on maturity or presentment of such a bond; (Amended 48 of 1991 s. 2)
　　(d) interest paid or payable on an Exchange Fund debt instrument; (Added 9 of 1990 s. 2. Amended 17 of 1992 s. 2)
　　(e) any profit on the sale or other disposal or on the redemption on maturity or presentment of such an Exchange Fund debt instrument; (Added 9 of 1990 s. 2)
　　(f) interest paid or payable on a Hong Kong dollar denominated multilateral agency debt instrument; (Added 17 of 1992 s. 2. Amended 34 of 2003 s. 4)
　　(g) any profit on the sale or other disposal or on the redemption or maturity or presentment of such a Hong Kong dollar denominated multilateral agency debt instrument; (Added 17 of 1992 s. 2. Amended 34 of 2003 s. 4)
　　(h) interest paid or payable on a long term debt instrument; and (Added 34 of 2003 s. 4)
　　(i) any gain or profit on the sale or other disposal or on the redemption on maturity or presentment of a long term debt instrument, (Added 34 of 2003 s. 4)shall not be included in the profits of any corporation or other person chargeable to tax under this Part. (Amended 9 of 1990 s. 2)
　　(1A) (a) For the purposes of this Part, there shall not be included in the profits to which a person is chargeable to tax under this Part any sums received or accrued in respect of a specified investment scheme by or to the person as-
　　(i) a person chargeable to tax under this Part in respect of a mutual fund, unit trust or similar investment scheme that is authorized as a collective investment scheme under section 104 of the Securities and Futures Ordinance (Cap 571); or (Replaced 5 of 2002 s. 407(2))
　　(ii) a person chargeable to tax under this Part in respect of a mutual fund, unit trust or similar investment scheme where the Commissioner is satisfied that the mutual fund, unit trust or investment scheme is a bona fide widely held investment scheme which complies with the requirements of a supervisory authority within an acceptable regulatory regime. (Replaced 5 of 2002 s. 407(2))
　　(iii) (Repealed 5 of 2002 s. 407(2))
　　(iv) (Repealed 5 of 2002 s. 407(2))
　　(v) (Repealed 5 of 2002 s. 407(2))
　　(b) For the purposes of paragraph (a), a specified investment scheme is an investment scheme carried on-
　　(i) for the purposes for which the investment scheme was stated to be carried on in the constitutive documents approved in respect of the investment scheme by-
　　(A) in the case of paragraph (a)(i), the Commission; (Amended 5 of 2002 s. 407(2))
　　(B) in the case of paragraph (a)(ii), the supervisory authority within the acceptable regulatory regime; and (Amended 5 of 2002 s. 407(2))(ii) in accordance with-
　　(A) in the case of paragraph (a)(i), the requirements of the Commission; (Amended 5 of 2002 s. 407(2))
　　(B) in the case of paragraph (a)(ii), the requirements of the supervisory authority within the acceptable regulatory regime. (Replaced 32 of 1998 s. 17. Amended 5 of 2002 s. 407(2))(2) In this section-
　　"Commission" (证监会) means the Securities and Futures Commission referred to in section 3(1) of the Securities and Futures Ordinance (Cap 571); (Added 32 of 1998 s. 17. Amended 5 of 2002 s. 407(2))
　　"computer" (电脑) means any device for storing, processing or retrieving information;
　　"Exchange Fund" (外汇基金) means the fund of that name established under section 3(1) of the Exchange Fund Ordinance (Cap 66);
　　"Exchange Fund debt instrument" (外汇基金债务票据) means any instrument (whether described as an "Exchange Fund Bill" or otherwise) issued under the Exchange Fund Ordinance (Cap 66) evidencing the deposit of a sum of money in Hong Kong currency with the Monetary Authority for the account of the Exchange Fund, being an instrument which recognizes an obligation to pay a stated amount, with or without interest, and which is transferable in a manner specified by that Authority; (Amended 82 of 1992 s. 9)
　　"instrument" (票据) includes-
　　(a) every written document;
　　(b) any information recorded in the form of an entry in a book of account; and
　　(c) any information which is recorded (whether by means of a computer or otherwise) in a non-legible form but is capable of being reproduced in a legible form;“long term debt instrument” (长期债务票据) means a debt instrument as defined in section 14A that-
　　(a) is issued on or after 5 March 2003;
　　(b) has an original maturity of not less than 7 years or is undated; and
　　(c) cannot be redeemed within 7 years from the date of its issue; (Added 34 of 2003 s. 4)"multilateral agency debt instrument" (多边代理机构债务票据) means an instrument specified in Part I of Schedule 6 issued by a body specified in Part II of that Schedule; (Added 17 of 1992 s. 2)
　　"mutual fund" (互惠基金) means any arrangement made for the purpose, or having the effect, of providing facilities for investment in shares in a corporation which is or hold itself out as being engaged primarily in the business of investing, reinvesting or trading in securities and which is offering for sale or has outstanding any redeemable shares of which it is the issuer; (Replaced 5 of 2002 s. 407(2))
　　"unit trust" (单位信讬) means any arrangement made for the purpose, or having the effect, of providing facilities for the participation by persons, as beneficiaries under a trust, in profits or income arising from the acquisition, holding, management or disposal of securities or any other property whatsoever. (Replaced 5 of 2002 s. 407(2))
　　(3) The Legislative Council may by resolution amend Schedule 6. (Added 17 of 1992 s. 2)
　　(Replaced 62 of 1975 s. 3. Amended 32 of 1998 s. 17)_____________________________________________________________________
　　Note:
　　The amendments made by 34 of 2003 to section 26A(1) and (2) apply in relation to the year of assessment commencing on 1 April 2003 and to all subsequent years of assessment. (Please see 34 of 2003 s. 2)
　　Cap 112 s 26B Concessionary deductions, general provisions
　　PART IVA
　　CONCESSIONARY DEDUCTIONS
　　(1) This Part prescribes the deductions which shall be allowable to persons chargeable to tax under Part III or VII and the circumstances in which such deductions shall be so allowable.
　　(2) Every person who claims a deduction under this Part shall make his claim in the specified form and the person shall be allowed a deduction only if the claim contains such particulars and is supported by such proof as the Commissioner may require.
　　(3) In this Part-
　　"deduction" (扣除) means a deduction allowable under this Part;
　　"person" (人) means a person chargeable to tax under Part III or VII, as the case may be.
　　(Added 31 of 1998 s. 12)
　　Cap 112 s 26C Approved charitable donations
　　(1) Subject to the other provisions of this section, where a person or his or her spouse, not being a spouse living apart from the person, makes any approved charitable donations during any year of assessment, a deduction in respect of the aggregate amount of the approved charitable donations shall be allowable to the person for that year of assessment, if in any case such aggregate amount is not less than $100.
　　(2) (a) Subject to paragraph (b), where a person is chargeable to tax under Part III, no deduction shall be allowable to the person under subsection (1) for any year of assessment in respect of-
　　(i) any sum which is allowable as a deduction under Part IV;
　　(ii) any sum by which the aggregate amount of the approved charitable donations within the meaning of subsection (1) is in excess of the percentage specified in subsection (2A) of- (Amended 24 of 2003 s. 6)
　　(A) subject to sub-subparagraph (B), the assessable income of the person for that year of assessment as reduced by the deductions provided for under section 12(1)(a) and (b) for that year of assessment; or
　　(B) where the person and his or her spouse have made an election under section 10(2) for that year of assessment, the aggregate of their assessable incomes for that year of assessment as reduced in each case by the deductions provided for under section 12(1)(a) and (b) for that year of assessment.
　　(b) Where a person has made an election under section 41 in respect of any year of assessment, no deduction shall be allowable to the person under subsection (1) for that year of assessment in respect of-
　　(i) any sum which is allowable as a deduction under Part IV;
　　(ii) any sum which has been allowed as a deduction to his or her spouse against the total income of that spouse that is required to be aggregated with that of the person under section 42A(1);
　　(iii) any sum by which the aggregate amount of the approved charitable donations within the meaning of subsection (1) is, when aggregated with any sum that is allowable as a deduction under section 16D for that year of assessment, in excess of the percentage specified in subsection (2A) of the total amount of- (Amended 24 of 2003 s. 6)
　　(A) the total income of the person for that year of assessment;
　　(B) any sum which is allowable as a deduction under section 16D for that year of assessment; and
　　(C) any sum which is allowable as a deduction under section 12(1)(e) for that year of assessment.(2A) The percentages specified for the purposes of subsection (2)(a)(ii) and (b)(iii) shall be-
　　(a) for any year of assessment up to and including the year of assessment commencing on 1 April 2002, 10%;
　　(b) for any year of assessment commencing on or after 1 April 2003, 25%. (Added 24 of 2003 s. 6)(3) (a) Subject to paragraph (b), the same approved charitable donation shall not be allowable as a deduction under this section in ascertaining the net chargeable income or the total income of more than one person.
　　(b) Where a deduction of the same approved charitable donation is claimed or allowed in ascertaining the net chargeable income or the total income of more than one person, section 33(2) to (4) shall apply with the necessary modifications to such a deduction as it does to a dependent parent allowance, a dependent grandparent allowance, a dependent brother or dependent sister allowance, a child allowance or a disabled dependant allowance; and section 33 shall, where this paragraph applies, be construed as if a reference therein to such an allowance included, in the case of an approved charitable donation so claimed, a reference to an allowance to which section 33(2) applies and, in the case of an approved charitable donation so allowed, a reference to an allowance to which section 33(3) applies.
　　(Added 31 of 1998 s. 12)
　　Cap 112 s 26D Elderly residential care expenses
　　(1) Subject to the other provisions of this section, where a person or his or her spouse, not being a spouse living apart from the person, pays during any year of assessment any residential care expenses in respect of a parent or grandparent of the person who at any time in that year of assessment is aged 60 or more or, being under the age of 60, is eligible to claim an allowance under the Government's Disability Allowance Scheme, a deduction in respect of the residential care expenses shall be allowable to that person for that year of assessment.
　　(2) A deduction under subsection (1) is allowable to a person in respect of each parent or grandparent of the person, in so far as any residential care expenses described in that subsection have been paid by the person or his or her spouse in respect of that parent or grandparent.
　　(3) A deduction allowable to a person under subsection (1) in respect of each parent or grandparent of the person for any year of assessment shall not exceed the amount specified in Schedule 3C in relation to that year of assessment.
　　(4) (a) Subject to paragraph (b), a deduction in respect of any residential care expenses shall not be allowable under this section to more than one person for any year of assessment in respect of the same parent or grandparent.
　　(b) Where a deduction in respect of any residential care expenses is claimed by or allowed to more than one person for any year of assessment in respect of the same parent or grandparent, section 33(2) to (4) shall apply with the necessary modifications to such a deduction as it does to a dependent parent allowance, a dependent grandparent allowance, a dependent brother or dependent sister allowance, a child allowance or a disabled dependant allowance; and section 33 shall, where this paragraph applies, be construed as if a reference therein to such an allowance included, in the case of any residential care expenses so claimed, a reference to an allowance to which section 33(2) applies and, in the case of any residential care expenses so allowed, a reference to an allowance to which section 33(3) applies.(5) In this section-
　　"parent or grandparent" (父母或祖父母), in relation to any person, means-
　　(a) a parent or parent of his or her spouse; or
　　(b) a grandparent or grandparent of his or her spouse;"residential care expenses" (住宿照顾开支) means any expenses payable in respect of the residential care received at a residential care home and paid to that residential care home or any other person acting on its behalf;
　　"residential care home" (安老院) means any premises-
　　(a) in respect of which a licence issued or renewed under the Residential Care Homes (Elderly Persons) Ordinance (Cap 459) is for the time being in force;
　　(b) in respect of which a certificate of exemption issued or renewed under that Ordinance is for the time being in force;
　　(c) to which that Ordinance does not apply by virtue of section 3 of that Ordinance; or
　　(d) which is a nursing home in respect of which any person has been registered under section 3 of the Hospitals, Nursing Homes and Maternity Homes Registration Ordinance (Cap 165).
　　(Added 31 of 1998 s. 12)
　　Cap 112 s 26E Home loan interest
　　(1) Subject to the other provisions of this section and to section 26F, where a person pays during any year of assessment any home loan interest for the purposes of a home loan obtained in respect of a dwelling which is used at any time in that year of assessment by the person exclusively or partly as his place of residence, a deduction in respect of the home loan interest shall be allowable to that person for that year of assessment.
　　(2) (a) Subject to paragraphs (b) and (c) and subsection (3), a deduction allowable to a person under subsection (1) in respect of any home loan interest paid by the person during any year of assessment shall be-
　　(i) (A) where the dwelling is used by the person exclusively as his place of residence during the whole of that year of assessment, the amount of the home loan interest paid; or
　　(B) in any other case, such amount (whether representing the full amount of the home loan interest paid or any part thereof) as is reasonable in the circumstances of the case; or(ii) the amount specified in Schedule 3D in relation to that year of assessment,
　　whichever is of the lesser amount.
　　(b) For the purposes of this section, where a dwelling is held by a person otherwise than as a sole owner, the amount of the home loan interest paid referred to in paragraph (a)(i) shall be regarded as having been paid-
　　(i) where the dwelling is held by the person as a joint tenant, by the joint tenants each in proportion to the number of the joint tenants; or
　　(ii) where the dwelling is held by the person as a tenant in common, by the tenants in common each in proportion to his or her share in the ownership in the dwelling.(c) For the purposes of paragraph (a), where a dwelling is held by a person otherwise than as a sole owner, the relevant amount specified in Schedule 3D referred to in paragraph (a)(ii) shall be regarded as having been reduced-
　　(i) where the dwelling is held by the person as a joint tenant, in proportion to the number of the joint tenants; or
　　(ii) where the dwelling is held by the person as a tenant in common, between the tenants in common each in proportion to his or her share in the ownership in the dwelling.(3) (a) Where any home loan interest is paid by a person during any year of assessment for the purposes of a home loan obtained in respect of a dwelling which is used at any time in that year of assessment by that person exclusively or partly as his place of residence, but the loan was not applied wholly for the acquisition of the dwelling, the deduction allowable to the person under subsection (1) for that year of assessment in respect of the home loan interest paid shall be such part of the amount of the home loan interest paid as is reasonable in the circumstances of the case.
　　(b) Where any home loan interest is paid by a person during any year of assessment for the purposes of a home loan obtained in respect of a dwelling which is used at any time in that year of assessment by that person exclusively or partly as his place of residence, but the person has paid during that year of assessment any other home loan interest for the purposes of a home loan obtained in respect of any other dwelling which is also used at any time in that year of assessment by that person exclusively or partly as his place of residence, a deduction shall, subject to subsection (4), be allowable to the person under subsection (1) for that year of assessment in respect of both the first-mentioned home loan interest and the second-mentioned home loan interest, and the deduction so allowable shall be such amount (whether representing the full amount of the aggregate of the respective amounts of the first-mentioned home loan interest and the second-mentioned home loan interest or any part thereof) as is reasonable in the circumstances of the case.(4) A deduction shall not be allowable under this section to a person in respect of any home loan interest paid during any year of assessment for the purposes of a home loan obtained in respect of a dwelling where-
　　(a) the sum representing the home loan interest is allowable as a deduction under any other section of this Ordinance;
　　(b) any other home loan interest paid in respect of any other dwelling has been allowed to the person as a deduction for that year of assessment under this section other than by virtue of subsection (3)(b); or
　　(c) a deduction has been allowed to the person under this section, whether in respect of the same dwelling or in respect of any other dwelling, for 7 years of assessment (whether continuous or not). (Amended 9 of 2004 s. 3)(5) For the purposes of subsection (4)(c), where a deduction allowable to a person under this section has been taken into account in any year of assessment in ascertaining-
　　(a) subject to paragraphs (b) and (c), the net chargeable income of the person;
　　(b) where the person and his or her spouse have made an election under section 10(2), the aggregated net chargeable income of the person and his or her spouse; or
　　(c) where the person or the person and his or her spouse have made an election under section 41, the amount of the assessment made under section 42A(1) in respect of the person or the person and his or her spouse,the person shall be deemed to have been allowed the deduction under this section for that year of assessment.
　　(6) (a) A claim by a person to a deduction allowable to him under this section may only be revoked by the person by notice in writing to the Commissioner within 6 months after the date on which the deduction is allowed to him under this section.
　　(b) Where a claim is revoked under paragraph (a), the claim shall be deemed not to have been made.(7) The Commissioner may, for the purposes of this section, approve in writing any organization or association as a recognized organization or association.
　　(8) For the purposes of this section, where a person pays any home loan interest for the purposes of a home loan obtained in respect of a dwelling which is used by that person exclusively or partly as his place of residence in the circumstances described in subsection (1), and the home loan was applied also for the acquisition of a car parking space, the car parking space shall be deemed- (Amended 12 of 2004 s. 8)
　　(a) to be part and parcel of the dwelling; and
　　(b) to be used by that person in the same manner and to the same extent as the dwelling is used as his place of residence.(9) In this section-
　　"dwelling" (住宅) means any building or any part of a building-
　　(a) which is designed and constructed for use exclusively or partly for residential purposes; and
　　(b) the rateable value of which is separately estimated under section 10 of the Rating Ordinance (Cap 116);"home loan" (居所贷款), in relation to a person claiming a deduction under this section for any year of assessment, means a loan of money which is-
　　(a) applied wholly or partly for the acquisition of a dwelling which-
　　(i) during any period of time in that year of assessment is held by the person as a sole owner, or as a joint tenant or tenant in common; and
　　(ii) during that period of time is used by the person exclusively or partly as his place of residence; and (b) secured during that period of time by a mortgage or charge over that dwelling or any other property in Hong Kong;"home loan interest" (居所贷款利息), in relation to a person claiming a deduction in respect of a dwelling under this section, means interest paid by the person as a sole owner, or as a joint tenant or tenant in common of the dwelling for the purposes of a home loan to-
　　(a) the Government;
　　(b) a financial institution;
　　(c) a credit union registered under the Credit Unions Ordinance (Cap 119);
　　(d) a money lender licensed under the Money Lenders Ordinance (Cap 163);
　　(e) the Hong Kong Housing Society;
　　(f) an employer of the person; or
　　(g) any recognized organization or association;"place of residence" (居住地方), in relation to a person who has more than one place of residence, means his principal place of residence;
　　"recognized organization or association" (认可组织或协会) means any organization or association approved as such by the Commissioner under subsection (7).
　　(10) For the avoidance of doubt, where any person has been allowed a deduction under the provisions of this section in force immediately before the commencement* of section 3 of the Revenue Ordinance 2004 (9 of 2004), or has been regarded as having been allowed such deduction by virtue of section 26F(2)(b), for any year of assessment, that year of assessment shall be regarded as a year of assessment for which a deduction has been allowed for the purposes of subsection (4)(c) as amended by section 3 of that Ordinance. (Added 9 of 2004 s. 3)
　　(Added 31 of 1998 s. 12)________________________________________________________________________________
　　Note:
　　* Commencement date: 1 April 2003.
　　The amendments made by 12 of 2004 to this section apply in relation to the year of assessment 1998/99 and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(2))
　　Cap 112 s 26F Nomination for purposes of section 26E
　　(1) Where-
　　(a) a deduction is allowable to a person under section 26E for any year of assessment; and
　　(b) the person has no income, property or profits chargeable to tax under this Ordinance for that year of assessment,the person may nominate his or her spouse, being a spouse not living apart from the person, to claim the deduction for that year of assessment.
　　(2) Where a person has in accordance with subsection (1) made a nomination in respect of a deduction allowable to him under section 26E for any year of assessment-
　　(a) (i) the deduction shall cease to be allowable to that person; and
　　(ii) the deduction shall be allowable to the spouse of that person; and(b) subject to subsection (4)(b), the person but not that spouse shall, for the purposes of section 26E(4)(c), be regarded as having been allowed the deduction under section 26E for that year of assessment.(3) Where a person has in accordance with subsection (1) made a nomination in respect of a deduction allowable to the person under section 26E for any year of assessment, and the deduction has been allowed to his or her spouse for that year of assessment, the Commissioner shall give written notification thereof to the person making the nomination.
　　(4) (a) A nomination made by a person under subsection (1) in respect of a deduction allowable to him under section 26E may only be revoked by the person by notice in writing to the Commissioner within 6 months after the date on which the Commissioner has given notification to the person in respect of the deduction in accordance with subsection (3).
　　(b) Where a nomination is revoked under paragraph (a), the nomination shall be deemed not to have been made.
　　(Added 31 of 1998 s. 12)
　　Cap 112 s 26G Contributions to recognized retirement schemes
　　(1) Subject to the other provisions of this section, where a person pays any contributions to a recognized retirement scheme during any year of assessment, a deduction in respect of the contributions shall be allowable to that person for that year of assessment.
　　(2) A deduction shall not be allowable to a person under subsection (1) for any year of assessment-
　　(a) in respect of any sum which is allowable as a deduction under Part IV;
　　(b) in excess of the amount specified in Schedule 3B in relation to that year of assessment.(3) Subject to subsection (2), the amount of the deduction allowable under this section in respect of any contributions to a recognized retirement scheme, in relation to a person, shall be-
　　(a) in the case of a recognized occupational retirement scheme-
　　(i) the amount of the contributions paid by the person as an employee to the scheme; or
　　(ii) the amount of the mandatory contributions that the person would have been required to pay as an employee if at all times whilst an employee during the year of assessment in question he had contributed as a participant in a mandatory provident fund scheme.
　　whichever is of the lesser amount;(b) in the case of a mandatory provident fund scheme, the amount of the mandatory contributions paid by the person as an employee.
　　(Part IVA added 31 of 1998 s. 12)___________________________________________________________________
　　Note:
　　Section 26G applies in relation to the year of assessment commencing on 1 April 2000 and to all subsequent years of assessment. (31 of 1998 s. 2(2); L.N. 175 of 2000)
　　Cap 112 s 27 Allowances, general provisions
　　PART V
　　ALLOWANCES
　　(1) This Part prescribes the allowances which shall be granted to persons chargeable to tax under Parts III and VII and the circumstances in which such allowances are grantable.
　　(2) Every person who claims an allowance under this Part shall make his claim in the specified form and an allowance shall be granted only if the claim contains such particulars and is supported by such proof as the Commissioner may require.
　　(3) In this Part-
　　"adopted" (领养) means adopted in any manner recognized by the laws of Hong Kong;
　　"allowance" (免税额) means an allowance granted under this Part;
　　"child" (子女) means any child of a person chargeable to tax or of his or her spouse or former spouse whether or not born in wedlock and includes the adopted or step child of either or both of them;
　　"person" (人) means a person chargeable to tax under Part III or, as the case may be, Part VII;
　　"prescribed amount" (订明款额) and "prescribed percentage" (订明百分率) mean the amount and percentage specified in the second column of Schedule 4 in relation to the provisions of this Part specified in the first column of that Schedule. (Amended 48 of 1995 s. 6)
　　Cap 112 s 28 Basic allowance
　　(1) The following allowance ("basic allowance") shall be granted in any year of assessment-
　　(a) an allowance of the prescribed amount;
　　(b) (Repealed 31 of 1998 s. 13)(2) No person may be granted-
　　(a) both a basic allowance and a married person's allowance; or
　　(b) a basic allowance where his or her spouse has claimed a married person's allowance.
　　(Added 43 of 1989 s. 10)
　　Cap 112 s 29 Married person's allowance
　　(1) An allowance ("married person's allowance") shall be granted under this section in any year of assessment if a person is, at any time during that year, married and-
　　(a) the spouse of that person did not have assessable income in the year of assessment; or
　　(b) that person and his or her spouse have made, in relation to the year of assessment, and election under section 10(2); or
　　(c) that person has elected to be assessed under Part VII. (2) Where an election has been made under section 10(2) a married person's allowance shall be granted to the person chargeable to salaries tax under section 10(3).
　　(3) A married person's allowance grantable under this section is-
　　(a) an allowance of the prescribed amount;
　　(b) (Repealed 31 of 1998 s. 14)(4) Where husband and wife are living apart a married person's allowance shall only be granted where the spouse claiming the allowance is maintaining or supporting the other.
　　(5) Where a married person's allowance is granted in respect of a husband and wife living apart, the husband and wife shall be treated as not living apart for the purposes of Part VII.
　　(6) Any claim to an allowance to which subsection (4) applies may be revoked by the claimant within the year of assessment in respect of which it was made or within 6 years after the expiration of that year.
　　(Added 43 of 1989 s. 10)
　　Cap 112 s 30 Dependent parent allowance
　　(1) An allowance ("dependent parent allowance") shall be granted under this section in any year of assessment if the person or his or her spouse, not being a spouse living apart from that person, maintains a parent or a parent of his or her spouse in the year of assessment and that parent at any time in that year was-
　　(a) ordinarily resident in Hong Kong; and
　　(b) aged 60 or more or, being under the age of 60, was eligible to claim an allowance under the Government's Disability Allowance Scheme. (2) A dependent parent allowance may be granted in respect of each such parent who is so maintained.
　　(3) A dependent parent allowance grantable under this section is-
　　(a) an allowance of the prescribed amount;
　　(b) an additional allowance of the prescribed amount if a parent in respect of whom the person is eligible to claim an allowance under paragraph (a) for the year of assessment was residing, otherwise than for full valuable consideration, with the person continuously throughout the year of assessment. (4) For the purposes of this section-
　　(a) a parent shall only be treated as being maintained by a person or his or her spouse if-
　　(i) the parent resides, otherwise than for full valuable consideration, with that person and his or her spouse for a continuous period of not less than 6 months in the year of assessment; or
　　(ii) the person or his or her spouse contributes not less than the prescribed amount in money towards the maintenance of that parent in the year of assessment; (b) (Repealed 31 of 1998 s. 15)(5) Where a deduction has been allowed to a person under section 26D for any year of assessment in respect of a parent or parent of his or her spouse, no person shall be granted a dependent parent allowance under this section for that year of assessment in respect of the same parent. (Added 31 of 1998 s. 15)
　　(Added 43 of 1989 s. 10)
　　Cap 112 s 30A Dependent grandparent allowance
　　(1) An allowance ("dependent grandparent allowance") shall be granted under this section in any year of assessment if a person or his or her spouse, not being a spouse living apart from that person, maintains a grandparent or a grandparent of his or her spouse in the year of assessment and that grandparent at any time in that year was-
　　(a) ordinarily resident in Hong Kong; and
　　(b) aged 60 or more or, being under the age of 60, was eligible to claim an allowance under the Government's Disability Allowance Scheme. (2) A dependent grandparent allowance may be granted in respect of each such grandparent who is so maintained.
　　(3) A dependent grandparent allowance grantable under this section is-
　　(a) an allowance of the prescribed amount;
　　(b) an additional allowance of the prescribed amount if a grandparent in respect of whom the person is eligible to claim an allowance under paragraph (a) for the year of assessment was residing, otherwise than for full valuable consideration, with the person continuously throughout the year of assessment. (4) For the purposes of this section-
　　(a) a grandparent shall only be treated as being maintained by a person or his or her spouse if-
　　(i) the grandparent resides, otherwise than for full valuable consideration, with that person and his or her spouse for a continuous period of not less than 6 months in the year of assessment; or
　　(ii) the person or his or her spouse contributes not less than the prescribed amount in money towards the maintenance of that grandparent in the year of assessment; (b) (Repealed 31 of 1998 s. 16)(5) Where a deduction has been allowed to a person under section 26D for any year of assessment in respect of a grandparent or grandparent of his or her spouse, no person shall be granted a dependent grandparent allowance under this section for that year of assessment in respect of the same grandparent. (Added 31 of 1998 s. 16)
　　(Added 37 of 1994 s. 4)
　　Cap 112 s 30B Dependent brother or dependent sister allowance
　　(1) An allowance ("dependent brother or dependent sister allowance") shall be granted under this section in the prescribed amount in any year of assessment if a person or the spouse of the person, not being a spouse living apart from the person, maintains an unmarried brother or unmarried sister, or an unmarried brother or unmarried sister of the spouse of the person, in the year of assessment and the person so maintained at any time in the year of assessment was-
　　(a) under the age of 18 years;
　　(b) of or over the age of 18 years but under the age of 25 years and was receiving full time education at a university, college, school or other similar educational establishment; or
　　(c) of or over the age of 18 years and was, by reason of physical or mental disability, incapacitated for work. (2) A dependent brother or dependent sister allowance may be granted for each brother or sister or brother or sister of the spouse maintained.
　　(3) For the purposes of this section-
　　(a) a brother or sister of the person or a brother or sister of the spouse of the person is only treated as maintained by the person or by the spouse of the person if, at any time during the year, the person or the spouse had sole or predominant care of the brother or sister or of the brother or sister of the spouse;
　　(b) "brother or sister or brother or sister of the spouse" (兄弟姊妹或配偶的兄弟姊妹) means, in relation to many person-
　　(i) a natural brother or natural sister of the person or the spouse;
　　(ii) an adopted brother or adopted sister of the person or the spouse;
　　(iii) a step brother or step sister of the person or the spouse;
　　(iv) in the case of a deceased spouse, a person who would have been the brother or sister of the spouse under subparagraph (i), (ii) or (iii) if the spouse had not died.
　　(Added 24 of 1996 s. 8)
　　Cap 112 s 31 Child allowance
　　(1) An allowance ("child allowance") shall be granted under this section in the prescribed amount in any year of assessment if the person had living and was maintaining at any time during the year of assessment an unmarried child who was-
　　(a) under the age of 18;
　　(b) of or over the age of 18 years but under the age of 25 years and was receiving full time education at a university, college, school or other similar educational establishment; or
　　(c) of or over the age of 18 years and was, by reason of physical or mental disability, incapacitated for work. (2) Subject to subsection (3), where more than one person is entitled to claim a child allowance under this section in respect of the same child for the same year of assessment, the allowance due shall be apportioned on such basis as the Commissioner may decide having regard to the contributions made by each individual to the maintenance and education of the child during the year of assessment.
　　(3) In the case of a husband and wife, not being a husband and wife living apart, chargeable to salaries tax under Part III-
　　(a) all child allowances grantable under this section shall be claimed by one spouse; and
　　(b) the claim shall be made by such spouse as the spouses may nominate. (4) A nomination under subsection (3)(b) made in relation to any year of assessment shall not be revoked save with the consent of the Commissioner whose decision in the matter shall be final and not subject to objection or appeal.
　　(5) The total of the child allowances granted to a person in respect of his or her children shall not exceed the prescribed amount.
　　(Added 43 of 1989 s. 10)
　　Cap 112 s 31A Disabled dependant allowance
　　(1) An allowance ("disabled dependant allowance") of the prescribed amount shall be granted in any year of assessment to a person in respect of every dependant of his or hers who is eligible to claim an allowance under the Government's Disability Allowance Scheme.
　　(2) Where a child allowance in respect of a child who is eligible to claim an allowance under the Government's Disability Allowance Scheme is apportioned under section 31(2) and granted to more than one person, the disabled dependant allowance in respect of the child grantable under this section shall be apportioned between the persons on the same basis of apportionment as that used under section 31(2) in relation to the child allowance.
　　(3) In the case of a husband and wife, not being a husband and wife living apart, chargeable to salaries tax under Part III, all disabled dependant allowances grantable under this section in respect of their children shall be claimed by the spouse nominated under section 31(3).
　　(4) For the purposes of this section, "dependant" (受养人), in relation to a person, means-
　　(a) a spouse in respect of whom the person is entitled to be granted an allowance under section 29 for the year of assessment;
　　(b) a parent or a parent of his or her spouse in respect of whom the person is entitled to be granted a deduction under section 26D or an allowance under section 30 for the year of assessment; (Amended 31 of 1998 s. 17)
　　(c) a grandparent or a grandparent of his or her spouse in respect of whom the person is entitled to be granted a deduction under section 26D or an allowance under section 30A for the year of assessment; (Amended 24 of 1996 s. 9; 31 of 1998 s. 17)
　　(d) a child in respect of whom the person is entitled to be granted an allowance under section 31 for the year of assessment; or (Amended 24 of 1996 s. 9)
　　(e) a brother or sister, or a brother or sister of the person's spouse, for whom the person is entitled to be granted an allowance under section 30B for the year of assessment. (Added 24 of 1996 s. 9)
　　(Added 48 of 1995 s. 7)
　　Cap 112 s 32 Single parent allowance
　　(1) An allowance ("single parent allowance") of the prescribed amount shall be granted if at any time during the year of assessment the person had the sole or predominant care of a child in respect of whom the person was entitled during the year of assessment to be granted a child allowance.
　　(2) A person shall not be entitled to claim single parent allowance-
　　(a) if at any time during the year of assessment the person was married and not living apart from his or her spouse;
　　(b) by reason only that the person made contributions to the maintenance and education of the child during the year of assessment; or
　　(c) in respect of any 2nd or subsequent child. (3) Where 2 or more persons are entitled to claim single parent allowance in respect of the same child for the same year of assessment, the allowance due shall be apportioned on such basis as the Commissioner may decide-
　　(a) having regard to the respective periods for which each person had the sole or predominant care of the child during the year of assessment; or
　　(b) if, in the opinion of the Commissioner, those periods are uncertain, on such basis as the Commissioner may decide as being just.
　　(Added 43 of 1989 s. 10)
　　Cap 112 s 33 Provisions supplementary to sections 30, 30A, 30B, 31 and 31A
　　(1) Subject to sections 31(2) and 31A(2), a dependent parent allowance, a dependent grandparent allowance, a dependent brother or dependent sister allowance, a child allowance or a disabled dependant allowance shall not be given to more than one person in any year of assessment in respect of the same parent, grandparent, brother, sister or child. (Amended 48 of 1995 s. 8)
　　(1A) In any year of assessment-
　　(a) a dependent parent allowance and a dependent grandparent allowance; or
　　(b) a dependent brother or dependent sister allowance and a child allowance,shall not both be given for the same dependent person. (Replaced 24 of 1996 s. 10)
　　(2) Subject to sections 31(2) and (3) and 31A(2) and (3), where the Commissioner has reason to believe that 2 or more persons are eligible to claim such an allowance in respect of the same parent, grandparent, brother, sister or child for the same year of assessment, the Commissioner shall not consider any claim until he is satisfied that the claimants have agreed which of them shall be entitled to claim in that year. (Amended 48 of 1995 s. 8)
　　(3) Where a dependent parent allowance, a dependent grandparent allowance, a dependent brother or dependent sister allowance, a child allowance or a disabled dependant allowance has been granted- (Amended 48 of 1995 s. 8)
　　(a) otherwise than under section 31(2) or 31A(2) to 2 or more persons in respect of the same parent, grandparent, brother, sister or child; or (Amended 48 of 1995 s. 8)
　　(b) to both a husband and wife, contrary to section 31(3) or 31A(3); or (Amended 48 of 1995 s. 8)
　　(c) to a person and, within 6 months of such allowance being granted, another person appears to the Commissioner to be eligible to be granted that allowance in respect of the same parent, grandparent, brother, sister or child for the same year of assessment, the Commissioner shall invite the persons to whom the allowance has been granted and any other individual who appears to the Commissioner to be eligible to be granted the allowance to agree which of them is to have the allowance (being an agreement consistent with the provisions of this Part) and the Commissioner may in consequence of such agreement, or if the individuals do not so agree within a reasonable time, within the period specified in section 60, raise additional assessments under that section.
　　(3A) Where the Commissioner has reason to believe that there are persons eligible to claim, respectively-
　　(a) a dependent parent allowance and a dependent grandparent allowance; or
　　(b) a dependent brother or dependent sister allowance and a child allowance, in respect of the same dependent person for the same year of assessment, the Commissioner shall not consider any claim until he is satisfied that the claimants have agreed which of the allowances shall be claimed in that year. (Added 37 of 1994 s. 5)
　　(3B) Where-
　　(a) a dependent parent allowance and a dependent grandparent allowance; or
　　(b) a dependent brother or dependent sister allowance and a child allowance, have both been granted in respect of the same dependent person contrary to subsection (1A), the Commissioner shall invite the persons to whom the allowances have been granted to agree which of the allowances is to be given (being an agreement consistent with the provisions of this Part) and the Commissioner may in consequence of such agreement, or if the individuals do not so agree within a reasonable time, within the period specified in section 60, raise additional assessments under that section. (Added 37 of 1994 s. 5)
　　(3C) Where-
　　(a) a dependent parent allowance or a dependent grandparent allowance has been granted for a dependent person; or
　　(b) a dependent brother or dependent sister allowance or a child allowance has been granted for a dependent person, and, within 6 months of the allowance being granted, another person appears to the Commissioner to be eligible to be granted the other allowance for the same dependent person for the same year of assessment, the Commissioner is to invite the person to whom the allowance has been granted and any other person who appears to the Commissioner to be eligible to be granted the other allowance for the same dependent person to agree which of the allowances is to be granted (being an agreement consistent with this Part). (Replaced 24 of 1996 s. 10)
　　(3D) The Commissioner may, in consequence of an agreement under subsection (3C), or, if the persons do not agree under that subsection within a reasonable time, within the time specified in section 60, raise additional assessments under section 60. (Added 24 of 1996 s. 10)
　　(4) The Commissioner shall exercise his powers under this section in such manner as may appear to him to be just having regard to such information only as may be in his possession at the time when he exercises those powers.
　　(Amended 37 of 1994 s. 5; 24 of 1996 s. 10)
　　(Part V added 43 of 1989 s. 10)
　　Cap 112 s 33A Annual allowances, commercial buildings and structures
　　PART VI
　　DEPRECIATION, ETC.
　　(1) Where any person is, at the end of the basis period for any year of assessment, entitled to an interest in a building or structure which is a commercial building or structure and where that interest is the relevant interest in relation to the capital expenditure incurred on the construction of that building or structure, an allowance for depreciation by wear and tear of that building or structure, to be known as an "annual allowance", of an amount equal to, subject to subsection (2), one-twenty-fifth of the expenditure, shall be made to the person for that year of assessment. (Amended 12 of 2004 s. 9)
　　(2) Where the interest in a building or structure, which is the relevant interest in relation to any expenditure, is sold and where the building or structure has been used at any time before the sale, whether as a commercial building or structure or otherwise, the annual allowance, in the years of assessment the basis periods for which end after the time of the sale, shall be computed by reference to the residue of expenditure immediately after the sale and shall be the fraction of that residue of expenditure the numerator of which is 1 and the denominator of which is the number of years of assessment comprised in the period which- (Amended 12 of 2004 s. 9)
　　(a) begins with the year of assessment in the basis period for which the sale takes place; and (Replaced 12 of 2004 s. 9)
　　(b) ends with the year of assessment which is-
　　(i) in the case of a building or structure to which subsection (4) applies, the 25th year after the year of assessment commencing on 1 April 1998; (Amended 12 of 2004 s. 9)
　　(ii) in any other case, the 25th year after the year of assessment in which the building or structure was first used,and so on for any subsequent sales.
　　(3) Notwithstanding anything in the preceding provisions of this section, in no case shall the amount of an annual allowance for any year of assessment in respect of any expenditure exceed such amount as, apart from the writing off falling to be made by reason of the making of that allowance, would be the residue of expenditure at the end of the basis period for that year of assessment.
　　(4) For the purposes of this section, where immediately prior to the commencement of the Inland Revenue (Amendment) (No. 2) Ordinance 1998 (32 of 1998), a person was entitled to an interest in a building or structure which is a commercial building or structure and where that interest is the relevant interest in relation to the capital expenditure incurred on the construction of the building or structure- (Amended 12 of 2004 s. 9)
　　(a) the capital expenditure incurred on the construction of the building or structure shall be deemed to have been reduced by the aggregate of the amount of the rebuilding allowances that would have been made to the person under section 36 in respect of that building or structure in all prior years of assessment if at all times during the period of the person's entitlement to the relevant interest it had been used for the purposes of producing profits chargeable to tax under Part IV; and
　　(b) the year of assessment commencing on 1 April 1998 shall be deemed to be the year of assessment in which the building or structure was first used.
　　(Added 32 of 1998 s. 18)__________________________________________________________________________
　　Note:
　　The amendments made by 12 of 2004 to this section apply in relation to the year of assessment 2004/05 and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(3))
　　Cap 112 s 33B (Repealed 12 of 2004 s. 10)
　　Note:
　　The amendment made by 12 of 2004 to this section applies in relation to the year of assessment 2004/05 and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(3))
　　Cap 112 s 34 Initial and annual allowances, industrial buildings and structures
　　(1) Where a person incurs capital expenditure on the construction of a building or structure which is to be an industrial building or structure occupied for the purposes of a trade there shall be made to the person who incurred the expenditure for the year of assessment in the basis period for which the expenditure was incurred an allowance to be known as an "initial allowance" equal to one-fifth thereof: (Amended 30 of 1950 Schedule; 35 of 1965 s. 17)
　　Provided that-
　　(a) no initial allowance shall be made for the 8 successive years of assessment commencing on 1 April in each of the years 1957 to 1964;
　　(b) where any initial allowance has been made in relation to capital expenditure on a building or structure under this subsection before such building or structure comes to be used and when it first comes to be used it is not an industrial building or structure, such allowance shall be disallowed and such additional assessments as may be necessary consequent thereon shall be made. (Replaced 35 of 1965 s. 17) (2) (a) Where any person is, at the end of the basis period for any year of assessment, entitled to an interest in a building or structure which is an industrial building or structure and where that interest is the relevant interest in relation to the capital expenditure incurred on the construction of that building or structure, an allowance for depreciation by wear and tear, to be known as an "annual allowance", of an amount equal to, subject to paragraph (b), one-twenty-fifth of that expenditure, shall be made to him for that year of assessment. (Amended 36 of 1955 s. 41; 35 of 1965 s. 17; 12 of 2004 s. 11)
　　(b) Where the interest in a building or structure, which is the relevant interest in relation to any expenditure, is sold and where the building or structure has been used at any time before the sale, whether as an industrial building or structure or otherwise, the annual allowance, in the years of assessment the basis periods for which end after the time of that sale, shall be computed by reference to the residue of expenditure immediately after the sale and shall be the fraction of the said residue the numerator of which is 2, where the building or structure was first used before the commencement of the basis period for the year of assessment commencing on 1 April 1965, and one, where the building or structure was first used on or after the commencement of such basis period, and the denominator of which is the number of years of assessment comprised in the period which- (Amended 12 of 2004 s. 11)
　　(i) begins with the year of assessment in the basis period for which the sale takes place; and (Replaced 12 of 2004 s. 11)
　　(ii) ends with the year of assessment which, where the building or structure was first used before the commencement of the basis period for the year of assessment commencing on 1 April 1965, is the 50th year after the year of assessment in which the building or structure was first used, and where the building or structure was first used on or after the commencement of such basis period, is the 25th year after the year of assessment in which the building or structure was first used, and so on for any subsequent sales. (Replaced 35 of 1965 s. 17. Amended 12 of 2004 s. 11) (c) Notwithstanding anything in the preceding provisions of this section, in no case shall the amount of an annual allowance for any year of assessment in respect of any expenditure exceed such amount as, apart from the writing off falling to be made by reason of the making of that allowance, would be the residue of expenditure at the end of the basis period for that year of assessment. (Amended 12 of 2004 s. 11)__________________________________________________________________________
　　Note:
　　The amendments made by 12 of 2004 to this section apply in relation to the year of assessment 2004/05 and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(3))
　　Cap 112 s 35 Balancing allowances and charges, buildings and structures
　　(1) Where—
　　(a) any of the following events occurs in relation to a building or structure—
　　(i) the relevant interest in the building or structure is sold;
　　(ii) the relevant interest in the building or structure, being a leasehold interest, comes to an end otherwise than on the person entitled thereto acquiring the interest which is reversionary thereon; or
　　(iii) the building or structure is demolished or destroyed or, without being demolished or destroyed, ceases altogether to be used; and (b) the building or structure has been a commercial building or structure or an industrial building or structure at any time before the occurrence of such event, an allowance, to be known as a “balancing allowance”, or a charge, to be known as a “balancing charge”, shall, in the circumstances mentioned in this section, be made to or, as the case may be, on the person entitled to the relevant interest in the building or structure immediately before the occurrence of such event for the year of assessment in the basis period for which such event occurs.
　　(2) (a) Where—
　　(i) there are no sale, insurance, salvage or compensation moneys arising in respect of the occurrence of an event referred to in subsection (1)(a); or
　　(ii) the residue of expenditure immediately before the occurrence of such event exceeds those moneys,
　　a balancing allowance shall be made and the amount thereof shall be the amount of—
　　(A) in the case of subparagraph (i), the residue of expenditure; or
　　(B) in the case of subparagraph (ii), the excess of the residue of expenditure over those moneys.
　　(b) Notwithstanding anything in this section, a balancing allowance shall not be made to a person where—
　　(i) an event referred to in subsection (1)(a) occurs in relation to a building or structure and the building or structure was not a commercial building or structure or an industrial building or structure immediately before the occurrence of such event; or
　　(ii) a commercial building or structure or an industrial building or structure is demolished for purposes unconnected with, or not in the ordinary course of conduct of, the trade, profession or business for the purposes of which the building or structure was used before the demolition in circumstances qualifying for annual allowances under section 33A or 34(2), as the case may be.(3) (a) Where the sale, insurance, salvage or compensation moneys arising in respect of the occurrence of an event referred to in subsection (1)(a) exceed the residue of expenditure immediately before the occurrence of such event, a balancing charge shall be made and the amount on which it is made shall be an amount equal to the excess of those moneys over the residue of expenditure.
　　(b) Notwithstanding anything in paragraph (a), in no case shall the amount on which a balancing charge is made on a person exceed the aggregate of the allowances, if any, made to him under sections 33A and 34 in respect of the expenditure in question.
　　(Replaced 12 of 2004 s. 12)__________________________________________________________________________
　　Note:
　　The amendments made by 12 of 2004 to this section apply in relation to the year of assessment 2004/05 and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(3))
　　Cap 112 s 35A Special provisions on termination of leasehold interest
　　Where, on the termination of a leasehold interest-
　　(a) a lessee of any building or structure remains in possession thereof with the consent of the lessor without a new lease being granted to him, the leasehold interest shall be deemed for the purposes of this Part to continue so long as he so remains in possession;
　　(b) a new lease is granted to the lessee either by way of regrant or in pursuance of an option available to him under the terms of the first lease, this Part shall have effect as if the second lease were a continuation of the first lease.
　　(Added 2 of 1971 s. 27)
　　Cap 112 s 35B Buildings and structures bought unused
　　Where capital expenditure is incurred on the construction of a building or structure and, before that building or structure is used, the relevant interest therein is sold-
　　(a) the expenditure actually incurred on the construction thereof shall be left out of account for the purposes of this Part and any initial allowance made under section 34 shall be disallowed and such additional assessments as may be necessary consequent thereon shall be made; but
　　(b) (i) in a case where the person who sells that interest incurred that expenditure and made that sale in the course of a trade which consists, in whole or part, in the construction or development of buildings or structures for the purpose of sale, the person who buys that interest shall be deemed for those purposes to have incurred, on the date when the purchase price becomes payable, capital expenditure on the construction thereof equal to the net price paid by him for that interest; and
　　(ii) in any other case, the person who buys that interest shall be deemed for those purposes to have incurred, on the date when the purchase price becomes payable, capital expenditure on the construction thereof equal to the expenditure actually incurred on the construction of the building or structure or to the net price paid by him for that interest, whichever is the less: (Replaced 29 of 1982 s. 7)
　　Provided that- (a) where in a case to which paragraph (b)(i) applies the relevant interest in the building or structure is sold more than once before the building or structure is used, only the person who buys that interest on the occasion of the last of those sales shall be deemed to have incurred capital expenditure on the construction of the building or structure and that capital expenditure shall be equal to the net price paid on the first sale or the net price paid by him, whichever is the less;
　　(b) where in a case to which paragraph (b)(ii) applies the relevant interest in the building or structure is sold more than once before the building or structure is used, that paragraph shall have effect only in relation to the last of those sales. (Replaced 29 of 1982 s. 7)
　　(Added 2 of 1971 s. 27)
　　Cap 112 s 36 Rebuilding allowance for a commercial building or structure up to and including the year of assessment commencing on 1 April 1997
　　(1) Subject to subsection (2), where at the end of the basis period for any year of assessment a person is entitled to an interest in a commercial building or structure and where that interest is the relevant interest in relation to the capital expenditure incurred on the construction of that building or structure, an allowance to be known as a "rebuilding allowance" equal to 2% of the capital expenditure incurred on the construction of such building or structure shall be made to him for that year of assessment. (Replaced 36 of 1955 s. 42. Amended 26 of 1969 s. 18; 30 of 1990 s. 3; 32 of 1998 s. 20)
　　(2) No allowance shall be made to any person under subsection (1) for a year of assessment if the basis period for that year of assessment is subsequent to the basis period for the year of assessment commencing on 1 April 1997. (Added 32 of 1998 s. 20)
　　Cap 112 s 36A Application of provisions to machinery or plant
　　(1) Except where otherwise provided, in relation to the initial and annual allowances on machinery or plant-
　　(a) sections 37, 37A, 38 and 39 shall apply to the years of assessment up to and including the year of assessment commencing on 1 April 1979; and
　　(b) sections 39B, 39C and 39D shall apply to the year of assessment commencing on 1 April 1980 and to subsequent years of assessment. (2) Where in relation to any machinery or plant the Commissioner is satisfied that in respect of any year of assessment commencing on or after 1 April 1980 the application of any of the provisions of the sections referred to in subsection (1)(b) is impracticable or inequitable, he may direct that the provisions of the sections referred to in subsection (1)(a) shall apply to the extent and for the duration specified in the direction.
　　(3) Where under subsection (2) the Commissioner directs that the provisions of section 37 shall apply to any machinery or plant in respect of-
　　(a) the year of assessment commencing on 1 April 1980, the initial allowance shall be equal to 35% of the expenditure referred to in subsection (1) of that section;
　　(b) any year of assessment commencing on or after 1 April 1981, the initial allowance shall be equal to 55% of the expenditure referred to in subsection (1) of that section. (Replaced 29 of 1982 s. 8)
　　(c) any year of assessment commencing on or after 1 April 1989, the initial allowance shall be equal to 60% of the expenditure referred to in subsection (1) of that section. (Added 56 of 1993 s. 17)
　　(Added 63 of 1980 s. 2)
　　Cap 112 s 37 Initial and annual allowances, machinery or plant
　　(1) Where a person carrying on a trade, profession or business incurs capital expenditure on the provision of machinery or plant for the purposes of producing profits chargeable to tax under Part IV then, except where such expenditure is expenditure of a kind described in section 16B(1)(b) or 16G, there shall be made to him, for the year of assessment in the basis period for which the expenditure is incurred, an allowance, to be known as an "initial allowance". (Amended 30 of 1950 Schedule; 35 of 1965 s. 19; 26 of 1969 s. 19; 23 of 1974 s. 2; 32 of 1998 s. 21)
　　(1A) For the purposes of subsection (1), the initial allowance shall be-
　　(a) in respect of a year of assessment up to and including the year of assessment commencing on 1 April 1973, equal to one-fifth of the expenditure referred to in subsection (1); and
　　(b) in respect of the year of assessment commencing on 1 April 1974 and all subsequent years of assessment up to and including the year of assessment commencing on 1 April 1979, equal to one-quarter of such expenditure. (Added 23 of 1974 s. 2. Amended 32 of 1981 s. 4)(2) Where at the end of the basis period for any year of assessment a person owns and has in use machinery or plant for the purposes of producing profits chargeable to tax under Part IV there shall be made to him in respect of that year of assessment an allowance to be known "annual allowance" for depreciation by wear and tear of those assets. The allowance shall be calculated at the rates prescribed by the Board of Inland Revenue and shall be computed on the reducing value of the asset, which shall be the cost of the asset reduced by-
　　(a) any initial allowance computed in accordance with the provisions of this section; and
　　(b) the annual allowances computed under the provisions of this section: (Amended 56 of 1993 s. 18)Provided that-
　　(a) (Repealed 32 of 1998 s. 21)
　　(b) the Commissioner may in his discretion allow a higher rate than that prescribed by the Board of Inland Revenue. (Amended 16 of 1951 s. 7; 35 of 1965 s. 19; 26 of 1969 s. 19)(2A) For the purposes of subsection (2), in any case where machinery or plant is owned and used by a person for any period immediately before he uses it for the purposes of producing profits chargeable to tax under Part IV, "cost of the asset" (资产成本) means the sum computed by deducting from the actual cost the notional amount of the annual allowances which would have been made under subsection (2) to the owner if since acquiring the asset he had used it for the purpose of producing profits chargeable to tax under Part IV. (Added 26 of 1969 s. 19)
　　(3) Nothing in subsection (2) shall apply in respect of any machinery or plant owned and used by a person for the purposes of his trade, profession or business where such machinery or plant represents expenditure of a capital nature which pursuant to section 16B(1)(b) or 16G has been allowed as a deduction in ascertaining the profits from such trade, profession or business in respect of which such person in chargeable to tax under Part IV for any year of assessment. (Added 35 of 1965 s. 19. Amended 32 of 1998 s. 21)
　　(4) If a person succeeds to any trade, profession or business which immediately before the succession-
　　(a) was carried on by another person; and
　　(b) made use of machinery or plant for the purpose of producing profits chargeable to tax under Part IV,and, immediately after the succession, such machinery or plant, without being sold to the successor, is in use in that trade, profession or business for the same purpose, the reduced value of such machinery or plant shall, for the purpose of computing annual allowances under subsection (2), be taken to be the reduced value thereof still unallowed to that other person as at the time of the succession. (Added 2 of 1971 s. 28)
　　(5) Notwithstanding subsection (4), no initial allowance shall be made under this Part by virtue of subsection (4). (Added 2 of 1971 s. 28)
　　Cap 112 s 37A Initial and annual allowances in respect of machinery and plant acquired under hire purchase agreement
　　(1) Where a person carrying on a trade, profession or business incurs capital expenditure under a hire purchase agreement on the provision of machinery or plant for the purposes of producing profits chargeable to tax under Part IV then, except where such expenditure is expenditure of a kind described in section 16B(1)(b), there shall be made to him for each year of assessment in the basis period for which he has made an instalment payment under such agreement, an initial allowance. (Amended 35 of 1965 s. 20; 26 of 1969 s. 20; 23 of 1974 s. 3)
　　(1A) For the purposes of subsection (1), the initial allowance shall be-
　　(a) in respect of a year of assessment up to and including the year of assessment commencing on 1 April 1973, equal to one-fifth of the capital portion only of the instalment payment referred to in subsection (1);
　　(b) in respect of the year of assessment commencing on 1 April 1974 and all subsequent years of assessment up to and including the year of assessment commencing on 1 April 1979, equal to one-quarter of the capital portion only of such payment;
　　(c) in respect of the year of assessment commencing on 1 April 1980 equal to 35% of the capital portion only of such payment; and (Replaced 29 of 1982 s. 9)
　　(d) in respect of the year of assessment commencing on 1 April 1981 and all subsequent years of assessment up to and including the year of assessment commencing on 1 April 1988, equal to 55% of the capital portion only of such payment. (Added 29 of 1982 s. 9. Amended 17 of 1989 s. 8)
　　(e) in respect of any year of assessment commencing on or after 1 April 1989, equal to 60% of the capital portion only of such payment. (Added 17 of 1989 s. 8)(2) Where at the end of the basis period for any year of assessment a person has in use for the purposes of producing profits chargeable to tax under Part IV, machinery or plant acquired by him under a hire purchase agreement there shall be made to him in respect of that year of assessment an annual allowance for depreciation by wear and tear on such machinery or plant. (Amended 26 of 1969 s. 20)
　　(3) An annual allowance under this section shall be calculated at rates prescribed by the Board of Inland Revenue and shall be computed on the reducing value of such machinery or plant which shall be the full cost thereof, excluding any interest which may be included in such cost under the terms of the agreement and reduced by any initial or previous annual allowances computed under this section: (Amended 35 of 1965 s. 20)
　　Provided that the Commissioner may in his discretion allow a higher rate than that prescribed by the Board of Inland Revenue.
　　(4) Nothing in subsection (2) shall apply in respect of any machinery or plant used by a person for the purposes of his trade, profession or business where such machinery or plant represents research and development expenditure of a capital nature which pursuant to section 16B(1)(b) has been allowed as a deduction in ascertaining the profits from such trade, profession or business in respect of which such person is chargeable to tax under Part IV for any year of assessment. (Added 35 of 1965 s. 20. Amended 32 of 1998 s. 22; 9 of 2004 s. 4)
　　(Added 36 of 1955 s. 43)_________________________________________________________________________________
　　Note:
　　The amendments made to this section by 9 of 2004 apply in relation to the year of assessment commencing on 1 April 2004 and to all subsequent years of assessment. (Please see 9 of 2004 s. 1(2))
　　Cap 112 s 38 Balancing allowances and charges, machinery or plant
　　(1) Where any of the following events occurs in the case of any machinery or plant in respect of which an initial allowance or an annual allowance has been made for any year of assessment to a person carrying on a trade, profession or business, that is to say, either- (Amended 30 of 1950 Schedule)
　　(a) the machinery or plant is sold, whether while still in use or not; or
　　(b) the machinery or plant is destroyed; or
　　(c) the machinery or plant is put out of use as being worn out or obsolete or otherwise useless or no longer required,and the event in question occurs either whilst the person is carrying on his trade, profession or business or at the time when he ceases so to do, an allowance or charge, to be known as a "balancing allowance" or a "balancing charge", shall in the circumstances mentioned in this section, be made to or, as the case may be, on that person for the year of assessment in his basis period for which that event occurs. (Amended 36 of 1955 s. 44)
　　(2) Where there are no sale, insurance, salvage or compensation moneys or where the amount of the capital expenditure of the person in question on the provision of the plant or machinery still unallowed as at the time of the event exceeds those moneys, a balancing allowance shall be made, and the amount thereof shall be the amount of the expenditure still unallowed as aforesaid or, as the case may be, the excess thereof over the said moneys; but in a case where an annual allowance has been computed on the cost of the asset as determined in accordance with section 37(2A), the cost of the asset as computed in accordance with that subsection shall be deemed to be the capital expenditure for the purposes of this subsection and in a case where an annual allowance has been computed in accordance with section 37(4), the reduced value used for the purpose of that subsection shall be deemed to be the capital expenditure for the purposes of this subsection. (Amended 26 of 1969 s. 21; 2 of 1971 s. 29)
　　(3) If the sale, insurance, salvage or compensation moneys exceed the amount, if any, of the said expenditure still unallowed as at the time of the event, a balancing charge shall be made, and the amount on which it is made shall be an amount equal to the excess or, where the said amount still unallowed is nil, to the said moneys.
　　(4) Where by reason of a person ceasing to carry on his trade, profession or business, machinery or plant in respect of which an initial or an annual allowance has been made is put out of use, such person shall be deemed to have received immediately prior to such cessation, sale moneys for such machinery or plant of such an amount as the Commissioner may consider it would have realized had it been sold in the open market at the time of cessation:
　　Provided that if such person sells such machinery or plant within 12 months of the date of cessation he may claim the adjustment of any balancing allowance or charge which may have been made to or on him as if such sale had taken place immediately prior to the date of cessation and notwithstanding the provisions of section 70 an assessor shall make any necessary correction to any assessment. (Added 36 of 1955 s. 44. Amended 35 of 1965 s. 21)
　　(5) Notwithstanding anything contained in this section, in no case shall the amount on which a balancing charge is made on a person exceed the aggregate of the following amounts, that is to say- (Amended 36 of 1955 s. 44)
　　(a) the amount of the initial allowance, if any, made to him in respect of the expenditure in question;
　　(b) the amount of the annual allowances, if any, made to him in respect of the expenditure in question, including any allowance computed under proviso (b) to section 37(2) at a rate higher than that prescribed by the Board of Inland Revenue. (Amended 3 of 1949 s. 13)
　　Cap 112 s 38A Determination of cost of individual assets sold together for one price
　　Where assets which qualify for initial or annual allowances under this Part are sold together or with other assets in pursuance of one bargain the Commissioner shall for the purposes of the calculation of the allowances and charges provided for in this Part, and having regard to all the circumstances of the transaction allocate a purchase price to each individual asset.
　　(Added 36 of 1955 s. 45)
　　Cap 112 s 38B Commissioner's power to determine the true value of an asset on sale
　　Where an asset which qualifies for initial or annual allowances is sold, and-
　　(a) the buyer is a person over whom the seller has control; or
　　(b) the seller is a person over whom the buyer has control; or
　　(c) both the seller and the buyer are persons over both of whom some other person has control; or
　　(d) the sale is between a husband and wife, not being a wife living apart from her husband, (Added 71 of 1983 s. 18) the Commissioner shall, if he is of the opinion that the sale price of such asset does not represent its true market value at the time of such sale, determine such true market value and the amount so determined shall be deemed to be the sale price of such asset for the purpose of calculating the allowances and charges provided for in this Part.
　　(Added 36 of 1955 s. 45)
　　Cap 112 s 38C (Repealed)
　　(Repealed 19 of 1996 s. 9)
　　Cap 112 s 39 Replacement of machinery or plant
　　Where machinery or plant in the case of which any of the events mentioned in section 38(1) has occurred is replaced by the owner thereof and a balancing charge falls to be made on him by reason of that event or, but for the provisions of this section, would have fallen to be made on him by reason thereof, then, if by notice in writing to the Commissioner he so elects, the following provisions shall have effect, that is to say- (Amended 30 of 1950 Schedule)
　　(a) if the amount on which the charge would have been made is greater than the capital expenditure on providing the new machinery or plant-
　　(i) the charge shall be made only on an amount equal to the difference; and
　　(ii) no initial allowance, no balancing allowance and no annual allowance shall be made or allowed in respect of the new machinery or plant or the expenditure on the provision thereof; and
　　(iii) in considering whether any, and, if so, what balancing charge falls to be made in respect of the expenditure on the new machinery or plant, there shall be deemed to have been made in respect of that expenditure an initial allowance equal to the full amount of that expenditure; (b) if the capital expenditure on providing the new machinery or plant is equal to or greater than the amount on which the charge would have been made-
　　(i) the charge shall not be made; and
　　(ii) the amount of any initial allowance in respect of the said expenditure shall be calculated as if the expenditure had been reduced by the amount on which the charge would have been made; and
　　(iii) in considering what annual allowance is to be made in respect of the new machinery or plant, there shall be left out of account a proportion of the machinery or plant equal to the proportion which the amount on which the charge would have been made bears to the amount of the said expenditure; and
　　(iv) in considering whether any and, if so, what balancing allowance or balancing charge falls to be made in respect of the new machinery or plant, the initial allowance in respect thereof shall be deemed to have been increased by an amount equal to the amount on which the charge would have been made.
　　Cap 112 s 39A Reduction of allowances not to affect calculation of subsequent allowances
　　Where, by virtue of section 12(2), section 18F(1) or section 19E(1), the amount of any allowance provided for under this Part is reduced, such reduction shall not affect the calculation of subsequent allowances which shall be computed in the first place as if the full amount of the allowance had been granted and shall then where appropriate be apportioned in relation to the extent to which the relevant assets are or have been used in the production of assessable income or assessable profits.
　　(Added 7 of 1975 s. 27)
　　Cap 112 s 39B Initial and annual allowances on machinery or plant under the pooling system
　　(1) Where a person carrying on a trade, profession or business incurs capital expenditure on the provision of machinery or plant for the purposes of producing profits chargeable to tax under Part IV then, except where such expenditure is expenditure of a kind described in section 16B(1)(b) or 16G, there shall be made to him, for the year of assessment in the basis period for which the expenditure is incurred, an allowance, to be known as an "initial allowance". (Amended 32 of 1981 s. 6; 32 of 1998 s. 23)
　　(1A) For the purposes of subsection (1), the initial allowance shall be equal to the following percentages of the expenditure referred to in that subsection-
　　(a) for the year of assessment commencing on 1 April 1980, 35%;
　　(b) for the year of assessment commencing on 1 April 1981 and all subsequent years of assessment up to and including the year of assessment commencing on 1 April 1988, 55%; (Replaced 29 of 1982 s. 10. Amended 17 of 1989 s. 9)
　　(c) for any year of assessment commencing on or after 1 April 1989, 60%. (Added 17 of 1989 s. 9)(2) Where during the basis period for any year of assessment or during the basis period for any earlier year of assessment a person owns or has owned and has in use or has had in use any machinery or plant for the purposes of producing profits chargeable to tax under Part IV, there shall be made to him in respect of each class of machinery or plant for that year of assessment an allowance, to be known as an "annual allowance", for depreciation by wear and tear of such machinery or plant. (Amended L.N. 262 of 1985)
　　(3) The annual allowance shall be calculated at the rates of depreciation prescribed by the Board of Inland Revenue and shall be computed on the reducing value of each class of machinery or plant.
　　(4) Subject to subsections (5), (6) and (7), the reducing value of a class of machinery or plant shall be the aggregate capital expenditure incurred on the provision of the machinery or plant belonging to that class reduced by-
　　(a) the aggregate of any initial allowances computed in accordance with section 37 in respect of any machinery or plant belonging to that class;
　　(b) the aggregate of any annual allowances computed in accordance with section 37 in respect of any machinery or plant belonging to that class;
　　(c) the aggregate of any initial allowances computed in accordance with this section in respect of any machinery or plant belonging to that class;
　　(d) any annual allowance computed in accordance with this section;
　　(e) any sale, insurance, salvage or compensation moneys received in respect of any machinery or plant belonging to that class; and
　　(f) any reducing value of machinery or plant excluded from the total reducing value of a class of machinery or plant under section 39C(3)(5) Where, prior to the commencement of the Inland Revenue (Amendment)(No. 4) Ordinance 1980 (63 of 1980), any machinery or plant has been the subject of a balancing allowance or balancing charge computed in accordance with section 38, such machinery or plant shall, for the purposes of subsection (4), be excluded from the class of machinery or plant.
　　(6) Where any machinery or plant is owned and used by a person for any period immediately before he uses it for the purposes of producing profits chargeable to tax under Part IV, the capital expenditure incurred on the provision of the machinery or plant for the purposes of subsection (4) shall be computed by deducting from the actual cost the notional amount of the annual allowances which would have been made under section 37 to the owner if since acquiring the machinery or plant he had used it for the purpose of producing profits chargeable to tax under Part IV.
　　(7) If a person succeeds to any trade, profession or business which immediately before the succession-
　　(a) was carried on by another person; and
　　(b) the machinery or plant that was used at any time by that other person for the purpose of producing profits chargeable to tax under Part IV is not sold to the successor,the reducing value of such machinery or plant shall, for the purpose of computing annual allowances under subsection (3) be taken to be the reducing value thereof still unallowed to that other person as at the time of succession.
　　(8) Notwithstanding subsection (7), no initial allowance shall be made under this Part by virtue of subsection (7).
　　(9) No annual allowance shall be made where the reductions made under subsection (4) exceed the aggregate capital expenditure incurred on the provision of the class of machinery or plant.
　　(10) Nothing in subsection (2) shall apply in respect of any machinery or plant owned and used by a person for the purposes of his trade, profession or business where such machinery or plant represents expenditure of a capital nature which pursuant to section 16B(1)(b) or 16G has been allowed as a deduction in ascertaining the profits from such trade, profession or business in respect of which such person is chargeable to tax under Part IV for any year of assessment. (Amended 32 of 1998 s. 23)
　　(11) The Commissioner may in his discretion allow a higher rate of depreciation in respect of any class of machinery or plant than that prescribed by the Board of Inland Revenue.
　　(Added 63 of 1980 s. 3)
　　Cap 112 s 39C Pooling system when not to apply
　　(1) The provisions of this Part which applied immediately prior to the commencement* of the Inland Revenue (Amendment) (No. 4) Ordinance 1980 (63 of 1980) shall continue to apply-
　　(a) subject to subsection (2), in respect of machinery or plant to which section 37A applies;
　　(b) in respect of machinery or plant to which section 39A applies. (*Commencement date-7 November 1980)(2) Where, pursuant to the terms and conditions of a hire purchase agreement, machinery or plant to which section 37A applies passes into the ownership of the person carrying on a trade, profession or business who incurred the capital expenditure under the hire purchase agreement, the reducing value of such machinery or plant computed in accordance with that section shall be included in the class of machinery or plant for the purposes of section 39B for the years of assessment following the year of assessment during the basis period for which the machinery or plant passed into the ownership of that person.
　　(3) Where any machinery or plant which is included in a class of machinery or plant for the purposes of section 39B and which was used wholly and exclusively in the production of profits chargeable to tax under Part IV is subsequently not so used wholly and exclusively in the production of such profits, the provisions of this Part which applied immediately prior to the commencement* of the Inland Revenue (Amendment) (No. 4) Ordinance 1980 (63 of 1980) shall apply to such machinery or plant in respect of the year of assessment during the basis period for which the machinery or plant is subsequently not used wholly and exclusively in the production of profits chargeable to tax under Part IV, and the reducing value of such machinery or plant shall be deemed to be such an amount as the Commissioner may consider it would have realized had it been sold in the open market at the time it ceased to be used wholly and exclusively in the production of such profits, and such reducing value shall be excluded from the total reducing value of that class of machinery or plant. (*Commencement date-7 November 1980)
　　(4) For the purposes of subsection (2), in the application of section 37A, subsection (2) of that section shall be read as if "during the basis period" was substituted for "at the end of the basis period".
　　(Added 63 of 1980 s. 3)
　　Cap 112 s 39D Balancing allowances and charges under the pooling system
　　(1) Where at the end of a basis period for a year of assessment the aggregate reductions made under section 39B(4) in respect of a class of machinery or plant exceed the aggregate capital expenditure incurred by a person on the provision of machinery or plant belonging to that class-
　　(a) a charge, to be known as a "balancing charge", shall be made on him, and the amount on which it is made shall be an amount equal to the excess; and
　　(b) the reducing value at the end of the basis period for that year of assessment shall be nil.(2) Subject to subsection (3) and except where subsection (4) applies, where a person ceases to carry on his trade, profession or business in a year of assessment, the aggregate of the sale, insurance, salvage or compensation moneys, if any, of the machinery or plant in respect of which an initial allowance or annual allowance has been made shall be compared with the amount of the reducing value of the class of machinery or plant at the end of the basis period for that year of assessment and-
　　(a) where there are no sale, insurance, salvage or compensation moneys, or where the amount of the reducing value exceeds the aggregate of such moneys, an allowance, to be known as a "balancing allowance", shall be made to him, and the amount thereof shall be the amount of the reducing value or, as the case may be, the excess thereof over the aggregate of the said moneys; or
　　(b) where there are sale, insurance, salvage or compensation moneys, and the aggregate of such moneys exceeds the amount, if any, of the reducing value, a charge, to be known as a "balancing charge", shall be made on him, and the amount on which it is made shall be an amount equal to the excess or, where the reducing value is nil, to the aggregate of the said moneys.(3) Subsection (2) shall not apply on the occasion on which any machinery or plant, to which section 39B(7) applies, passes by way of succession.
　　(4) Where by reason of a person ceasing to carry on his trade, profession or business machinery or plant in respect of which an initial allowance or annual allowance has been made is put out of use and there are no sale, insurance, salvage or compensation moneys, such person shall, subject to subsection (5), be deemed to have received immediately prior to such cessation, sale moneys for such machinery or plant of such an amount as the Commissioner may consider it would have realized had it been sold in the open market at the time of cessation.
　　(5) If a person sells any machinery or plant referred to in subsection (4) within 12 months of the date of cessation he may claim the adjustment of any balancing allowance or balancing charge which may have been made to or on him as if such sale had taken place immediately prior to the date of cessation and notwithstanding section 70 an assessor shall make any necessary correction to any assessment.
　　(6) Notwithstanding anything contained in this section, where the aggregate of any sale, insurance, salvage or compensation moneys in respect of any machinery or plant exceeds the capital expenditure incurred on the provision of that machinery or plant, the aggregate of such moneys shall-
　　(a) for the purposes of calculating a balancing charge under subsection (2)(b); and
　　(b) in calculating the reducing value of the class of machinery or plant under section 39B(4),not exceed the capital expenditure incurred on the provision of that machinery or plant.
　　(7) For the purposes of subsection (6), the capital expenditure incurred on the provision of the machinery or plant shall be taken as- (Amended 7 of 1986 s. 6)
　　(a) in a case where section 37(2A) applies, the "cost of the asset" computed in accordance with that section;
　　(b) in a case where section 39B(6) applies, the capital expenditure computed in accordance with that section; or
　　(c) in any other case, the aggregate capital expenditure incurred by the person in question on the provision of the machinery or plant for the purposes of producing profits chargeable to tax under Part IV.
　　(Added 63 of 1980 s. 3)
　　Cap 112 s 39E Allowances under this Part in respect of capital expenditure on leased machinery and plant
　　Remarks:
　　Adaptation amendments retroactively made - see 12 of 1999 s. 3
　　(1) Notwithstanding anything to the contrary in this Part, a person (in this section referred to as "the taxpayer") who incurs capital expenditure on the provision of machinery or plant, being machinery or plant acquired by the taxpayer under a contract entered into after the commencement of the Inland Revenue (Amendment) Ordinance 1986 (7 of 1986), for the purpose of producing profits chargeable to tax under Part IV shall not have made to him the initial or annual allowances prescribed in section 37, 37A or 39B if, at a time when the machinery or plant is owned by the taxpayer, a person holds rights as lessee under a lease of the machinery or plant, and-
　　(a) the machinery or plant was, prior to its acquisition by the taxpayer, owned and used by that person (whether alone or with others), or any associate of that person (which person or any such associate is hereinafter referred to as "the end-user"); or
　　(b) the machinery or plant, not being a ship or aircraft or any part thereof, is while the lease is in force-
　　(i) used wholly or principally outside Hong Kong by a person other than the taxpayer; or
　　(ii) the whole or a predominant part of the cost of the acquisition or construction of the machinery or plant was financed directly or indirectly by a non-recourse debt; or(c) the machinery or plant is a ship or aircraft or any part thereof and-
　　(i) the person holding rights as lessee is not an operator of a Hong Kong ship or aircraft; or
　　(ii) the whole or a predominant part of the cost of acquisition or construction of the ship or aircraft or the part thereof was financed directly or indirectly by a non-recourse debt. (Amended 15 of 1992 s. 4)(2) Subsection (1)(a) shall not apply where-
　　(a) the machinery or plant was acquired by the taxpayer on payment from the end-user at not more than the price which the end-user paid to the supplier (not being a supplier who is himself an end-user); and
　　(b) no initial or annual allowances have at any time prior to the acquisition of the machinery or plant by the taxpayer been made under section 37, 37A or 39B to the end-user in respect of such machinery or plant.(3) For the purposes of subsection (2) an allowance shall be deemed not to have been made if the end-user, by notice in writing to the Commissioner within 3 months of the date on which the capital expenditure on the provision of machinery or plant giving rise to the allowance is incurred, or within such further time as the Commissioner may, in any particular case, permit, disclaims such allowance.
　　(4) For the purposes of this section, where a trustee of a trust estate or a corporation controlled by such a trustee owns machinery or plant or holds rights as a lessee under a lease of machinery or plant, the trustee, the corporation and the beneficiary under the trust shall each be deemed to be the owner or holder, as the case may be, of rights as a lessee of the machinery or plant. (Replaced 15 of 1992 s. 4)
　　(5) In this section-
　　"acquisition" (取得) means acquisition by a person as owner and includes holding or hiring under a hire-purchase agreement or, if the hire-purchase agreement is a conditional sale agreement, holding as purchaser;
　　"associate" (相联者), in relation to a person holding rights as lessee under any lease of machinery or plant (including a person who is deemed to be holding such rights), means-
　　(a) where the person holding such rights is a natural person-
　　(i) a relative of the person holding such rights;
　　(ii) a partner of the person holding such rights and any relative of that partner;
　　(iii) a partnership in which the person holding such rights is a partner;
　　(iv) any corporation controlled by the person holding such rights, by a partner of the person holding such rights or by a partnership in which the person holding such rights is a partner;
　　(v) any director or principal officer of any such corporation as is referred to in subparagraph (iv);(b) where the person holding such rights is a corporation-
　　(i) any associated corporation;
　　(ii) any person who controls the corporation and any partner of such person, and, where either such person is a natural person, any relative of such person;
　　(iii) any director or principal officer of that corporation or of any associated corporation and any relative of any such director or officer;
　　(iv) any partner of the corporation and, where such partner is a natural person, any relative of such partner;(c) where the person holding such rights is a partnership-
　　(i) any partner of the partnership and where such partner is a partnership any partner of that partnership, any partner with the partnership in any other partnership and where such partner is a partnership any partner of that partnership and where any partner of, or with, or in any of the partnerships mentioned in this subparagraph is a natural person, any relative of such partner; (Replaced 65 of 1993 s. 4)
　　(ii) (Repealed 65 of 1993 s. 4)
　　(iii) any corporation controlled by the partnership or by any partner thereof or, where such a partner is a natural person, any relative of such partner;
　　(iv) any corporation of which any partner is a director or principal officer;
　　(v) any director or principal officer of a corporation referred to in subparagraph (iii);"associated corporation" (相联法团) means-
　　(a) a corporation over which the person holding rights under any lease of machinery or plant (including a person who is deemed to be holding such rights) has control;
　　(b) a corporation which has control over such person holding rights, being a corporation;
　　(c) a corporation which is under the control of the same person as such person holding rights, being a corporation;"beneficiary under the trust" (信讬的受益人) means any person who benefits or is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under a trust estate, either directly or through any interposed person, or who is able or might reasonably be expected to be able, whether directly or indirectly, to control the activities of the trust estate or the application of its corpus or income; (Replaced 15 of 1992 s. 4)
　　"control" (控制), in relation to a corporation, means the power of a person to secure-
　　(a) by means of the holding of shares or the possession of voting power in or in relation to that or any other corporation; or
　　(b) by virtue of any powers conferred by the articles of association or other document regulating that or any other corporation,that the affairs of the first-mentioned corporation are conducted in accordance with the wishes of that person;"end-user" (最终使用者) means any person (whether alone or with others) holding rights as lessee under a lease of machinery or plant or any associate of such person;
　　"held for use" (持有以供使用) includes installed ready for use and held in reserve;
　　"non-recourse debt" (无追索权债项), in relation to the financing of the whole or a predominant part of the cost of the acquisition or construction of any machinery or plant, means a debt where the rights of the creditor in the event of default in the repayment of principal or payment of interest-
　　(a) are limited wholly or predominantly to any or all of the following-
　　(i) rights (including a right to moneys payable) in relation to the machinery or plant or the use of the machinery or plant;
　　(ii) rights (including rights to moneys payable) in relation to goods produced, supplied, carried, transmitted or delivered, or services provided, by means of the machinery or plant;
　　(iii) rights (including a right to moneys payable) in relation to the loss or disposal of the whole or a part of the machinery or plant or of the taxpayer's interest in the machinery or plant;
　　(iv) any conjunction of such rights as are referred to in subparagraphs (i), (ii) and (iii);
　　(v) rights in respect of a mortgage or other security over the machinery or plant; or
　　(vi) rights arising out of any arrangement relating to the financial obligations of the end-user of the machinery or plant towards the taxpayer, being financial obligations in relation to the machinery or plant;(b) are in the opinion of the Commissioner capable of being limited as described in paragraph (a), having regard to either or both of the following-
　　(i) the assets of the taxpayer;
　　(ii) any arrangement to which the taxpayer is a party; or(c) where paragraphs (a) and (b) do not apply, are limited by reason that not all of the assets of the taxpayer (not being assets that are security for a debt of the taxpayer other than a debt arising in relation to the financing of the whole or part of the cost of the acquisition of the machinery or plant) would be available for the purpose of the discharge of the whole of the debt so arising (including the payment of interest) in the event of any action or actions by the creditor or creditors against the taxpayer arising out of the debt;"operator of a Hong Kong aircraft" (香港飞机的经营者) means a person who-
　　(a) holds an air operators' certificate issued under the Air Navigation (Hong Kong) Order 1995 (Cap 448 sub. leg.); and (Amended 12 of 1999 s. 3)
　　(b) carries on business as an operator of aircraft and the business is controlled and managed in Hong Kong;"operator of a Hong Kong ship" (香港船舶的经营者) means a person who-
　　(a) is responsible for defraying all or a substantial portion of the expenses of operating the ship and the ship operates mainly in the waters of Hong Kong or between the waters of Hong Kong and waters within the river trade limits; and
　　(b) carries on business as an operator of ships and the business is controlled and managed in Hong Kong;"principal officer" (主要职员) means-
　　(a) a person employed by a corporation who, either alone or jointly with one or more other persons, is responsible under the immediate authority of the directors for the conduct of the business of the corporation; or
　　(b) a person so employed who, under the immediate authority of a director of the body corporate or a person to whom paragraph (a) applies, exercises managerial functions in respect of the body corporate;"relative" (亲属) means the spouse, parent, child, brother or sister of the relevant person, and, in deducing such a relationship, an adopted child shall be deemed to be a child both of the natural parents and the adopting parent and a step child to be the child of both the natural parents and of any step parent;
　　"used" (使用) includes held for use.
　　(Amended 32 of 1998 s. 24)(6) The amendments made to this section by section 4(b) and (d)(iv) of the Inland Revenue (Amendment) Ordinance 1992 (15 of 1992) apply to capital expenditure on the provision of machinery or plant under a transaction entered into on or after 15 November 1990 except expenditure under a transaction which was the subject of an application for advance clearance made to the Commissioner before 15 November 1990 and the Commissioner before or after that date expressed the opinion that the transaction would not fall within the terms of section 61A or, where no such application was made in respect of a transaction entered into before 15 November 1990 under which expenditure was incurred on or after 15 November 1990, the transaction under which the expenditure was made is, in the Commissioner's opinion, of the same type as any for which, in the circumstances prevailing as at 14 November 1990, he would have expressed the opinion that the transaction would not fall within the terms of section 61A. (Added 15 of 1992 s. 4)
　　(Added 7 of 1986 s. 7)
　　Cap 112 s 40 Interpretation
　　(1) In this Part-
　　"basis period" (评税基期) has the meaning assigned to it by section 2 except that-
　　(a) where 2 basis periods overlap the period common to both shall be deemed to fall in the first basis period only, and
　　(b) where there is an interval between the end of the basis period for one year of assessment and the beginning of the basis period for the next year of assessment the interval shall be deemed to fall in the second basis period but where, in respect of salaries tax, the interval is the year ending on 31 March 1973, that interval shall not be deemed to fall in the second basis period; (Replaced 49 of 1956 s. 28. Amended 8 of 1973 s. 8)"capital expenditure" (资本开支)-
　　(a) includes interest paid and commitment fees incurred in respect of a loan made for the sole purpose of financing the provision of an industrial building or structure or commercial building or structure or machinery or plant; but
　　(b) does not include expenditure which is reimbursed by way of or attributable to any grant, subsidy or similar financial assistance and in relation to the person incurring the expenditure does not include any expenditure which is allowed to be deducted in ascertaining for the purpose of Part IV the profits of a trade, profession or business carried on by that person; (Replaced 30 of 1981 s. 7. Amended 32 of 1998 s. 25)"capital expenditure on the provision of machinery or plant" (在提供机械或工业装置方面的资本开支) includes capital expenditure on alterations to an existing building incidental to the installation of that machinery or plant for the purposes of the trade, profession or business;
　　"class of machinery or plant" (该类机械或工业装置、类别的机械或工业装置) means the items of machinery or plant for which the same rate of depreciation is prescribed by the Board of Inland Revenue; (Added 63 of 1980 s. 4)
　　"commercial building or structure" (商业建筑物或构筑物) means any building or structure or part of any building or structure used by the person entitled to the relevant interest for the purposes of his trade, profession or business other than an industrial building or structure; (Replaced 35 of 1965 s. 22. Amended 26 of 1969 s. 22)
　　"industrial building or structure" (工业建筑物或构筑物) means any building or structure or part of any building or structure used-
　　(a) for the purposes of a trade carried on in a mill, factory or other similar premises; or
　　(b) for the purposes of a transport, tunnel, dock, water, gas or electricity undertaking or a public telephonic or public telegraphic service; or (Amended 39 of 1969 s. 5)
　　(c) for the purposes of a trade which consists of the manufacture of goods or materials or the subjection of goods or materials to any process; or
　　(d) for the purposes of a trade which consists in the storage-
　　(i) of goods or materials which are to be used in the manufacture of other goods or materials; or
　　(ii) of goods or materials which are to be subjected in the course of a trade to any process; or
　　(iii) of goods or materials on their arrival into Hong Kong; or (Amended 7 of 1986 s. 12)(e) for the purposes of the business of farming;
　　(f) for the purposes of research and development related to any trade, profession or business, (Amended 32 of 1998 s. 25; 9 of 2004 s. 5)and, in particular, the said expression includes any building or structure or part of any building or structure used by a person carrying on a trade, undertaking or business specified in paragraphs (a) to (e) of this definition and provided by him for the welfare of workers employed in his trade, undertaking or business and in use for that purpose:
　　Provided that-
　　(i) where part of the whole of a building or structure is, and part thereof is not, an industrial building or structure, and the capital expenditure which has been incurred on the construction of the second mentioned part is not more than one-tenth of the total capital expenditure which has been incurred on the construction of the whole building or structure, the whole building or structure and every part thereof shall be treated as an industrial building or structure; and
　　(ii) subject to the provisions of paragraph (i) of this proviso but notwithstanding anything else contained in the foregoing provisions of this definition, the expression "industrial building or structure" (工业建筑物或构筑物) shall not include any building or structure or part of any building or structure used as a dwelling house (other than as a dwelling house for the housing of manual workers), retail shop, showroom, hotel or office; (Replaced 35 of 1965 s. 22)"relevant interest" (有关权益) means, in relation to any expenditure incurred on the construction of a building or structure the interest in that building or structure to which the person who incurred the expenditure was entitled when he incurred it; (Amended 49 of 1956 s. 28)
　　"residue of expenditure" (开支剩余额)-
　　(a) in relation to a commercial building or structure-
　　(i) subject to subparagraph (ii), means the amount of the capital expenditure incurred on the construction of the building or structure reduced by-
　　(A) the amount of any initial allowance made under section 34(1);
　　(B) the amount of any annual allowance made under section 33A or 34(2);
　　(C) the amount of any balancing allowance made under section 35, or under section 33B or 35 that was in force immediately before the commencement of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004),
　　and increased by the amount of any balancing charge made under section 35, or under section 33B or 35 that was in force immediately before the commencement of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004); or(ii) where the building or structure is a building or structure to which section 33A(4) applies, means the amount of the capital expenditure incurred on the construction of the building or structure as determined under section 33A(4)(a) reduced by-
　　(A) the amount of any initial allowance made under section 34(1) in respect of any year of assessment commencing on or after 1 April 1998;
　　(B) the amount of any annual allowance made under section 33A or 34(2) in respect of any year of assessment commencing on or after 1 April 1998;
　　(C) the amount of any balancing allowance made under section 35, or under section 33B or 35 that was in force immediately before the commencement of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004), in respect of any year of assessment commencing on or after 1 April 1998,
　　and increased by the amount of any balancing charge made under section 35, or under section 33B or 35 that was in force immediately before the commencement of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004), in respect of any year of assessment commencing on or after 1 April 1998:
　　Provided that in computing the residue of expenditure there shall be written off, in respect of any year in which no allowance fell to be made under section 33A or 34, an amount of one-twenty-fifth of the capital expenditure, and for the purposes of this proviso "year" (年) means the period which would have comprised a year of assessment commencing on 1 April 1998 or any subsequent year of assessment in respect of which an annual allowance would have fallen to be made under section 33A if the building or structure had been in use as a commercial building or structure; (Added 32 of 1998 s. 25. Amended 12 of 2004 s. 13)(b) in relation to an industrial building or structure, means the amount of the capital expenditure incurred on the construction of the building or structure reduced by-
　　(i) the amount of any initial allowance made under section 34(1);
　　(ii) the amount of any annual allowance made under section 33A or 34(2);
　　(iii) the amount of any balancing allowance made under section 35, or under section 33B or 35 that was in force immediately before the commencement of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004),
　　and increased by the amount of any balancing charge made under section 35, or under section 33B or 35 that was in force immediately before the commencement of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004):
　　Provided that in computing the residue of expenditure there shall be written off, in respect of any year in which no allowance fell to be made under section 33A or 34, an amount of one-fiftieth of the capital expenditure in the case of a year prior to the year of assessment commencing on 1 April 1965, and one-twenty-fifth of the capital expenditure in the case of such or any subsequent year of assessment, and for the purposes of this proviso "year" (年) means the period which would have comprised a year of assessment in respect of which an initial or annual allowance would have fallen to be made under section 34(1) or (2), as the case may be, if the building or structure had then been in use as an industrial building or structure and the provisions of section 34 had then been in force. (Replaced 35 of 1965 s. 22. Amended 32 of 1998 s. 25; 12 of 2004 s. 13)(2) For the purposes of this Part, any capital expenditure incurred for the purposes of a trade, profession or business by a person about to carry on such trade, profession or business shall be treated as if it had been incurred by that person on the first day upon which he does carry on such trade, profession or business. (Added 35 of 1965 s. 22)
　　(3) References in this Part to capital expenditure incurred on the construction of a building or structure do not include any expenditure incurred on the acquisition of, or of rights in or over, any land. (Added 29 of 1982 s. 11)
　　(Replaced 36 of 1955 s. 46)________________________________________________________________________
　　Notes:
　　1. The amendments made by 9 of 2004 to this section apply in relation to the year of assessment commencing on 1 April 2004 and to all subsequent years of assessment. (Please see 9 of 2004 s. 1(2))
　　2. The amendments made by 12 of 2004 to this section apply in relation to the year of assessment 2004/05 and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(3))
　　Cap 112 s 40A (Repealed)
　　(Repealed 56 of 1993 s. 19)
　　Cap 112 s 40B Interpretation
　　PART VII
　　PERSONAL ASSESSMENT
　　In this Part, unless the context otherwise requires-
　　"adjustment factor" (调整分数) has the same meaning as in section 19CA; (Added 32 of 1998 s. 26)
　　"concessionary trading receipts" (获特惠的营业收入) has the same meaning as in section 19CA; (Added 32 of 1998 s. 26)
　　"income" (入息), in relation to any person, means income derived beneficially by that person;
　　"individual" (个人) means a person electing or who has elected to be chargeable to tax under this Part;
　　"joint total income" (共同息总额) means joint total income calculated in accordance with section 42A;
　　"loss" and "losses" (亏损) do not include a loss sustained by a person acting in his capacity as trustee of a trust.
　　(Replaced 43 of 1989 s. 11)
　　Cap 112 s 41 Election for personal assessment
　　(1) Subject to subsection (1A), an individual-
　　(a) of or above the age of 18 years, or under that age if both his or her parents are dead; and (Amended 56 of 1993 s. 20)
　　(b) who is or, if he or she is married, whose spouse is either a permanent or temporary resident, may elect for personal assessment on his or her total income in accordance with this Part. (Replaced 43 of 1989 s. 12)
　　(1A) Where-
　　(a) an individual is married and not living apart from his or her spouse; and
　　(b) both that individual and his or her spouse-
　　(i) have income assessable under this Ordinance; and
　　(ii) are eligible to make an election under subsection (1), then that individual may not make such an election unless his or her spouse does so too. (Added 43 of 1989 s. 12)
　　(2) Where an individual is deceased an executor shall have the same right to elect for personal assessment on the total income of the deceased as the deceased would have if he were alive. (Replaced 35 of 1965 s. 23. Amended 71 of 1983 s. 20; 43 of 1989 s. 12)
　　(2A) Where-
　　(a) a deceased individual, or his executor on his behalf, elected to be personally assessed for the year of assessment in which the deceased died; and (Amended 56 of 1993 s. 20)
　　(b) that individual was a partner in a partnership; and
　　(c) that individual had a share of the partnership assessable profits or losses in the year of assessment following that in which he died, then his executor may claim to have that share of such assessable profits or losses computed in accordance with Part IV included in the deceased's total income for the year of assessment in which he died. (Added 7 of 1975 s. 29)
　　(3) Any election under this section shall be made in writing and lodged with the Commissioner not later than 2 years after the end of the year of assessment in respect of which the election is made or 1 month after an assessment of income or profits forming part of the individual's total income for such year of assessment becomes final and conclusive under section 70 or within such further period, if any, as the Commissioner may allow as being reasonable in the particular circumstances, whichever is the later. (Amended 2 of 1971 s. 31; 56 of 1993 s. 20)
　　(4) In this section-
　　"permanent resident" (永久性居民) means an individual who ordinarily resides in Hong Kong; (Amended 7 of 1986 s. 12)
　　"temporary resident" (临时居民) means an individual who stays in Hong Kong for a period or a number of periods amounting to more than 180 days during the year of assessment in respect of which the election is made or for a period or periods amounting to more than 300 days in 2 consecutive years of assessment one of which is the year of assessment in respect of which the election is made.
　　(Replaced 36 of 1955 s. 47. Amended 71 of 1983 s. 20; 7 of 1986 s. 12)
　　Cap 112 s 42 Calculation of total income
　　(1) For the purposes of this Part the total income of an individual for any year of assessment shall, subject to subsection (8), be the aggregate of the following amounts-
　　(a) (i) (Repealed 56 of 1993 s. 21)
　　(ii) in respect of the years of assessment commencing on or after 1 April 1983, the sum equivalent to the net assessable value as ascertained in accordance with sections 5(1A) and 5B; (Added 8 of 1983 s. 12)
　　Provided that where an individual is a joint owner or co-owner of property, that individual's share of the net assessable value shall be computed by apportioning the value ascertained in accordance with section 5(1A) or 5B-
　　(a) in the case of joint ownership, between the joint owners equally; and
　　(b) in the case of ownership in common, between the owners in common each in proportion to his share in such ownership; (Added 52 of 1993 s. 3)(b) the net assessable income of the individual for that year of assessment; and (Replaced 71 of 1983 s. 21. Amended 17 of 1989 s. 10)
　　(c) subject to subsection (1A), the assessable profits of the individual for that year of assessment computed in accordance with Part IV: (Amended 32 of 1998 s. 27)
　　(d) (Repealed 17 of 1989 s. 10)Provided that there shall be deducted from that part of the total income arising from paragraph (a) the amount of any interest payable on any money borrowed for the purpose of producing that part of the total income where the amount of such interest has not been allowed and deducted under Part IV. (Amended 17 of 1989 s. 10)
　　(1A) For the purposes of subsection (1)(c), any assessable profits in respect of concessionary trading receipts shall be deemed to be the amount arrived at by dividing such assessable profits by the adjustment factor. (Added 32 of 1998 s. 27)
　　(2) There shall be deducted from the total income of an individual for any year of assessment-
　　(a) such deductions as are under Part IVA allowable to the individual; and (Replaced 31 of 1998 s. 18)
　　(b) the amount of the individual's loss or share of loss for that year of assessment computed in accordance with Part IV.(3)-(4) (Repealed 31 of 1998 s. 18)
　　(5) (a) Where in any year of assessment the aggregate amount of the deductions under subsection (2)(a) and the loss under subsection (2)(b) for an individual exceeds the total income of the individual-
　　(i) subject to subparagraph (ii), that part of the amount of such excess not exceeding the amount of the loss under subsection (2)(b) for the individual for that year of assessment shall be carried forward to be set off against the total income of the individual for future years of assessment;
　　(ii) where the total incomes of the individual and his or her spouse are required to be aggregated under section 42A(1), the amount of such excess shall be reduced as far as can be done by being set off against the total income of his or her spouse for that year of assessment as reduced under subsection (2), and that part of the amount of such excess not exceeding the amount of the loss under subsection (2)(b) for the individual for that year of assessment which is not so reduced shall be carried forward to be set off against the total income of the individual for future years of assessment.
　　(b) Where paragraph (a) does not apply and in any year of assessment the amount of the loss under subsection (2)(b) for an individual exceeds the total income of the individual-
　　(i) subject to subparagraph (ii), the amount of such excess shall be carried forward to be set off against the total income of the individual for future years of assessment;
　　(ii) where the total incomes of the individual and his or her spouse are required to be aggregated under section 42A(1), the amount of such excess shall be reduced as far as can be done by being set off against the total income of his or her spouse for that year of assessment as reduced under subsection (2), and that part of the amount of such excess which is not so reduced shall be carried forward to be set off against the total income of the individual for future years of assessment.(c) Where paragraphs (a) and (b) do not apply and in any year of assessment the amount of the deductions under subsection (2)(a) for an individual exceeds the total income of the individual-
　　(i) subject to subparagraph (ii), the amount of such excess shall not be carried forward to be set off against the total income of the individual for future years of assessment;
　　(ii) where the total incomes of the individual and his or her spouse are required to be aggregated under section 42A(1), the amount of such excess shall be reduced as far as can be done by being set off against the total income of his or her spouse for that year of assessment as reduced under subsection (2), and that part of the amount of such excess which is not so reduced shall not be carried forward to be set off against the total income of the individual for future years of assessment. (Replaced 31 of 1998 s. 18)(6) Subsection (5)(a)(ii) and (b)(ii) shall apply, with any necessary modifications, in relation to an individual who has elected to be personally assessed under this Part and to his or her spouse where- (Amended 31 of 1998 s. 18)
　　(a) by reason of the application of section 41(1A), that individual could not have so elected unless his or her spouse did so too, had his or her spouse had income assessable under this Ordinance; and
　　(b) for this reason only he or she was able so to elect,as if the total income of both spouses had been required to be aggregated under section 42A(1). (Replaced 43 of 1989 s. 13)
　　(7) The amount of any excess set off under subsection (5) against an individual's total income or that of the individual's spouse for any year of assessment shall not be set off for any other year of assessment.
　　(8) For the purposes of this Part the total income of an individual for any year of assessment shall not include the profits or losses or share of profits or losses of that individual as a member of any partnership (other than a partnership referred to in section 345(2) of the Companies Ordinance (Cap 32)) consisting, at any time in that year of assessment, of more than 20 partners. (Amended 51 of 1978 s. 9)
　　(9) For the purposes of subsection (8), in calculating the number of partners in a partnership there shall be included every partner in any other partnership which is itself a partner in the first-mentioned partnership
　　(10) Where an election is made by a husband and wife under section 41(1A) the total income (as reduced under subsections (2) and (5)) of each of them shall be separately calculated under this section before both incomes are aggregated under section 42A. (Replaced 43 of 1989 s. 13)
　　(Replaced 7 of 1975 s. 30. Amended 71 of 1983 s. 21; 43 of 1989 s. 13)
　　Cap 112 s 42A Assessment to tax
　　(1) In giving effect to an election under section 41 the assessor shall make a single assessment-
　　(a) in the sum of the total income, as reduced under section 42(2) and (5), of the individual making the election; or
　　(b) in the case of an election under section 41(1A), in the sum of the joint total income resulting from the aggregation of the total income of the one spouse, as so reduced, with that of the other, as also so reduced, as reduced in each case by such of the allowances prescribed in Part V as may be appropriate.
　　(2) In the case of an election under section 41(1A) by a husband and wife who married one another in the year of assessment to which the election relates, they shall be deemed for the purpose of ascertaining their joint total income under subsection (1)(b) to have married at the commencement of that year.
　　(Replaced 43 of 1989 s. 14)
　　Cap 112 s 42B (Repealed)
　　(Repealed 43 of 1989 s. 14)
　　Cap 112 s 43 Rates of charge
　　(1) Tax shall be charged on the amount of the assessment referred to in section 42A(1) and at the rates specified in Schedule 2- (Amended L.N. 350 of 1990)
　　(a) on the individual; or
　　(b) in the case of a husband and wife making an election under section 41(1A) on both of them subject to apportionment in the manner prescribed by subsection (2B). (Replaced 43 of 1989 s. 15)(1A) Notwithstanding subsection (1), the amount of tax charged under that subsection shall not in any case exceed the amount which would have been chargeable had the standard rate been charged on the total income (as reduced under section 42(2) and (5)) or, as the case may be, the joint total income. (Added 65 of 1970 s. 8. Amended 7 of 1975 s. 32; 71 of 1983 s. 24)
　　(2) Any property tax, any salaries tax and any profits tax paid under the provisions of Parts II, III and IV respectively shall, where the relevant amounts on which such taxes were calculated are included in the total income of the person who paid the tax, be set off for the purposes of collection against the tax charged under this Part on that person. (Replaced 26 of 1969 s. 26. Amended 8 of 1973 s. 11; 8 of 1983 s. 13; 71 of 1983 s. 24; 17 of 1989 s. 12; 43 of 1989 s. 15)
　　(2A) (Repealed 17 of 1989 s. 12)
　　(2B) Any tax chargeable on a husband and wife under subsection (1)(b) in any year of assessment shall be apportioned between them so that each spouse shall, in respect of that year, be charged such proportion of the tax as the total income of that spouse (as reduced under section 42(2) and (5) bears to joint total income of the husband and wife. (Replaced 43 of 1989 s. 15)
　　(2C) (Repealed 43 of 1989 s. 15)
　　Provided that where an additional assessment is issued under section 60, the whole of the tax payable shall be charged on the individual assessed in respect of that income under Part II, III or IV. (Added 52 of 1993 s. 4)
　　(3) Where the aggregate of the taxes which may be set off under subsection (2) exceeds the amount of tax charged under this Part, the Commissioner shall, on receipt of a claim from the person charged in the specified form and on being satisfied that the claim is in order, refund such excess to that person. (Added 36 of 1955 s. 50. Amended 26 of 1969 s. 26; 39 of 1969 s. 8; 30 of 1981 s. 8; 71 of 1983 s. 24; 17 of 1989 s. 12; 43 of 1989 s. 15)
　　Cap 112 s 43A Interpretation
　　(Repealed 19 of 1991 s. 4)
　　Cap 112 s 44 (Repealed)
　　PART VIII
　　DOUBLE TAXATION RELIEF
　　(Repealed 49 of 1956 s. 33)
　　Cap 112 s 45 (Repealed 32 of 1998 s. 28)
　　Cap 112 s 46 (Repealed 12 of 1999 s. 3)
　　Remarks:
　　Amendments retroactively made-see 12 of 1999 s. 3
　　Cap 112 s 47 (Repealed)
　　(Repealed 49 of 1956 s. 35)
　　Cap 112 s 48 (Repealed)
　　(Repealed 49 of 1956 s. 35)
　　Cap 112 s 49 Double taxation arrangements
　　Remarks:
　　Amendments retroactively made - see 12 of 1999 s. 3
　　(1) If the Chief Executive in Council by order declares that arrangements specified in the order have been made with the Government of any territory outside Hong Kong with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of that territory, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under this Ordinance notwithstanding anything in any enactment. (Amended 7 of 1986 s. 12; 12 of 1999 s. 3)
　　(2) (Repealed 49 of 1956 s. 36)
　　(3) (Repealed 32 of 1998 s. 29)
　　(4) Any order made under this section may be revoked by a subsequent order.
　　(5) Where any arrangements have effect by virtue of this section, the obligation as to secrecy imposed by section 4 shall not prevent the disclosure to any authorized officer of the government with which the arrangements are made of such information as is required to be disclosed under the arrangements.
　　(6) The Chief Executive in Council may make rules for carrying out the provisions of any arrangements having effect under this section. (Amended 12 of 1999 s. 3)
　　(Amended 49 of 1956 s. 36)
　　Cap 112 s 50 Tax credits
　　(1) The provisions of this section shall have effect where, under arrangements having effect under section 49, tax payable in respect of any income in the territory with the Government of which the arrangements are made is to be allowed as a credit against tax payable in respect of that income in Hong Kong; and in this section the expression "foreign tax" (外地税款) means any tax payable in that territory which under the arrangements is to be so allowed and the expression "tax" (税款) means tax chargeable under this Ordinance. (Amended 7 of 1986 s. 12)
　　(2) The amount of the tax chargeable in respect of the income shall be reduced by the amount of the credit:
　　Provided that credit shall not be allowed against tax for any year of assessment unless the person entitled to the income is resident in Hong Kong for that year. (Amended 7 of 1986 s. 12)
　　(3) The credit shall not exceed the amount which would be produced by computing the amount of the income in accordance with the provisions of this Ordinance and then charging it to tax at a rate ascertained by dividing the tax chargeable (before allowance of credit under any arrangements having effect under section 49) on the total income of the person entitled to the income by the amount of his total income.
　　(4) Without prejudice to the provisions of subsection (3), the total credit to be allowed to a person for any year of assessment for foreign tax under all arrangements having effect under section 49 shall not exceed the total tax payable by him for that year of assessment. (Amended 17 of 1989 s. 13)
　　(5) In computing the amount of the income-
　　(a) no deduction shall be allowed in respect of foreign tax (whether in respect of the same or any other income);
　　(b) where the tax chargeable depends on the amount received in Hong Kong, the said amount shall be increased by the appropriate amount of the foreign tax in respect of the income; (Amended 7 of 1986 s. 12)
　　(c) where the income includes a dividend and under the arrangements foreign tax not chargeable directly or by deduction in respect of dividend is to be taken into account in considering whether any, and if so what, credit is to be given against tax in respect of the dividend the amount of the income shall be increased by the amount of the foreign tax not so chargeable which falls to be taken into account in computing the amount of the credit,but notwithstanding anything in the preceding provisions of this subsection a deduction shall be allowed of any amount by which the foreign tax in respect of the income exceeds the credit therefor.
　　(6) Subsection (5)(a) and (b) (but not the remainder thereof) shall apply to the computation of total income for the purposes of determining the rate mentioned in subsection (3), and shall apply thereto in relation to all income in the case of which credit falls to be given for foreign tax under arrangements for the time being in force under section 49.
　　(7) Where-
　　(a) the arrangements provide, in relation to dividends of some classes, but not in relation to dividends of other classes, that foreign tax not chargeable directly or by deduction in respect of dividends is to be taken into account in considering whether any, and if so what, credit is to be given against tax in respect of the dividends; and
　　(b) a dividend is paid which is not of a class in relation to which the arrangements so provide,then, if the dividend is paid to a company which controls, directly or indirectly not less than one-half of the voting power in the company paying the dividend, credit shall be allowed as if the dividend were a dividend of a class in relation to which the arrangements so provide.
　　(8) Credit shall not be allowed under the arrangements against tax chargeable in respect of the income of any person for any year of assessment if he elects that credits shall not be allowed in the case of his income for that year.
　　(9) Any claim for an allowance by way of credit shall be made not later than 2 years after the end of the year of assessment, and in the event of any dispute as to the amount allowable the claim shall be subject to objection and appeal in like manner as an assessment.
　　(10) Where the amount of a credit given under the arrangement is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in Hong Kong or elsewhere, nothing in this Ordinance limiting the time for the making of assessments or claims for relief shall apply to any assessment or claim to which the adjustment gives rise, being an assessment or claim made not later than 2 years from the time when all such assessments, adjustments and other determinations have been made, whether in Hong Kong or elsewhere, as are material in determining whether any and if so what credit falls to be given. (Amended 7 of 1986 s. 12)
　　Cap 112 s 51 Returns and information to be furnished
　　PART IX
　　RETURNS, ETC.
　　(1) An assessor may give notice in writing to any person requiring him within a reasonable time stated in such notice to furnish any return which may be specified by the Board of Inland Revenue for-
　　(a) property tax, salaries tax or profits tax; or
　　(b) property tax, salaries tax and profits tax,under Parts II, III, IV, XA, XB, and XC. (Replaced 52 of 1993 s. 5. Amended 5 of 2003 s. 7)
　　(2) Every person chargeable to tax for any year of assessment shall inform the Commissioner in writing that he is so chargeable not later than 4 months after the end of the basis period for that year of assessment unless he has already been required to furnish a return under the provisions of subsection (1). (Replaced 49 of 1956 s. 37)
　　(2A) An assessor shall give notice to any individual who has elected to be personally assessed under Part VII requiring that individual within a reasonable time stated in the notice to furnish a return in the specified form of his total income assessable under this Ordinance. (Added 43 of 1989 s. 16)
　　(2B) Where a notice is required to be given under subsection (2A) to an individual who is married and not living apart from his or her spouse-
　　(a) such notice shall be given to both that individual and his or her spouse; and
　　(b) they shall be required to furnish a return of their joint total income assessable under this Ordinance. (Added 43 of 1989 s. 16)(2C) For the purposes of this section, compliance by a person, and his or her spouse when they have jointly elected to be personally assessed, with the requirements of a notice issued under subsection (1) shall be deemed to be compliance with the requirements of a notice issued under subsection (2A) or (2B). (Added 52 of 1993 s. 5)
　　(3) An assessor may give notice in writing to any person when and as often as he thinks necessary requiring him within a reasonable time stated in such notice to furnish fuller or further returns respecting any matter of which a return is required or prescribed by this Ordinance.
　　(4) For the purposes of obtaining full information in regard to any matter which may affect any liability, responsibility or obligation of any person under this Ordinance-
　　(a) an assessor or an inspector may give notice in writing to such person, or to any other person whom he considers may be in possession of information or documents in regard to any such matter as aforesaid, requiring him within such reasonable time as is stated in the notice to furnish all information in his possession respecting any such matter, and to produce for examination any deeds, plans, instruments, books, accounts, trade lists, stock lists, vouchers, bank statements or other documents which the assessor or inspector giving the notice considers are or may be relevant for the purpose aforesaid:
　　Provided that in the case of a notice under this paragraph requiring the production of any account kept by a solicitor and relating to the affairs of any client or clients of his, production of a copy of all relevant entries therein respecting any matter upon which information is sought shall be a sufficient compliance with the aforesaid requirement of the notice if the copy is certified by the solicitor as being a correct copy of all relevant entries in such account respecting the matter aforesaid;(b) an assistant commissioner may give notice in writing to such person, or to such other person, requiring him, at a time and place to be named by the assistant commissioner, to attend and be examined, and upon such examination to answer truthfully all questions put to him, respecting any such matter as aforesaid. (Replaced 35 of 1965 s. 26. Amended 40 of 1972 s. 4)(4A) For the avoidance of doubt it is hereby declared that the powers conferred by subsection (4) include the power to require information from, and to require the attendance for the purpose of being examined of,-
　　(a) any person, or any employee of any person, who was a party to any particular land or property transaction;
　　(b) any person, or any employee of any person, who has acted for or is acting for any party to any particular land or property transaction;
　　(c) any person who either paid or received, directly or indirectly, any consideration, brokerage, commission or fee in respect of or in connection with any particular land or property transaction; and
　　(d) any person, or any employee of any person, who was concerned in the passing of any consideration, brokerage, commission or fee, or in the clearing or collection of any cheque or other instrument of exchange, respecting any particular land or property transaction,as to any of the following matters, that is to say-
　　(i) the full names (including aliases) and addresses of any of the persons referred to in paragraphs (a) to (d) and any other information in his possession which may be helpful in identifying or locating any such persons;
　　(ii) any consideration, brokerage, commission or fee paid or received in respect of or in connection with any such land or property transaction; and
　　(iii) the terms and conditions of any such land or property transaction;and the existence in respect of any communication, whether oral or written, of privilege from disclosure shall not constitute any excuse for the non-disclosure of information as to any of the matters specified in paragraphs (i) to (iii) where disclosure thereof is required from any of the persons referred to in paragraphs (a) to (d), but except as aforesaid nothing in subsection (4) shall require disclosure by counsel or solicitor of any privileged information or communication given or made to him in that capacity. (Added 35 of 1965 s. 26)
　　(4B) (a) Any person who without reasonable excuse, the burden of proof whereof shall lie upon him, fails to comply with the requirements of a notice given to him under subsection (4)(a) or fails to attend in answer to a notice issued under subsection (4)(b) or having attended fails to answer any questions put to him, being questions which under that paragraph may be put to him, shall be liable to a penalty at level 3 recoverable under section 75 as a civil debt due to the Government: (Amended 11 of 1985 s. 3; L.N 338 of 1995; 19 of 1996 s. 15)
　　Provided that-
　　(i) the Commissioner may compound any such penalty and may before judgment in proceedings therefor stay or compound such proceedings, or may refuse to accept payment of such penalty or any part thereof except under a judgment of the court in proceedings for the recovery thereof;
　　(ii) the court before which any proceedings for such penalty are brought may, if it thinks fit, give judgment for a less amount.
　　(b) In addition to giving judgment for the penalty or any less amount as aforesaid, the court may order the person against whom the proceedings were brought to do, within a time specified in the order, the act which he has failed to do. (Added 35 of 1965 s. 26)(5) A return, statement, or form purporting to be furnished under this Ordinance by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement, or form shall be deemed to be cognizant of all matters therein.
　　(6) Any person who ceases to carry on any trade, profession or business or who ceases to own any source of income or to be the owner of any land or buildings or land and buildings in respect of which tax is chargeable under the provisions of Part II, III, IV or VII shall so inform the Commissioner in writing within 1 month of such cessation. (Replaced 49 of 1956 s. 37; 8 of 1983 s. 14)
　　(7) Any person chargeable to tax under Part III, IV or VII who is about to leave Hong Kong for any period exceeding 1 month shall give notice in writing to the Commissioner of his expected date of departure, and if he intends to return to Hong Kong the approximate date of his return. Such notice shall be given not later than 1 month before the expected date of departure:
　　Provided that-
　　(a) the Commissioner may accept such shorter notice as he may deem reasonable; and
　　(b) this subsection shall not apply in the case of an individual who is required in the course of his employment, business or profession to leave Hong Kong at frequent intervals. (Added 49 of 1956 s. 37. Amended 7 of 1986 s. 12)(8) Any person chargeable to tax under Part II, III, IV or VII who changes his address shall within 1 month inform the Commissioner in writing of the particulars of the change. (Added 2 of 1971 s. 33. Amended 8 of 1983 s. 14)
　　(9) (Repealed 43 of 1975 s. 2)
　　Cap 112 s 51A Power to require statement of assets and liabilities, etc.
　　Remarks:
　　Amendments retroactively made - see 23 of 1998 s. 2
　　(1) Where the Commissioner or a deputy commissioner is personally of the opinion that a person has made an incorrect return or supplied false information having the effect of understating his income or profits chargeable to tax and has done so without reasonable excuse and not through an innocent oversight or omission, the Commissioner may, with the consent of the Board of Review, give notice in writing to such person requiring him to furnish within the time limited by such notice, not being less than 30 days from the date of service of the notice, a statement containing particulars of- (Amended 43 of 1975 s. 3; L.N. 377 of 1980; 48 of 1995 s. 9)
　　(a) all assets which the person or his spouse possessed in Hong Kong, including any possessed jointly or severally with any other person, at such times as may be specified in the notice; and
　　(b) all liabilities to which the person or his spouse was subject in Hong Kong, including any to which he was subject jointly or severally with any other person, at such times as may be specified in the notice; and
　　(c) all expenditure or disbursements from funds in Hong Kong, including remittances to places outside Hong Kong and gifts, incurred or made by the person or his spouse during such periods as may be specified in the notice; and (Amended 23 of 1998 s. 2)
　　(d) all sums, including remittances, gifts and legacies received in Hong Kong by the person or his spouse during such periods as may be specified in the notice. (Amended 71 of 1983 s. 26; 7 of 1986 s. 12)(2) A notice given under subsection (1) shall not specify any time or period earlier than 7 years before the commencement of the year of assessment in which it is given.
　　(3) An application for the consent of the Board of Review shall be made in writing by the Commissioner to the clerk of the Board and shall be accompanied by a statement of the material on the basis of which it is proposed to exercise the powers of the Commissioner or deputy commissioner under subsection (1).
　　(4) Upon receipt of an application under subsection (3), the Chairman of the Board of Review shall appoint 3 members from the panel of the Board of Review, one of whom shall be the Chairman or a deputy chairman, to consider the application.
　　(5) When the Board is considering an application, the Commissioner or his authorized representative may attend, but the person in respect of whom the application is made may not attend.
　　(6) Subject to subsection (7), neither in the application nor on the consideration thereof shall the identity of the person in respect of whom the application is made be revealed to the Board of Review.
　　(7) If the person on whom a notice under subsection (1) has been given so requests, the Commissioner shall furnish him with a certificate from the Chairman or deputy chairman of the Board of Review certifying that the Board's consent to the issue of the notice was given, and for the purpose of obtaining such a certificate the Commissioner shall reveal to the Chairman or deputy chairman the identity of that person.
　　(8) The decision of the Board of Review to grant or refuse consent shall be final.
　　(Added 26 of 1969 s. 28. Amended 40 of 1972 s. 5; 43 of 1975 s. 3)
　　Cap 112 s 51AA Form and manner of furnishing return, etc. under section 51
　　(1) Except as provided in subsection (2) or (3), a return required to be furnished under section 51(1)-
　　(a) shall be furnished in paper form using a printed form specified by the Board of Inland Revenue and provided by the Commissioner; and
　　(b) shall contain the particulars specified in the printed form.(2) A return required to be furnished under section 51(1) may, in a case specified by the Commissioner, be furnished in the form of an electronic record that-
　　(a) is sent using a system specified by the Board of Inland Revenue;
　　(b) uses a template specified by the Board of Inland Revenue and made available by the Commissioner; or
　　(c) contains the particulars specified by the Board of Inland Revenue that are arranged in a form specified by the Board of Inland Revenue.(3) A return required to be furnished under section 51(1) may, in a case specified by the Commissioner, be furnished by using a telefiling system which-
　　(a) provides for the furnishing of such particulars as may be specified by the Board of Inland Revenue; and
　　(b) is made available by the Commissioner.(4) A return shall be regarded as furnished under subsection (3) when the particulars and the password are accepted by the telefiling system.
　　(5) Any case to be specified by the Commissioner for the purposes of subsections (2) and (3)-
　　(a) shall be specified by notice published in the Gazette; and
　　(b) may be specified by reference to a class or description of persons or returns.(6) The Commissioner may by notice published in the Gazette specify requirements as to-
　　(a) the manner of generating or sending an electronic record or any attachment required to be furnished with an electronic record;
　　(b) how a digital signature is to be affixed to, or a password is to be included with, a return furnished under this section; and
　　(c) the software and communication in relation to any attachment required to be furnished with an electronic record.(7) The Commissioner may approve a password and designate any system in respect of any communication with the Commissioner for the purposes of this section.
　　(8) A notice under subsection (5) or (6) is not subsidiary legislation.
　　(Added 5 of 2003 s. 8)
　　Cap 112 s 51B Power to issue search warrant
　　(1) If the Commissioner, or an officer of the Inland Revenue Department not below the rank of chief assessor authorized in writing by the Commissioner for the purpose (in this section referred to as the authorized officer), satisfies a magistrate, by statement made on oath,-
　　(a) that there are reasonable grounds for suspecting that a person has made an incorrect return or supplied false information having the effect of understating his income or profits chargeable to tax and has done so without reasonable excuse and not through an innocent oversight or omission; or
　　(b) that a person has failed to comply with an order of a court made under section 80(1) or (2A) directing him to comply with the requirements of a notice given to him under section 51(1) or (3), (Amended 56 of 1993 s. 22)the magistrate may by warrant authorize the Commissioner or authorized officer to exercise the following powers-
　　(i) without previous notice at any reasonable time during the day, to enter and have free access to any land, buildings, or place where he suspects there to be any books, records, accounts or documents of that person, or of any other person, which may afford evidence material in assessing the liability of the first-mentioned person for tax, and there to search for and examine any books, records, accounts or documents; (Amended 43 of 1975 s. 4)
　　(ii) in carrying out any such search, to open or cause to be removed and opened, any article in which he suspects any books, records, accounts or documents to be contained;
　　(iii) to take possession of any books, records, accounts or documents of that person or that person's spouse, and to make copies of such parts of any books, records, accounts or documents of any other person, as may afford evidence material in assessing the liability of the first-mentioned person for tax; (Replaced 43 of 1975 s. 4. Amended 71 of 1983 s. 27)
　　(iv) to retain any such books, records, accounts or documents for as long as they may be reasonably required for any assessment to be made or for any proceedings under this Ordinance to be completed:
　　Provided that if the Commissioner or authorized officer shall retain any book, record, account or document for a period of more than 14 days, the person aggrieved may apply in writing to the Board of Review for an order directing the return thereof and the Board of Review, after hearing the applicant or his authorized representative and the Commissioner or his representative, may so order, either unconditionally or subject to any condition which the Board may consider it proper to impose. (Amended 7 of 1975 s. 34)(1A) Any officer of the Inland Revenue Department under the direction of the Commissioner or an authorized officer may assist the Commissioner or an authorized officer in the execution of a warrant issued under subsection (1) and may exercise any of the powers referred to in subsection (1)(i), (ii) and (iii). (Added 40 of 1972 s. 6)
　　(2) When exercising any power under subsection (1), the Commissioner or authorized officer shall produce on demand the warrant issued to him under that subsection.
　　(3) The person to whose affairs any books, records, accounts or documents taken possession of under subsection (1) relate shall be entitled to examine and make extracts from them at such times and under such conditions as the Commissioner may determine.
　　(4) Any person who obstructs or hinders the Commissioner or an authorized officer acting in the discharge of his duty under subsection (1) or an officer assisting him under subsection (1A) shall be guilty of an offence: Penalty a fine at level 3 and imprisonment for 6 months. (Amended 56 of 1993 s. 22; L.N. 338 of 1995)
　　(Added 26 of 1969 s. 28. Amended 40 of 1972 s. 6)
　　Cap 112 s 51C Business records to be kept
　　(1) Subject to subsection (2), every person carrying on a trade, profession or business in Hong Kong shall keep sufficient records in the English or Chinese language of his income and expenditure to enable the assessable profits of such trade, profession or business to be readily ascertained and shall retain such records for a period of not less than 7 years after the completion of the transactions, acts or operations to which they relate. (Amended 7 of 1986 s. 12)
　　(2) Subsection (1) shall not require the preservation of any records-
　　(a) which the Commissioner has specified need not be preserved; or
　　(b) of a corporation which has been dissolved.(3) For the purposes of this section, "records" (纪录) includes-
　　(a) books of account (whether kept in a legible form, or in a non-legible form by means of a computer or otherwise) recording receipts and payments, or income and expenditure; and
　　(b) vouchers, bank statements, invoices, receipts, and such other documents as are necessary to verify the entries in the books of account referred to in paragraph (a). (Added 48 of 1995 s. 10)(4) Without limiting the generality of subsection (3), the records required to be kept and retained pursuant to subsection (1) in respect of any trade, profession or business carried on during any year of assessment by any person, include-
　　(a) a record of the assets and liabilities of the person in relation to that trade, profession or business;
　　(b) a record of all entries from day to day of all sums of money received and expended by the person in relation to that trade, profession or business and the matters in respect of which the receipt and expenditure take place;
　　(c) where that trade, profession or business involves dealing in goods-
　　(i) a record of all goods purchased, and of all goods sold in the carrying on of that trade, profession or business (except those sold in the course of cash retail trading customarily conducted in a trade, profession or business of the kind of which that trade, profession or business is one) showing the goods, and the sellers and buyers in sufficient detail to enable the Commissioner to readily verify the quantities and values of the goods and the identities of the sellers and buyers; and all invoices relating thereto; and
　　(ii) statements (including quantities and values) of trading stock held by the person-
　　(A) at the end of each year of assessment; or
　　(B) where the Commissioner is satisfied that the accounts of such trade, profession or business are made up to a day other than 31 March, on that day in the year of assessment,
　　and all records of stocktakings from which any such statement of trading stock has been prepared; and(d) where that trade, profession or business involves the provision of services, records of the services provided in sufficient detail to enable the Commissioner to readily verify the entries referred to in paragraph (b). (Added 48 of 1995 s. 10)
　　(Added 26 of 1969 s. 28)
　　Cap 112 s 51D Rent records to be kept
　　(1) Subject to subsection (2), every person who is the owner of land or buildings or land and buildings situated in Hong Kong shall keep sufficient records in the English or Chinese languages of the consideration, in money or money's worth, payable or deemed to be payable to him, to his order or for his benefit on or after 1 April 1983 in respect of the right of use of that land or buildings or land and buildings to enable the assessable value of that land or buildings or land and buildings to be readily ascertained and shall retain such records for a period of not less than 7 years after the completion of the transactions, acts or operations to which they relate.
　　(2) Subsection (1) shall not require the preservation of any records-
　　(a) which the Commissioner has specified need not be preserved; or
　　(b) of a corporation which has been dissolved.
　　(Added 8 of 1983 s. 15)
　　Cap 112 s 52 Information to be furnished by officials and employers
　　(1) The Commissioner may give notice in writing to any officer in the employment of the Government or of any public body requiring him within a reasonable time stated in such notice to furnish any particulars which he may require for the purposes of this Ordinance which may be in the possession of such officer:
　　Provided that no such officer shall by virtue of this section be obliged to disclose any particulars as to which he is under any express statutory obligation to observe secrecy.
　　(2) Every person who is an employer shall, when required to do so by notice in writing given by an assessor, furnish within a reasonable time stated in such notice a return containing the names and places of residence and the full amount of the remuneration, whether in cash or otherwise, for the period specified in the notice, of-
　　(a) all persons employed by him in receipt of remuneration in excess of a minimum figure to be fixed by the assessor; and
　　(b) any other person employed by him named by the assessor.(3) For the purposes of this section, any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed by the company. (Amended 7 of 1986 s. 9)
　　(4) Where any person who is an employer commences to employ in Hong Kong an individual who is or is likely to be chargeable to tax under Part III, or any married person, he shall give notice thereof in writing to the Commissioner not later than 3 months after the date of commencement of such employment, stating the full name and address of the individual, the date of commencement and the terms of employment. (Added 49 of 1956 s. 38. Amended 7 of 1986 s. 9; 43 of 1989 s. 17)
　　(5) Where any person who is an employer ceases or is about to cease to employ in Hong Kong an individual who is or is likely to be chargeable to tax under Part III, or any married person, he shall give notice thereof in writing to the Commissioner not later than 1 month before such individual ceases to be employed in Hong Kong, stating the name and address of the individual and the expected date of cessation: (Amended 7 of 1986 s. 9; 43 of 1989 s. 17)
　　Provided that the Commissioner may accept such shorter notice as he may deem reasonable. (Added 49 of 1956 s. 38)
　　(6) The employer of any individual who is chargeable to tax under Part III and is about to leave Hong Kong for any period exceeding 1 month shall give notice in writing to the Commissioner of the expected date of departure of such individual. Such notice shall be given not later than 1 month before the expected date of departure:
　　Provided that-
　　(a) the Commissioner may accept such shorter notice as he may deem reasonable; and
　　(b) this subsection shall not apply in the case of an individual who is required in the course of his employment to leave Hong Kong at frequent intervals. (Added 49 of 1956 s. 38)(7) An employer who is required by subsection (6) to give notice to the Commissioner of the expected departure of an individual shall not, in the case of an individual whom he has ceased, or is about to cease, to employ in Hong Kong, except with the consent in writing of the Commissioner or in the case of money paid to the Commissioner on the direction of the individual, make any payment of money or money's worth to or for the benefit of the individual for a period of 1 month from the date on which he gave the notice; and compliance with this subsection shall constitute a defence in any proceedings against an employer in respect of his failure to make any payment to or for the benefit of the individual during the said period. (Added 26 of 1969 s. 29. Amended 2 of 1971 s. 34)
　　(8) Notwithstanding anything to the contrary in subsections (4) and (5) an employer shall not be required to give notice under those subsections in respect of a married person if he has reasonable grounds for believing that neither that person nor his or her spouse are, or are likely to be, chargeable to tax under Part III. (Added 7 of 1986 s. 9. Amended 43 of 1989 s. 17)
　　(Amended 7 of 1986 s. 12)
　　Cap 112 s 53 Who may act for incapacitated or non-resident persons
　　An act or thing required by or under this Ordinance to be done by any person shall, if such person is an incapacitated or non-resident person, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such non-resident person, as the case may be.
　　Cap 112 s 54 Liability of executor of deceased taxpayer
　　The executor of a deceased person shall be chargeable with the tax for all periods prior to the date of such person's death with which the said person would be chargeable if he were alive, and shall be liable to do all such acts, matters or things as the deceased person if he were alive would be liable to do under this Ordinance:
　　Provided that-
　　(a) no proceedings, other than an assessment to additional tax under section 82A, shall be instituted against the executor under the provisions of Part XIV in respect of any act or default of the deceased person; (Amended 43 of 1975 s. 5)
　　(b) no assessment or additional assessment, other than an assessment to additional tax under section 82A, in respect of a period prior to the date of such person's death shall be made after the expiry of 1 year from such date of death, or 1 year from the date of filing any affidavit required under the Estate Duty Ordinance (Cap 111), whichever is the later. (Amended 26 of 1969 s. 30; 56 of 1993 s. 23)
　　Cap 112 s 55 (Repealed)
　　(Repealed 49 of 1956 s. 39)
　　Cap 112 s 56 Precedent partner to act on behalf of partnership
　　(1) Wherever 2 or more persons in partnership act as agents, or are employers, or are persons in receipt of profits or act in any other capacity whatever, either on behalf of themselves or of any other person, the precedent partner of such partnership shall be answerable for doing all such acts, matters and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity: (Amended 49 of 1956 s. 40)
　　Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such partnership, or that some other person resident in Hong Kong is the precedent partner thereof. (Amended 7 of 1986 s. 12)
　　(2) Where 2 or more persons who are not in partnership act jointly in any capacity mentioned in subsection (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.
　　Cap 112 s 56A Joint owners and co-owners
　　(1) Where 2 or more persons are joint owners or owners in common of any land or buildings or land and buildings, any of those persons appearing from any deed, conveyance, judgment or other instrument in writing registered in the Land Registry under the Land Registration Ordinance (Cap 128) to be such an owner shall be answerable for doing all such acts, matters and things as would be required to be done under the provisions of this Ordinance by a sole owner. (Amended 56 of 1992 s. 20; 8 of 1993 s. 2)
　　(2) Nothing in subsection (1) shall relieve any person of any obligation under this Ordinance or affect any right and obligation of joint owners or owners in common as between themselves.
　　(3) Where any person pays property tax under subsection (1) and that person is not, apart from that subsection, liable to that tax or part of it, that person may recover from any other person that tax or part of it to which that other person, apart from that subsection, is liable under this Ordinance.
　　(Added 8 of 1983 s. 16)
　　Cap 112 s 57 Principal officer to act on behalf of a corporation or body of persons
　　(1) The secretary, manager, any director or the liquidator of a corporation and the principal officer of a body of persons shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Ordinance by such corporation or body of persons.
　　(2) If no secretary, manager, director or liquidator of a corporation or no principal officer of a body of persons is ordinarily resident in Hong Kong, the corporation or body of persons, as the case may be, shall inform the Commissioner, and keep him so informed at all times, of the name and address of an individual ordinarily resident in Hong Kong who shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Ordinance by such corporation or body of persons. (Amended 7 of 1986 s. 12)
　　(Replaced 2 of 1971 s. 35)
　　Cap 112 s 58 Signature and service of notices
　　(1) Every notice to be given by the Commissioner, a deputy commissioner, an assistant commissioner, an assessor or an inspector under this Ordinance shall bear the name of the Commissioner, deputy commissioner, assistant commissioner, assessor or inspector, as the case may be, and every such notice shall be valid if the name of the Commissioner, deputy commissioner, assistant commissioner, assessor or inspector is duly printed or signed thereon. (Replaced 19 of 1996 s. 10)
　　(2) Every notice given by virtue of this Ordinance may be served on a person either personally or by being delivered at, or sent by post to, his last known postal address, place of abode, business or employment or any place at which he is, or was during the year to which the notice relates, employed or carrying on business or the land or buildings or land and buildings in respect of which he is chargeable to tax under Part II. (Amended 49 of 1956 s. 42; 26 of 1969 s. 31; 8 of 1983 s. 17; 76 of 1993 s. 8)
　　(3) Any notice sent by post shall be deemed, unless the contrary is shown, to have been served on the day succeeding the day on which it would have been received in the ordinary course by post. (Amended 76 of 1993 s. 8)
　　(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.
　　(5) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorized to give or issue the same shall be judicially noticed.
　　(6) If a notice given under this Part requires something to be done within a time stated in the notice, the Commissioner or, in the case of a notice given by an assessor, an assessor may by notice in writing extend the time for complying with the notice. (Added 2 of 1971 s. 36)
　　Cap 112 s 58A (Repealed)
　　(Repealed 43 of 1989 s. 18)
　　Cap 112 s 59 Assessor to make assessments
　　PART X
　　ASSESSMENTS
　　(1) Every person who is in the opinion of an assessor chargeable with tax under this Ordinance shall be assessed by him as soon as may be after the expiration of the time limited by the notice requiring him to furnish a return under section 51(1):
　　Provided that the assessor may assess any person at any time if he is of opinion that such person is about to leave Hong Kong, or that for any other reason it is expedient to do so. (Amended 7 of 1986 s. 12)
　　(1A) Notwithstanding subsection (1), where an assessor is of the opinion that an election by an individual under section 41 for personal assessment on his total income would result in a refund becoming due of the whole of the amount which he might lawfully be assessed for property tax if such amount were paid, the assessor shall not be obliged to proceed to make an assessment in respect of that tax. (Added 26 of 1969 s. 32)
　　(1B) Notwithstanding subsection (1), where an assessor is satisfied that-
　　(a) an individual or his or her spouse, not being a spouse living apart from that individual, carries on (not jointly with another person) a trade, profession or business in Hong Kong and the individual is eligible to elect under section 41 for personal assessment on his total income; and
　　(b) the assessable profits of that individual in respect of his trade, profession or business in Hong Kong for any year of assessment do not exceed the amount specified in the second column of item 1(c) of the Fourth Schedule; and (Amended 32 of 1981 s. 8; 29 of 1982 s. 13; 28 of 1987 s. 6; 28 of 1988 s. 5; 17 of 1989 s. 15; 30 of 1990 s.4)
　　(c) the individual, and or his or her spouse, not being a spouse living apart from that individual, has no income, property, or profits chargeable to tax under this Ordinance for that year of assessment, other than in respect of such trade, profession or business,the assessor shall not be obliged to proceed to make an assessment of profits tax in respect of such assessable profits. (Added 2 of 1971 s. 37. Amended 7 of 1975 s. 35; 7 of 1986 s. 12; 43 of 1989 s. 19)
　　(1C) Notwithstanding subsection (1), where an assessor is satisfied that-
　　(a) an individual or his or her spouse, not being a spouse living apart from that individual, carries on a trade, profession or business in Hong Kong, either solely or jointly with another person, and the individual is eligible to elect under section 41 for personal assessment on his total income; and (Amended 7 of 1986 s. 12)
　　(b) the individual, and his or her spouse, not being a spouse living apart from that individual, has no income, property or profits chargeable to tax under this Ordinance for any year of assessment, other than in respect of such trade, profession or business; and
　　(c) the assessable profits of the individual or his or her spouse, not being a spouse living apart from that individual, in respect of such trade, profession or business for such year of assessment, or his or her share of those profits if he or she is a partner in the trade, profession or business, are such that if there were an election for personal assessment under section 41 and after taking into account the allowances that would have to be deducted under Part V, no tax would be charged on either of them, (Replaced 71 of 1983 s. 29)the assessor shall not be obliged to proceed to make an assessment of profits tax in respect of such assessable profits and, if he has made such an assessment, he may notwithstanding section 70, annul the assessment or in case of assessment of a partnership may reduce it insofar as it relates to the share of profits of such individual or his or her spouse. (Added 2 of 1971 s. 37. Amended 71 of 1983 s. 29; 43 of 1989 s. 19; 19 of 1991 s. 5)
　　(2) Where a person has furnished a return in accordance with the provisions of section 51 the assessor may either- (Amended 49 of 1956 s. 43)
　　(a) accept the return and make an assessment accordingly; or
　　(b) if he does not accept the return, estimate the sum in respect of which such person is chargeable to tax and make an assessment accordingly. (Amended 49 of 1956 s. 43; 19 of 1996 s. 11)
　　(c) (Repealed 56 of 1993 s. 24)(3) Where a person has not furnished a return and the assessor is of the opinion that such person is chargeable with tax, he may estimate the sum in respect of which such person is chargeable to tax and make an assessment accordingly, but such assessment shall not affect the liability of such person to a penalty by reason of his failure or neglect to deliver a return. (Amended 49 of 1956 s. 43)
　　(4) In the case of profits from a trade or business, if accounts of such trade or business have not been kept in a satisfactory form, the assessor may assess the profits or income of such trade or business on the basis of the usual rate of net profit on the turnover of such trade or business, and the Board of Inland Revenue may prescribe the amounts of such usual rates of profits in particular classes of trade or business.
　　Cap 112 s 59A (Repealed)
　　(Repealed 52 of 1993 s. 6)
　　Cap 112 s 60 Additional assessments
　　(1) Where it appears to an assessor that for any year of assessment any person chargeable with tax has not been assessed or has been assessed at less than the proper amount, the assessor may, within the year of assessment or within 6 years after the expiration thereof, assess such person at the amount or additional amount at which according to his judgment such person ought to have been assessed, and the provisions of this Ordinance as to notice of assessment, appeal and other proceedings shall apply to such assessment or additional assessment and to the tax charged thereunder: (Amended 16 of 1951 s. 10; 49 of 1956 s. 44)
　　Provided that-
　　(a) (Repealed 2 of 1971 s. 39)
　　(b) where the non-assessment or under-assessment of any person for any year of assessment is due to fraud or wilful evasion, such assessment or additional assessment may be made at any time within 10 years after the expiration of that year of assessment. (Amended 49 of 1956 s. 44)(2) Where it appears to an assessor that the whole or part of any tax repaid to a person (otherwise than in consequence of an assessment having been determined on objection or appeal) has been repaid by mistake, whether of fact or law, the assessor may, within the year of assessment to which the repayment relates or within 6 years after the expiration thereof, assess such person in the amount of tax so repaid by mistake, and the provisions of this Ordinance as to notice of assessment, objection, appeal and other proceedings shall apply to such assessment and to the tax charged thereunder. (Added 2 of 1971 s. 39)
　　(3) No assessment shall be made under subsection (2) if the repayment was in fact made on the basis of, or in accordance with, the practice generally prevailing at the time when the repayment was made. (Added 2 of 1971 s. 39)
　　Cap 112 s 61 Certain transactions and dispositions to be disregarded
　　Where an assessor is of opinion that any transaction which reduces or would reduce the amount of tax payable by any person is artificial or fictitious or that any disposition is not in fact given effect to, he may disregard any such transaction or disposition and the person concerned shall be assessable accordingly.
　　Cap 112 s 61A Transactions designed to avoid liability for tax
　　(1) This section shall apply where any transaction has been entered into or effected after the commencement* of the Inland Revenue (Amendment) Ordinance 1986 (7 of 1986) (other than a transaction in pursuance of a legally enforceable obligation incurred prior to such commencement) and that transaction has, or would have had but for this section, the effect of conferring a tax benefit on a person (in this section referred to as "the relevant person"), and, having regard to- (*Commencement date-14 March 1986)
　　(a) the manner in which the transaction was entered into or carried out;
　　(b) the form and substance of the transaction;
　　(c) the result in relation to the operation of this Ordinance that, but for this section, would have been achieved by the transaction;
　　(d) any change in the financial position of the relevant person that has resulted, will result, or may reasonably be expected to result, from the transaction;
　　(e) any change in the financial position of any person who has, or has had, any connection (whether of a business, family or other nature) with the relevant person, being a change that has resulted or may reasonably be expected to result from the transaction;
　　(f) whether the transaction has created rights or obligations which would not normally be created between persons dealing with each other at arm's length under a transaction of the kind in question; and
　　(g) the participation in the transaction of a corporation resident or carrying on business outside Hong Kong,it would be concluded that the person, or one of the persons, who entered into or carried out the transaction, did so for the sole or dominant purpose of enabling the relevant person, either alone or in conjunction with other persons, to obtain a tax benefit.
　　(2) Where subsection (1) applies, the powers conferred upon an assessor under Part X shall be exercised by an assistant commissioner, and such assistant commissioner shall, without derogation from the powers which he may exercise under that Part, assess the liability to tax of the relevant person-
　　(a) as if the transaction or any part thereof had not been entered into or carried out; or
　　(b) in such other manner as the assistant commissioner considers appropriate to counteract the tax benefit which would otherwise be obtained.(3) In this section-
　　"tax benefit" (税项利益) means the avoidance or postponement of the liability to pay tax or the reduction in the amount thereof;
　　"transaction" (交易) includes a transaction, operation or scheme whether or not such transaction, operation or scheme is enforceable, or intended to be enforceable, by legal proceedings.
　　(Added 7 of 1986 s. 10)
　　Cap 112 s 61B Utilization of losses to avoid tax
　　Where the Commissioner is satisfied that-
　　(a) any change in the shareholding in any corporation, as a direct or indirect result of which profits have been received by or accrued to that corporation during any year of assessment, has been effected by any person after the commencement* of the Inland Revenue (Amendment) Ordinance 1986 (7 of 1986); and (*Commencement date - 14 March 1986)
　　(b) the sole or dominant purpose of the change was for the purpose of utilizing any loss or any balance of any loss sustained in a trade, profession or business carried on by the corporation, in order to avoid liability on the part of that corporation or any other person for the payment of any tax or to reduce the amount thereof, the set off of any such loss or balance of loss against any such profits shall be disallowed.
　　(Added 7 of 1986 s. 10)
　　Cap 112 s 62 Notice to be issued by Commissioner
　　(1) The Commissioner shall give a notice of assessment to each person who has been assessed stating the amount assessed, the amount of tax charged, and such due date for payment thereof as may be fixed by the Commissioner. (Amended 2 of 1971 s. 40)
　　(2) (Repealed 52 of 1993 s. 6)
　　(3) Where by reason of an amendment of the law it is necessary to vary the amount of tax charged in any notice of assessment the Commissioner may give such notification as may be necessary to the person assessed in that notice of assessment, and any notification so given shall, as regards any particulars of the assessment contained in the notification which have not been included in the notice of assessment, have effect as if the notification were a notice of assessment.
　　(Amended 35 of 1965 s. 27)
　　Cap 112 s 63 Validity of assessments, etc.
　　No notice, assessment, certificate, or other proceeding purporting to be in accordance with the provisions of this Ordinance shall be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of this Ordinance, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding.
　　Cap 112 s 63A (Repealed 12 of 1999 s. 3)
　　Remarks:
　　Amendments retroactively made-see 12 of 1999 s. 3
　　Cap 112 s 63B Liability for provisional salaries tax
　　PART XA
　　PROVISIONAL SALARIES TAX
　　(1) Every person who is chargeable to salaries tax under Part III in respect of any year of assessment shall be liable to pay provisional salaries tax in respect of that year of assessment in accordance with this Part.
　　(2) In the case of a husband and wife, where either the husband or wife is assessed to salaries tax under section 10(3) on the aggregate of their net chargeable incomes in respect of the year of assessment preceding that in respect of which provisional salaries tax is payable-
　　(a) such provisional salaries tax shall be payable on the net chargeable income adjusted as necessary under section 63C(1); and
　　(b) the person who is assessed to salaries tax in respect of that preceding year of assessment shall be solely liable to pay that provisional salaries tax. (Replaced 43 of 1989 s. 20)
　　(Replaced 71 of 1983 s. 30)
　　Cap 112 s 63C Amount of provisional salaries tax
　　(1) Subject to subsections (2) and (3), provisional salaries tax in respect of any year of assessment shall be payable at the rates specified in Schedule 2 for that year of assessment by reference to the amount of the net chargeable income for the preceding year of assessment adjusted, for the purposes of this section, as follows-
　　(a) any loss set off under section 12A in calculating the net assessable income, or net assessable incomes, on which that net chargeable income is based, shall be added; (Amended 71 of 1983 s. 31(a)(i))
　　(b) any loss which may be set off under section 12A in the year of assessment shall be set off against that amount:Provided that-
　　(i) in respect of the year of assessment up to and including the year of assessment commencing on 1 April 1984, in no case shall the amount of provisional salaries tax charged on any person under this subsection exceed the amount which would have been chargeable on him had the standard rate for the year of assessment been charged on the whole of his assessable income for the preceding year of assessment as reduced by the outgoings, expenses and allowances provided for in section 12(1) and any excess set off under section 12A; and
　　(ii) in respect of the year of assessment commencing on 1 April 1985 and subsequent years of assessment, in no case shall the amount of provisional salaries tax charged under this subsection exceed the amount which would have been chargeable had the standard rate been charged on the whole of-
　　(A) the net assessable income for the preceding year of assessment as reduced by such deductions as are under Part IVA allowable to that person; or
　　(B) in the case of a husband and wife to whom section 63B(2) applies, the aggregate of their net assessable incomes for the preceding year of assessment as reduced by such deductions as are under Part IVA allowable to them. (Replaced 43 of 1989 s. 21. Amended 31 of 1998 s. 19)(1A) (Repealed 43 of 1989 s. 21)
　　(2) If a person commences to derive income from a source on a day within any year of assessment, an assessor may estimate the sum in respect of which provisional salaries tax is payable in that year and the succeeding year of assessment. (Amended 71 of 1983 s. 31)
　　(3) If a person ceases to derive income from a source within any year of assessment an assessor may estimate the sum in respect of which provisional salaries tax is payable for that year of assessment and for the year preceding that year of assessment. (Amended 71 of 1983 s. 31)
　　(4) If a person is liable to pay provisional salaries tax, an assessor shall, as soon as may be after the expiration of the time limited by the notice requiring that person to furnish a return under section 51(1), assess or estimate the amount of the provisional salaries tax which he is liable to pay.
　　(5) Notwithstanding subsection (4), an assessor may assess or estimate the amount of provisional salaries tax which any person is liable to pay if he is of the opinion that the person is about to leave Hong Kong or that for any other reason it is expedient to do so. (Amended 7 of 1986 s. 12)
　　(6) When an assessor has assessed or estimated the amount of provisional salaries tax which a person is liable to pay, the Commissioner shall give a notice to that person stating the amount of provisional salaries tax to be paid, and such due date for payment thereof as may be fixed by the Commissioner.
　　(6A) Where in any year of assessment a notice for payment of provisional salaries tax has been given under subsection (6) and thereafter any rate specified in Schedule 2, or any allowance provided for in Part V, for that year of assessment is amended, the amount of provisional salaries tax stated in the notice shall nevertheless be payable. (Added 32 of 1981 s. 9)
　　(7) For the purposes of Part XII, provisional salaries tax shall be deemed to be a tax charged under the provisions of this Ordinance and a notice under subsection (6) shall be deemed to be a notice of assessment.
　　(Added 8 of 1973 s. 13. Amended 7 of 1975 s. 36)_____________________________________________________________________
　　Note:
　　For the calculation of net chargeable income under this section in order to ascertain provisional salaries tax in respect of the year of assessment commencing from 1 April 1990, 1 April 1991, 1 April 1992, 1 April 1993, 1 April 1994, 1 April 1995, 1 April 1996, 1 April 1997, 1 April 1998, 1 April 2003 and 1 April 2004, please also see the transitional provisions contained in 30 of 1990, 42 of 1991, 34 of 1992, 28 of 1993, 37 of 1994, 48 of 1995, 24 of 1996, 42 of 1997, 31 of 1998 and 24 of 2003.
　　Cap 112 s 63D Demands for provisional salaries tax
　　(1) In any year of assessment, a notice for payment of provisional salaries tax may be-
　　(a) given separately to any person liable to pay provisional salaries tax; or
　　(b) included in a notice of assessment to salaries tax. (Amended 7 of 1975 s. 37)(2) (Repealed 7 of 1975 s. 37)
　　(Added 8 of 1973 s. 13)
　　Cap 112 s 63E Holding over of payment of provisional salaries tax
　　(1) Where in relation to any year of assessment a person is liable to pay provisional salaries tax, he may, by notice in writing lodged with the Commissioner not later than-
　　(a) 28 days before the day by which the provisional salaries tax is to be paid; or
　　(b) 14 days after the date of the notice for payment of provisional salaries tax under section 63C(6),whichever is the later, apply to the Commissioner on any of the grounds specified in subsection (2) to have the payment of the whole or part of such tax held over until he is required to pay salaries tax for that year of assessment or, in the case of an application on the ground set out in subsection (2)(d), until-
　　(i) the determination of the objection or settlement thereof under section 64(3); or
　　(ii) he is required to pay salaries tax for that year of assessment,whichever is the sooner. (Replaced 52 of 1993 s. 7)
　　#(2) The grounds referred to in subsection (1) are-
　　*(a) that the person assessed to provisional salaries tax has become entitled during the year of assessment to an allowance under Part V, which allowance was not taken into account in the ascertainment of his net chargeable income for the year preceding the year of assessment or in estimating the sum in respect of which such person is liable to pay provisional salaries tax; (Amended 33 of 1973 s. 4; 79 of 1978 s. 3; 43 of 1989 s. 22)
　　*(b) that the net chargeable income during the year of assessment of the person assessed to provisional salaries tax is, or is likely to be, less than 90% of the net chargeable income for the year preceding the year of assessment or of the estimated sum in respect of which such person is liable to pay provisional salaries tax; (Amended 7 of 1975 s. 38)
　　(c) that the person assessed to provisional salaries tax has ceased, or will before the end of the year of assessment cease, to derive income chargeable to salaries tax; or
　　(d) that the person assessed to provisional salaries tax has objected under section 64 to his assessment to salaries tax for the year preceding the year of assessment. (Added 7 of 1975 s. 38)(3) On receipt of an application under subsection (1), the Commissioner shall consider the same and may hold over the payment of the whole or part of the provisional salaries tax.
　　(4) The Commissioner shall, by notice in writing, inform the person applying under subsection (1) of his decision.
　　(5) (Repealed 43 of 1989 s. 22)
　　(Added 8 of 1973 s. 13)______________________________________________________________________________
　　Note:
　　# On additional grounds for making a hold over application under this section in respect of the year of assessment commencing on 1 April 2003, please see the transitional provision in section 15(1), (2) and (5) to (7) of 24 of 2003.
　　* For the calculation of the "net chargeable income for the year preceding the year of assessment" commencing on 1 April 2003 or 1 April 2004, please see the transitional provision in section 14 of 24 of 2003.
　　Cap 112 s 63F Provisional salaries tax to be applied against salaries tax
　　(1) When any person had paid provisional salaries tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of salaries tax, apply the amount of provisional salaries tax so paid in payment first of-
　　(a) the salaries tax payable by that person for that year of assessment; then
　　(b) the provisional salaries tax payable in respect of they year of assessment succeeding that year of assessment, and shall refund to the person paying the provisional salaries tax the amount of the provisional salaries tax not so applied. (Replaced 7 of 1975 s. 39)
　　(2) (Repealed 43 of 1989 s. 23)
　　(Added 8 of 1973 s. 13)
　　Cap 112 s 63G Liability for provisional profits tax
　　PART XB
　　PROVISIONAL PROFITS TAX
　　Every person who is chargeable to profits tax under Part IV in respect of the year of assessment commencing on 1 April 1975 or any succeeding year of assessment shall be liable to pay provisional profits tax in respect of that year of assessment in accordance with this Part.
　　(Added 7 of 1975 s. 40)
　　Cap 112 s 63H Amount of provisional profits tax
　　(1) Subject to subsections (1A), (2), (3) and (4), provisional profits tax in respect of any year of assessment shall be payable at the standard rate by reference to the amount of assessable profits for the year preceding the year of assessment, but after the set off of any loss available for set off in the year of assessment under section 19 or 19C. (Amended 56 of 1993 s. 25)
　　(1A) In the case of-
　　(a) a corporation; and
　　(b) a corporation ("relevant corporation") to which a share of the assessable profits of a partnership is apportioned under section 22A and is charged in the partnership name under section 22,provisional profits tax shall be charged on the assessable profits of that corporation, or on that share of the assessable profits of that relevant corporation, as the case may be, at the rate specified in Schedule 8. (Added 56 of 1993 s. 25)
　　(2) In calculating any assessable profits for a year preceding a year of assessment for the purposes of computing provisional profits tax under subsection (1), there shall be disregarded any loss available for set off in that year.
　　(3) Where the amount of assessable profits of a person for the year preceding the year of assessment was calculated on a basis period of more or less than 1 year, an assessor may estimate the sum in respect of which such person is liable to pay provisional profits tax in that year of assessment.
　　(4) If a person commences to carry on a trade, profession or business in Hong Kong on a day within a year of assessment commencing on or after 1 April 1974, an assessor may estimate the sum in respect of which such person is liable to pay provisional profits tax in that year and the succeeding year of assessment. (Amended 7 of 1986 s. 12)
　　(5) If a person is liable to pay provisional profits tax, an assessor shall, as soon as may be after the expiration of the time limited by the notice requiring that person to furnish a return under section 51(1), assess or estimate the amount of provisional profits tax which he is liable to pay.
　　(6) Notwithstanding subsection (5), an assessor may assess or estimate the amount of provisional profits tax which any person is liable to pay if he is of the opinion that the person is about to leave Hong Kong or that for any other reason it is expedient to do so. (Amended 7 of 1986 s. 12)
　　(7) When an assessor has assessed or estimated the amount of provisional profits tax which a person is liable to pay, the Commissioner shall give a notice to that person stating the amount of provisional profits tax to be paid, and such due date for payment thereof as may be fixed by the Commissioner.
　　(7A) Where in any year of assessment a notice for payment of provisional profits tax has been given under subsection (7) and thereafter the rate of provisional tax for that year of assessment is amended, the amount of provisional profits tax stated in the notice shall nevertheless be payable. (Added 32 of 1981 s. 10)
　　(8) For the purposes of Part XII, provisional profits tax shall be deemed to be a tax charged under this Ordinance and a notice under subsection (7) shall be deemed to be a notice of assessment.
　　(Added 7 of 1975 s. 40)
　　Cap 112 s 63I Demands for provisional profits tax
　　In any year of assessment, a notice for payment of provisional profits tax may be-
　　(a) given separately to the person liable to pay that provisional profits tax; or
　　(b) included in a notice of assessment to profits tax.
　　(Added 7 of 1975 s. 40)
　　Cap 112 s 63J Holding over of payment of provisional profits tax
　　(1) Where in relation to any year of assessment a person is liable to pay provisional profits tax, he may, by notice in writing lodged with the Commissioner not later than-
　　(a) 28 days before the day by which the provisional profits tax is to be paid; or
　　(b) 14 days after the date of the notice for payment of provisional profits tax under section 63H(7),whichever is the later, apply to the Commissioner on any of the grounds specified in subsection (2) to have the payment of the whole or part of such tax held over until he is required to pay profits tax for that year of assessment or, in the case of an application on the ground set out in subsection (2)(e), until-
　　(i) the determination of the objection or settlement thereof under section 64(3); or
　　(ii) he is required to pay profits tax for that year of assessment,whichever is the sooner. (Replaced 52 of 1993 s. 8)
　　*(2) The grounds referred to in subsection (1) are-
　　(a) that the assessable profits for the year of assessment of the person assessed to provisional profits tax are, or are likely to be, less than 90 per cent of the assessable profits for the year preceding the year of assessment or of the estimated sum in respect of which the person is liable to pay provisional profits tax;
　　(b) that the amount of any loss brought forward for set off to that year of assessment under section 19 or 19C has been omitted or is incorrect;
　　(c) that the person assessed to provisional profits tax has ceased, or will before the end of the year of assessment cease, to carry on his trade, profession or business and that the assessable profits to be assessed under section 18D for that year of assessment are, or are likely to be, less than the assessable profits for the year preceding the year of assessment or of the estimated sum in respect of which the person is liable to pay provisional profits tax;
　　(d) that the person assessed to provisional profits tax has elected to be personally assessed under Part VII for that year of assessment and that such personal assessment is likely to reduce his liability to tax; or (Amended 19 of 1996 s. 12)
　　(e) that the person assessed to provisional profits tax has objected under section 64 to his assessment to profits tax for the year preceding the year of assessment.(3) On receipt of an application under subsection (1), the Commissioner shall consider the same and may hold over the payment of the whole or part of the provisional profits tax.
　　(4) The Commissioner shall, by notice in writing, inform the person applying under subsection (1) of his decision.
　　(Added 7 of 1975 s. 40)______________________________________________________________________________
　　Note:
　　* On the additional ground for making a hold over application under this section in respect of the year of assessment commencing on 1 April 2003, please see the transitional provision in section 15(3) to (7) of 24 of 2003.
　　Cap 112 s 63K Provisional profits tax to be applied against profits tax
　　When any person has paid provisional profits tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of profits tax, apply the amount of provisional profits tax so paid in payment first of-
　　(a) the profits tax payable by that person for that year of assessment; then
　　(b) the provisional profits tax payable in respect of the year of assessment succeeding that year of assessment,and shall refund to the person paying the provisional profits tax the amount thereof not so applied.
　　(Added 7 of 1975 s. 40)
　　Cap 112 s 63L Liability for provisional property tax
　　PART XC
　　PROVISIONAL PROPERTY TAX
　　Every person who is chargeable to property tax under Part II in respect of any year of assessment commencing on or after 1 April 1983 shall be liable to pay provisional property tax in respect of that year of assessment in accordance with this Part.
　　(Added 8 of 1983 s. 18)
　　Cap 112 s 63M Amount of provisional property tax
　　(1) Provisional property tax in respect of any year of assessment shall be payable at the standard rate on the net assessable value of land or buildings or land and buildings for the year preceding the year of assessment.
　　(2) Where the amount of assessable value of land or buildings or land and buildings for the year preceding the year of assessment was calculated in respect of a period of less than one year, an assessor may estimate the assessable value in respect of which provisional property tax is payable.
　　(3) Where a person becomes chargeable to property tax during a year of assessment, an assessor may estimate the assessable value in respect of which provisional property tax is payable in that year and the succeeding year of assessment.
　　(4) Where a person is liable to pay provisional property tax, an assessor shall, as soon as may be after expiration of the time limited by the notice requiring that person to furnish a return under section 51(1), assess or estimate the amount of provisional property tax which he is liable to pay.
　　(5) Notwithstanding subsection (4), an assessor may assess or estimate the amount of provisional property tax which any person is liable to pay if he is of the opinion that the person is about to leave Hong Kong or that for any other reason it is expedient to do so.
　　(6) When an assessor has assessed or estimated the amount of provisional property tax which a person is liable to pay, the Commissioner shall give a notice to that person stating the amount of provisional property tax to be paid, and such due date for payment thereof as may be fixed by the Commissioner.
　　(7) Where in any year of assessment a notice for payment of provisional property tax has been given under subsection (6) and thereafter the allowance mentioned in section 5(1A) or the rate of provisional property tax for that year of assessment is amended, the amount of provisional property tax stated in the notice shall nevertheless be payable.
　　(8) For the purposes of Part XII, provisional property tax shall be deemed to be a tax charged under this Ordinance and a notice under subsection (6) shall be deemed to be a notice of assessment. (Amended 24 of 2003 s. 7)
　　(Added 8 of 1983 s. 18)
　　Cap 112 s 63N Demands for provisional property tax
　　In any year of assessment, a notice for payment of provisional property tax may be-
　　(a) given separately to the person liable to pay that provisional property tax; or
　　(b) included in a notice of assessment to property tax.
　　(Added 8 of 1983 s. 18)
　　Cap 112 s 63O Holding over of payment of provisional property tax
　　(1) Where in relation to any year of assessment a person is liable to pay provisional property tax, he may, by notice in writing lodged with the Commissioner not later than-
　　(a) 28 days before the day by which the provisional property tax is to be paid; or
　　(b) 14 days after the date of the notice for payment of provisional property tax under section 63M(6),whichever is the later, apply to the Commissioner on any of the grounds specified in subsection (2) to have the payment of the whole or part of such tax held over until he is required to pay property tax for that year of assessment or, in the case of an application on the ground set out in subsection (2)(d), until-
　　(i) the determination of the objection or settlement thereof under section 64(3); or
　　(ii) he is required to pay property tax for that year of assessment,whichever is the sooner. (Replaced 52 of 1993 s. 9)
　　(2) The grounds referred to in subsection (1) are-
　　(a) that the assessable value for the year of assessment is, or is likely to be, less than 90% of the assessable value for the year preceding the year of assessment or of the estimated assessable value in respect of which the person is liable to pay provisional property tax;
　　(b) that the person assessed to provisional property tax has ceased, or will before the end of the year of assessment cease, to be an owner of land or buildings or land and buildings and that the assessable value for the year of assessment is, or is likely to be, less than the assessable value for the year preceding the year of assessment or the estimated sum in respect of which the person is liable to pay provisional property tax;
　　(c) that the person assessed to provisional property tax has elected to be personally assessed under Part VII for that year of assessment and that such personal assessment is likely to reduce his liability to tax; or (Amended 19 of 1996 s. 13)
　　(d) that the person assessed to provisional property tax has objected under section 64 to his assessment to property tax for the year preceding the year of assessment.(3) On receipt of an application under subsection (1), the Commissioner shall consider the same and may hold over the payment of the whole or part of the provisional property tax.
　　(4) The Commissioner shall, by notice in writing, inform the person applying under subsection (1) of his decision.
　　(Added 8 of 1983 s. 18)
　　Cap 112 s 63P Provisional property tax to be applied against property tax
　　When any person has paid provisional property tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of property tax, apply the amount of provisional property tax so paid in payment first of-
　　(a) the property tax payable by that person for that year of assessment; then
　　(b) the provisional property tax payable in respect of the year of assessment succeeding that year of assessment,and shall refund to the person paying the provisional property tax the amount thereof not so applied.
　　(Added 8 of 1983 s. 18)
　　Cap 112 s 64 Objections
　　PART XI
　　OBJECTIONS AND APPEALS
　　(Amended 26 of 1969 s. 33)
　　(1) Any person aggrieved by an assessment made under this Ordinance may, by notice in writing to the Commissioner, object to the assessment; but no such notice shall be valid unless it states precisely the grounds of objection to the assessment and is received by the Commissioner within 1 month after the date of the notice of assessment: (Amended 2 of 1971 s. 41; 52 of 1993 s. 10; 24 of 2003 s. 8)
　　Provided that-
　　(a) if the Commissioner is satisfied that owing to absence from Hong Kong, sickness or other reasonable cause, the person objecting to the assessment was prevented from giving such notice within such period, the Commissioner shall extend the period as may be reasonable in the circumstances; (Amended 7 of 1986 s. 12)
　　(b) where any assessment objected to has been made under section 59(3) in the absence of any return required under section 51, no notice of objection against such assessment shall be valid unless, in addition to such notice being valid in accordance with the foregoing provisions of this subsection, the return required as aforesaid has been made within the period provided by this subsection for objecting to the assessment or within such further period as the Commissioner may approve for the making of such return;
　　(c) where the assessment is a reassessment of the tax due from a person having the effect of either increasing or reducing that person's liability to tax, the person so reassessed shall have no further right of objection than he would have had if the reassessment had not been made except to the extent to which, by reason of the reassessment, a fresh liability in respect of any particular is imposed on him or an existing liability in respect of any particular is increased or reduced. (Replaced 2 of 1971 s. 41)(1A) For the purposes of subsection (1), where a person chargeable to tax is assessed under section 59(2)(b) or 60(1) in circumstances that, if the person had no other income, property or profits chargeable to tax under this Ordinance, the assessment would have been made under section 59(3)-
　　(a) the provisions of proviso (b) to subsection (1) shall apply to any objection made against that assessment to the extent to which that person has failed to comply with section 51; and
　　(b) no notice of objection against such assessment shall be valid unless and until that person has complied with section 51. (Added 52 of 1993 s. 10)(2) On receipt of a valid notice of objection under subsection (1) the Commissioner shall consider the same and within a reasonable time may confirm, reduce, increase or annul the assessment objected to, and for the purpose of discharging his functions under this subsection may, by notice in writing, require the person giving the notice of objection to furnish such particulars as the Commissioner may deem necessary with respect to the matters which are the subject of the assessment and to produce all books or other documents in his custody or under his control relating to such matters, and may summon any person who in his opinion is able to give evidence respecting the assessment to attend before him and may examine such person on oath or otherwise. Where the Commissioner proposes to examine any person on oath under this subsection, he shall, by prior notice in writing, afford a reasonable opportunity to the person giving the notice of objection or his authorized representative to be present at such examination.
　　(3) In the event of the Commissioner agreeing with any person assessed, who has validly objected to an assessment made upon him, as to the amount at which such person is liable to be assessed, any necessary adjustment of the assessment shall be made.
　　(4) In the event of the Commissioner failing to agree with any person assessed, who has validly objected to an assessment made upon him, as to the amount at which such person is liable to be assessed, the Commissioner shall, within 1 month after his determination of the objection, transmit in writing to the person objecting to the assessment his determination together with the reasons therefor and a statement of the facts upon which the determination was arrived at, and such person may appeal therefrom to the Board of Review as provided in section 66.
　　(5) The Commissioner shall for the purpose of this section have the powers granted under section 4(1)(d), (e), (f) and (g) of the Commissions of Inquiry Ordinance (Cap 86), subject to the provisions of section 80 of this Ordinance. (Amended 26 of 1969 s. 34)
　　(6) Any person, other than the person giving the notice of objection or his authorized representative, may be allowed by the Commissioner any reasonable expenses necessarily incurred by him in attending before the Commissioner under subsection (2).
　　(7) No objection by a person to a personal assessment on his total income under Part VII shall-
　　(a) extend the time for making any objection under any other provision of this Ordinance;
　　(b) make valid any objection which is otherwise invalid; or
　　(c) authorize the revision of any amount which has been included in the total income of an individual pursuant to the provisions of section 42(1), where such amount has been the subject of, or formed a part of, any assessment made under Part II, III or IV which has become final and conclusive under section 70: (Amended 17 of 1989 s. 17)
　　Provided that nothing in this paragraph shall operate to prevent an objection by an individual on the grounds that an amount included in the calculation under section 42 of his total income as a share of the assessable profits or losses of a partnership has not been ascertained in accordance with section 22A. (Added 40 of 1972 s. 7. Replaced 7 of 1975 s. 41)(8) Where an individual makes an objection in the circumstances described in the proviso to subsection (7)(c), such objection shall be deemed to be an objection by all the partners as to the share of assessable profits or losses ascertained under section 22A and any determination or agreement made under this section as to such ascertainment shall be binding on all the partners. (Added 7 of 1975 s. 41)
　　(9) For the purposes of subsection (1) where a person is chargeable to salaries tax under section 10(3)(a), the spouse of that person, shall have, subject to this subsection, the same right to object as has the person assessed, but any such objection shall be limited to the manner in which the assessable income or net assessable income of such spouse is to be determined, the entitlement of such spouse to any allowance under Part V or other matters to which that spouse could have objected had that spouse been the person so chargeable. (Added 43 of 1989 s. 24)
　　(10) Where an objection to which subsection (9) applies is made-
　　(a) the powers of the Commissioner under subsection (2) shall include the power to annul such assessment and make an assessment against the person objecting;
　　(b) subsection (3) shall not apply but-
　　(i) where the Commissioner agrees with both the spouse who has objected and his or her spouse as to the amount at which either of them is liable to be assessed, any necessary adjustment of the assessment shall be made; and
　　(ii) where the Commissioner fails to come to any such agreement as is referred to in subparagraph (i), such agreement shall be deemed to be a failure to agree for the purposes of subsection (4), and the reference in that subsection to the person objecting shall be construed as a reference to the person objecting under paragraph (a) and his or her spouse, with the consequence that either or both of them may appeal to the Board of Review. (Added 43 of 1989 s. 24)
　　(Replaced 35 of 1965 s. 29)
　　Cap 112 s 65 Constitution of the Board of Review
　　Remarks:
　　Amendments retroactively made-see 12 of 1999 s. 3
　　(1) For the purpose of hearing appeals in the manner hereinafter provided, there shall be a panel for a Board of Review consisting of a chairman and 10 deputy chairmen, who shall be persons with legal training and experience, and not more than 150 other members, all of whom shall be appointed from time to time by the Chief Executive. The members of the panel shall hold office for a term of 3 years but shall be eligible for reappointment. (Amended 49 of 1956 s. 48; 35 of 1965 s. 31; 51 of 1969 s. 2; 65 of 1970 s. 9; 32 of 1977 s. 3; 11 of 1985 s. 4; 4 of 1989 s. 3; 12 of 1999 s. 3)
　　(2) There shall be a clerk to the Board of Review (hereinafter referred to as the Board) who shall be appointed by the Chief Executive. (Amended 12 of 1999 s. 3)
　　(3) (Repealed 49 of 1956 s. 48)
　　(4) 3 or more members of the panel, one of whom shall always be either the chairman or a deputy chairman, shall be nominated by the Chief Secretary for Administration and summoned by the clerk to attend meetings of the Board at which appeals are to be heard. At any such a meeting a quorum shall consist of 3 members. All matters coming before the Board shall be decided by a majority of votes and in the case of an equality of votes the chairman or deputy chairman shall have a second or casting vote. (Amended 49 1956 s. 48; 65 of 1970 s. 9; L.N. 362 of 1997)
　　(5) At the request of the Chief Secretary for Administration, the clerk to the Board shall summon a meeting of the Board consisting of all the members of the panel available in Hong Kong. At such a meeting a quorum shall consist of 5 members. (Amended 7 of 1986 s. 12; L.N. 362 of 1997)
　　(6) The remuneration, if any, of the chairman, deputy chairmen and other members of the Board and the clerk to the Board shall be determined by the Chief Executive. (Replaced 49 of 1956 s. 48. Amended 65 of 1970 s. 9; 12 of 1999 s. 3)
　　(7) Where a person ceases to be chairman, a deputy chairman or a member of the panel and, at the time of that event, the person is involved in the hearing of an appeal by the Board, that person may continue to hear and determine that appeal. (Added 56 of 1993 s. 26)
　　Cap 112 s 66 Right of appeal to the Board of Review
　　(1) Any person (hereinafter referred to as the appellant) who has validly objected to an assessment but with whom the Commissioner in considering the objection has failed to agree may within-
　　(a) 1 month after the transmission to him under section 64(4) of the Commissioner's written determination together with the reasons therefor and the statement of facts; or
　　(b) such further period as the Board may allow under subsection (1A),either himself or by his authorized representative give notice of appeal to the Board; but no such notice shall be entertained unless it is given in writing to the clerk to the Board and is accompanied by a copy of the Commissioner's written determination together with a copy of the reasons therefor and of the statement of facts and a statement of the grounds of appeal. (Replaced 2 of 1971 s. 42)
　　(1A) If the Board is satisfied that an appellant was prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal in accordance with subsection (1)(a), the Board may extend for such period as it thinks fit the time within which notice of appeal may be given under subsection (1). This subsection shall apply to an appeal relating to any assessment in respect of which notice of assessment is given on or after 1 April 1971. (Added 2 of 1971 s. 42. Amended 7 of 1986 s. 12)
　　(2) The appellant shall at the same time as he gives notice of appeal to the Board serve on the Commissioner a copy of such notice and of the statement of the grounds of appeal.
　　(3) Save with the consent of the Board and on such terms as the Board may determine, an appellant may not at the hearing of his appeal rely on any grounds of appeal other than the grounds contained in his statement of grounds of appeal given in accordance with subsection (1).
　　(Replaced 35 of 1965 s. 32)
　　Cap 112 s 67 Transfer of appeals under section 66 for hearing and determination by Court of First Instance instead of Board of Review
　　Remarks:
　　Amendments retroactively made - see 25 of 1998 s. 2
　　(1) Where notice of appeal is given to the Board under section 66, the appellant or the Commissioner may give notice in writing in accordance with this section that he desires the appeal to be transferred to the Court of First Instance:
　　Provided that if both the appellant and the Commissioner give such notice, the notice given by the Commissioner shall have no effect and shall be deemed not to have been given.
　　(2) A notice under subsection (1) shall, if given by the appellant, be given to the Commissioner, or, if given by the Commissioner, be given to the appellant within-
　　(a) 21 days after the date on which the notice of appeal is received by the clerk to the Board; or
　　(b) such further time as the Board may in any particular case permit upon application in writing by the appellant or the Commissioner,and the person giving such notice shall at the same time send a copy thereof to the Board. (Amended 63 of 1997 s. 5)
　　(3) If the person to whom notice is given under subsection (1) consents thereto, he shall, within-
　　(a) 21 days after the date on which the notice is given; or
　　(b) such further time as the Board may in any particular case permit upon application in writing by the person,notify his consent in writing to the Board and serve a copy of such notification on the person giving the notice, and on receipt of such notification by the Board the clerk to the Board shall transmit the notice of appeal to the Court of First Instance together with the documents delivered to the Board under this section and section 66(1) in connection with the appeal. (Amended L.N. 262 of 1985; 63 of 1997 s. 5)
　　(4) An appeal in respect of which notice of appeal is transmitted to the Court of First Instance under subsection (3) shall be heard and determined by the Court of First Instance as in all respects an appeal to the Court of First Instance against the determination to which the notice of appeal relates.
　　(5) The following provisions shall apply in relation to the hearing of an appeal under this section-
　　(a) the Court of First Instance shall give 14 clear days' notice to the appellant and the Commissioner of the date fixed for the hearing of the appeal, and may adjourn the hearing to any other date as the Court of First Instance may deem fit;
　　(b) the Commissioner shall be entitled to appear and be heard at the hearing of the appeal;
　　(c) save with the leave of the Court of First Instance and on such terms as to costs or otherwise as the Court of First Instance may order, the appellant shall not at the hearing of the appeal rely on any grounds of appeal other than the grounds contained in his statement of grounds of appeal given with the notice of appeal under section 66(1);
　　(d) the onus of proving that the assessment appealed against is excessive or incorrect shall be on the appellant;
　　(e) the Court of First Instance may summon any person appearing to the Court of First Instance to be able to give evidence respecting the appeal to attend at the hearing of the appeal and may examine any such person as a witness on oath or otherwise.(6) An appeal in respect of which notice of appeal is transmitted to the Court of First Instance under subsection (3) shall not be withdrawn without the leave of the Court of First Instance and except on such terms as to costs or otherwise as the Court of First Instance may order.
　　(7) In determining an appeal under this section, the Court of First Instance may-
　　(a) confirm, reduce, increase or annul the assessment determined by the Commissioner;
　　(b) make any assessment which the Commissioner was empowered to make at the time he determined the assessment, or direct the Commissioner to make such an assessment, in which case an assessment shall be made by the Commissioner so as to conform to that direction;
　　(c) make such order as to costs as the Court of First Instance may deem fit.
　　(Added 12 of 1979 s. 3. Amended 25 of 1998 s. 2)
　　Cap 112 s 68 Hearing and disposal of appeals to the Board of Review
　　(1) Except where-
　　(a) a notification of consent in respect of the transfer of any appeal under section 67 is received by the Board within the time allowed in that behalf by that section; or
　　(b) the Board endorses under subsection (1B)(b) a settlement reached in respect of the relevant appeal,every appeal under section 66 shall be heard by the Board in accordance with this section and the clerk to the Board shall, as soon as may be after the receipt of the notice of appeal, fix a time and place for the hearing of the appeal, and shall give 14 clear days' notice thereof to the appellant and the Commissioner: (Amended 63 of 1997 s. 6)
　　Provided that the time so fixed for the hearing of the appeal shall not be earlier than-
　　(a) in the case of an appeal in respect of which neither party to the appeal gives notice under section 67(1), the expiration of the time allowed by that section for giving such notice; or
　　(b) in the case of an appeal in respect of which notice under section 67(1) is given-
　　(i) by the appellant; or
　　(ii) by the Commissioner but not by the appellant,
　　the expiration of a period of 21 days after the date on which such notice is given. (Replaced 12 of 1979 s. 4)(1A) At any time before the hearing of an appeal-
　　(a) the appellant may withdraw the appeal by notice in writing addressed to the clerk to the Board;
　　(b) the appellant and the Commissioner may reach a settlement on the amount at which the appellant is liable to be assessed. (Added 63 of 1997 s. 6)(1B) Where a settlement of an appeal is reached under subsection (1A)(b)-
　　(a) the terms of the settlement shall be reduced to writing in a form specified by the Board and signed by the appellant and the Commissioner; and
　　(b) the settlement shall be submitted to the Board for endorsement by it. (Added 63 of 1997 s. 6)(1C) Subject to subsection (1D), where a settlement is submitted to and endorsed by the Board, any necessary adjustment of the assessment shall be made and such assessment shall be final and conclusive for all purposes of this Ordinance as regards the amount of relevant assessable income or profits or net assessable value. (Added 63 of 1997 s. 6)
　　(1D) Nothing in subsection (1A), (1B) or (1C) shall prevent an assessor from making an assessment or additional assessment for any year of assessment which does not involve re-opening any matter which has been endorsed by the Board under subsection (1B)(b) for the year. (Added 63 of 1997 s. 6)
　　(1E) In the event that a settlement reached under subsection (1A)(b) is not endorsed by the Board, the relevant appeal shall be heard by it. (Added 63 of 1997 s. 6)
　　(2) Subject to subsection (2B), an appellant shall attend at the meeting of the Board at which the appeal is heard in person or by an authorized representative. (Amended 40 of 1972 s. 8)
　　(2A) (Repealed 63 of 1997 s. 6)
　　(2B) If, on the date fixed for the hearing of an appeal, the appellant fails to attend at the meeting of the Board either in person or by his authorized representative the Board may-
　　(a) if satisfied that the appellant's failure to attend was due to sickness or other reasonable cause, postpone or adjourn the hearing for such period as it thinks fit;
　　(b) proceed to hear the appeal under subsection (2D); or
　　(c) dismiss the appeal. (Added 40 of 1972 s. 8)(2C) If an appeal has been dismissed by the Board under subsection (2B)(c) the appellant may, within 30 days after the making of the order for dismissal by notice in writing addressed to the clerk to the Board, apply to the Board to review its order and the Board may, if satisfied that the appellant's failure to attend at the meeting of the Board for the hearing of the appeal was due to sickness or any other reasonable cause, set aside the order for dismissal and proceed to hear the appeal. (Added 40 of 1972 s. 8)
　　(2D) The Board may, if satisfied that an appellant will be or is outside Hong Kong on the date fixed for the hearing of the appeal and is unlikely to be in Hong Kong within such period thereafter as the Board considers reasonable on the application of the appellant made by notice in writing addressed to the clerk to the Board and received by him at least 7 days prior to the date fixed for the hearing of the appeal, proceed to hear the appeal in the absence of the appellant or his authorized representative. (Added 40 of 1972 s. 8. Amended 7 of 1986 s. 12)
　　(2E) The Board may, if it hears an appeal in the absence of an appellant or his authorized representative under subsection (2D), consider such written submissions as the appellant may submit to the Board. (Added 40 of 1972 s. 8. Amended 7 of 1975 s. 42)
　　(3) The assessor who made the assessment appealed against or some other person authorized by the Commissioner shall attend such meeting of the Board in support of the assessment.
　　(4) The onus of proving that the assessment appealed against is excessive or incorrect shall be on the appellant. (Replaced 35 of 1965 s. 34)
　　(5) All appeals shall be heard in camera, but any appeal may be reported in such publications as may be approved by the Secretary for Justice in such a manner that the identity of the appellant is not disclosed. (Replaced 2 of 1971 s. 43. Amended L.N. 362 of 1997)
　　(6) The Board shall have power to summon to attend at the hearing any person whom it may consider able to give evidence respecting the appeal and may examine him as a witness either on oath or otherwise. Any person so attending may be allowed by the Board any reasonable expenses necessarily incurred by him in so attending.
　　(7) At the hearing of the appeal the Board may, subject to the provisions of section 66(3), admit or reject any evidence adduced, whether oral or documentary, and the provisions of the Evidence Ordinance (Cap 8), relating to the admissibility of evidence shall not apply.
　　(8) (a) After hearing the appeal, the Board shall confirm, reduce, increase or annul the assessment appealed against or may remit the case to the Commissioner with the opinion of the Board thereon.
　　(b) Where a case is so remitted by the Board, the Commissioner shall revise the assessment as the opinion of the Board may require and in accordance with such directions (if any) as the Board, at the request at any time of the Commissioner, may give concerning the revision required in order to give effect to such opinion. (Replaced 35 of 1965 s. 34)(9) Where under subsection (8), the Board does not reduce or annul such assessment, the Board may order the appellant to pay as costs of the Board a sum not exceeding the amount specified in Part I of Schedule 5, which shall be added to the tax charged and recovered therewith. (Amended 11 of 1985 s. 5; 56 of 1993 s. 27; 12 of 2004 s. 14)
　　(9A) The Secretary for Financial Services and the Treasury may by order amend the amount specified in Part I of Schedule 5. (Added 12 of 2004 s. 14)
　　(10) The Board shall for the purpose of this section have the powers granted under section 4(1)(d), (e), (f) and (g) of the Commissions of Inquiry Ordinance (Cap 86), subject to the provisions of section 80 of this Ordinance. (Added 35 of 1965 s. 34. Amended 26 of 1969 s. 35)
　　Cap 112 s 69 Appeals to the Court of First Instance
　　(1) The decision of the Board shall be final:
　　Provided that either the appellant or the Commissioner may make an application requiring the Board to state a case on a question of law for the opinion of the Court of First Instance. Such application shall not be entertained unless it is made in writing and delivered to the clerk to the Board, together with a fee of the amount specified in Part II of Schedule 5, within 1 month of the date of the Board's decision. If the decision of the Board shall be notified to the Commissioner or to the appellant in writing, the date of the decision, for the purposes of determining the period within which either of such persons may require a case to be stated, shall be the date of the communication by which the decision is notified to him. (Amended 49 of 1956 s. 50; 11 of 1985 s. 6; 4 of 1989 s. 4; 56 of 1993 s. 28; 12 of 2004 s. 15)
　　(1A) The Secretary for Financial Services and the Treasury may by order amend the amount specified in Part II of Schedule 5. (Addd 12 of 2004 s. 15)
　　(2) The stated case shall set forth the facts and the decision of the Board, and the party requiring it shall transmit the case, when stated and signed, to the Court of First Instance within 14 days after receiving the same.
　　(3) At or before the time when he transmits the stated case to the Court of First Instance, the party requiring it shall send to the other party notice in writing of the fact that the case has been stated on his application and shall supply him with a copy of the stated case.
　　(4) Any judge of the Court of First Instance may cause a stated case to be sent back for amendment and thereupon the case shall be amended accordingly.
　　(5) Any judge of the Court of First Instance shall hear and determine any question of law arising on the stated case and may in accordance with the decision of the court upon such question confirm, reduce, increase or annul the assessment determined by the Board, or may remit the case to the Board with the opinion of the court thereon. Where a case is so remitted by the court, the Board shall revise the assessment as the opinion of the court may require.
　　(6) In any proceedings before the Court of First Instance under this section, the court may make such order in regard to costs in the Court of First Instance and in regard to the sum paid under subsection (1) as to the court may seem fit.
　　(7) Appeals from decisions of the Court of First Instance under this section shall be governed by the provisions of the High Court Ordinance (Cap 4), the Rules of the High Court (Cap 4 sub. leg.), and the Orders and Rules governing appeals to the Court of Final Appeal. (Amended 92 of 1975 s. 58; 79 of 1995 s. 50)
　　(8) (Repealed 12 of 2004 s. 15)
　　(Amended 92 of 1975 s. 59; 25 of 1998 s. 2)
　　Cap 112 s 69A Right to appeal directly to Court of Appeal against decision of Board of Review
　　Remarks:
　　Amendments retroactively made - see 25 of 1998 s. 2
　　(1) Notwithstanding section 69, the appellant or the Commissioner may, with the leave of the Court of Appeal granted on the application of the appellant or the Commissioner, as the case may be, appeal directly to the Court of Appeal against the decision of the Board.
　　(2) Leave to appeal under this section may be granted on the ground that in the opinion of the Court of Appeal it is desirable that, by reason of the amount of tax in dispute or of the general or public importance of the matter or its extraordinary difficulty or for any other reason, the appeal be heard and determined by the Court of Appeal instead of the Court of First Instance.
　　(3) Section 69 shall apply in relation to appeals under this section as it applies in relation to appeals under that section except that for references in that section to the Court of First Instance or a judge of the Court of First Instance there shall be substituted references to the Court of Appeal.
　　(Added 12 of 1979 s. 5. Amended 25 of 1998 s. 2)
　　Cap 112 s 70 Assessments or amended assessments to be final
　　Where no valid objection or appeal has been lodged within the time limited by this Part against an assessment as regards the amount of the assessable income or profits or net assessable value assessed thereby, or where an appeal against an assessment has been withdrawn under section 68(1A)(a) or dismissed under subsection (2B) of that section, or where the amount of the assessable income or profits or net assessable value has been agreed to under section 64(3), or where the amount of such assessable income or profits or net assessable value has been determined on objection or appeal, the assessment as made or agreed to or determined on objection or appeal, as the case may be, shall be final and conclusive for all purposes of this Ordinance as regards the amount of such assessable income or profits or net assessable value: (Amended 49 of 1956 s. 51; 35 of 1965 s. 35; 40 of 1972 s. 9; 7 of 1979 s. 4; 12 of 2004 s. 16)
　　Provided that nothing in this Part shall prevent an assessor from making an assessment or additional assessment for any year of assessment which does not involve re-opening any matter which has been determined on objection or appeal for the year. (Amended 35 of 1965 s. 35)
　　Cap 112 s 70A Powers of assessor to correct errors
　　(1) Notwithstanding the provisions of section 70, if, upon application made within 6 years after the end of a year of assessment or within 6 months after the date on which the relative notice of assessment was served, whichever is the later, it is established to the satisfaction of an assessor that the tax charged for that year of assessment is excessive by reason of an error or omission in any return or statement submitted in respect thereof, or by reason of any arithmetical error or omission in the calculation of the amount of the net assessable value (within the meaning of section 5(1A)), assessable income or profits assessed or in the amount of the tax charged, the assessor shall correct such assessment: (Amended 56 of 1993 s. 29)
　　Provided that under this section no correction shall be made to any assessment in respect of an error or omission in any return or statement submitted in respect thereof as to the basis on which the liability to tax ought to have been computed where the return or statement was in fact made on the basis of or in accordance with the practice generally prevailing at the time when the return or statement was made.
　　(2) Where an assessor refuses to correct an assessment in accordance with an application under this section he shall give notice thereof in writing to the person who made such application and such person shall thereupon have the same rights of objection and appeal under this Part as if such notice of refusal were a notice of assessment. (Added 35 of 1965 s. 36)
　　(Replaced 28 of 1964 s. 11)
　　Cap 112 s 70AA Revision of assessment due to commencement of section 4 or 8 of Inland Revenue (Amendment) Ordinance 2004
　　(1) Notwithstanding any other provisions of this Ordinance, if, upon application in respect of a year of assessment (“the relevant year”) that expires before the date of commencement of section 4 or 8 of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004) made within 12 months after that date, or within 6 years after the end of the relevant year, whichever is the later, it is established to the satisfaction of an assessor that the tax charged for the relevant year is excessive solely by reason of the commencement of that section, the assessor shall revise the assessment for the relevant year.
　　(2) Where an assessor refuses to revise an assessment in accordance with an application under this section, he shall give notice thereof in writing to the person who made such application and such person shall thereupon have the same rights of objection and appeal under this Part as if such notice of refusal were a notice of assessment.
　　(Added 12 of 2004 s. 17)
　　Cap 112 s 70B Husband and wife
　　Where, following an election under section 41(1A) for personal assessment by a husband and wife, either spouse makes an objection, appeal or application under this Part in respect of any assessment made in consequence of the election- (Amended 43 of 1989 s. 25)
　　(a) the other spouse shall be deemed to be joined in the objection, appeal or application;
　　(b) nothing in section 70 shall prevent a re-assessment being made in respect of either spouse; and
　　(c) amended assessments may be issued to both spouses.
　　(Added 71 of 1983 s. 34)
　　Cap 112 s 71 Provisions regarding payment of tax
　　PART XII
　　PAYMENT AND RECOVERY OF TAX
　　(1) Tax charged under the provisions of this Ordinance shall be paid in the manner directed in the notice of assessment on or before a date specified in such notice. Any tax not so paid shall be deemed to be in default, and the person by whom such tax is payable, or where any tax is payable by more than one person or by a partnership then each of such persons or each partner in the partnership, shall be deemed to be a defaulter for the purposes of this Ordinance. (Replaced 49 of 1956 s. 53)
　　(2) Tax shall be paid notwithstanding any notice of objection or appeal, unless the Commissioner orders that payment of tax or any part thereof be held over pending the result of such objection or appeal: (Amended 7 of 1985 s. 2)
　　Provided that where the Commissioner so orders he may do so conditionally upon the person who or on whose behalf the objection or appeal is made providing security for the payment of the amount of tax or any part thereof the payment of which is held over either-
　　(a) by purchasing a certificate issued under the Tax Reserve Certificates Ordinance (Cap 289); or
　　(b) by furnishing a banker's undertaking,as the Commissioner may require. (Added 7 of 1985 s. 2)
　　(3) Where the Commissioner is of opinion either that the tax or any part thereof held over under subsection (2) is likely to become irrecoverable, or that the person objecting or appealing is unreasonably delaying the prosecution of his objection or appeal, he may cancel any order made under that subsection and make such fresh order as the case may appear to him to require. (Amended 49 of 1956 s. 53; 35 of 1965 s. 37)
　　(4) Where, upon the final determination of an objection or appeal under Part XI, or upon any order made by the Commissioner, any tax which has been held over under subsection (2) becomes payable or the tax charged is increased, the Commissioner shall give to the person objecting or appealing a notice in writing fixing a date on or before which any tax or balance of tax shall be paid. Any tax not so paid shall be deemed to be in default. (Amended 30 of 1950 Schedule; 49 of 1956 s. 53; 35 of 1965 s. 37)
　　(5) Where any tax is in default, the Commissioner may in his discretion order that a sum or sums not exceeding 5% in all of the amount in default shall be added to the tax and recovered therewith.
　　(5A) Where on the expiry of a period of 6 months from the date when any tax is deemed to be in default, whether such date was before or after 1 August 1984, there remains unpaid any amount of the aggregate of-
　　(a) the tax deemed to be in default; and
　　(b) any sum added thereto under subsection (5),the Commissioner may order that a sum or sums not exceeding 10% in all of the unpaid amount shall be added to the unpaid amount and recovered therewith. (Replaced 52 of 1984 s. 2)
　　(5B) (Repealed 19 of 1996 s. 14)
　　(6) Notwithstanding anything contained in the previous subsections of this section the Commissioner may agree to accept payment of tax by instalments. (Amended 49 of 1956 s. 53)
　　(7) Where the Commissioner exercises his powers under the proviso to subsection (2) and a person is required to purchase a certificate under paragraph (a) of that proviso-
　　(a) a certificate in an amount equal to the tax or any part thereof the payment of which is held over shall be purchased within a period of 14 days from the date of the order of the Commissioner, or on or before the date for the payment of tax specified in the notice of the assessment, whichever is the later, failing which the provisions of subsection (2) shall apply as they would if there had been no order;
　　(b) the Commissioner shall, when he issues a certificate so purchased, note on it particulars sufficient to identify the objection or appeal to which it relates;
　　(c) upon the withdrawal or final determination of the objection or appeal a certificate or part of a certificate so purchased shall be accepted by the Commissioner in payment of so much of the tax held over as becomes or is found to become payable, and no interest shall be payable upon any certificate or part of a certificate so accepted;
　　(d) where, upon the final determination of the objection or appeal, and after all tax held over which becomes, or is found to be, payable has been paid in the manner specified in paragraph (c), any certificate or part of a certificate so purchased has not been accepted as payment by the Commissioner under paragraph (c), the holder thereof may surrender that certificate or part to the Commissioner and-
　　(i) if 36 months or less since the date of purchase of the certificate has elapsed, at his option require the Commissioner to-
　　(A) make an entry in an account in the name of the holder maintained under the Tax Reserve Certificates Ordinance (Cap 289) for the principal value represented by the certificate or part together with the interest thereon calculated in accordance with the rules from the date of issue of the certificate to the date of the final determination of the objection or appeal; or (Replaced 24 of 1999 s. 10)
　　(B) repay the principal value represented by the certificate or part together with the interest thereon calculated in accordance with the rules from the date of issue of the certificate to the date of the final determination of the objection or appeal; or (Amended 24 of 1999 s. 10)(ii) if more than 36 months since the date of purchase of the certificate has elapsed, the Commissioner shall repay to the holder the principal value represented by the certificate or part together with interest thereon, calculated in accordance with the rules, from the date of issue of the certificate to the date of the final determination of the objection or appeal; and (Amended 24 of 1999 s. 10)(e) no certificate so purchased shall be valid for any purpose except as specified in the preceding paragraphs. (Added 7 of 1985 s. 2)(8) The provisions of subsection (7) shall apply notwithstanding anything to the contrary in the rules relating to such certificates made under the Tax Reserve Certificates Ordinance (Cap 289) and any reference to the rules relating to such certificates in that subsection shall refer to the rules so made. (Added 7 of 1985 s. 2)
　　(9) Where the Commissioner exercises his powers under the proviso to subsection (2) and a person is required to furnish a banker's undertaking under paragraph (b) of that proviso, the undertaking shall-
　　(a) be in a form acceptable to the Commissioner;
　　(b) be furnished to the Commissioner within a period of 14 days from the date of the order of the Commissioner, or on or before the date for the payment of the tax specified in the notice of assessment, whichever is the later;
　　(c) be given by a bank (as defined in the Banking Ordinance (Cap 155));
　　(d) not be revocable without the consent of the Commissioner;
　　(e) be expressed to be an undertaking to pay-
　　(i) an amount equal to the tax or any part thereof the payment of which is held over; and
　　(ii) interest on that amount, from the date for the payment of the tax specified in the notice of assessment to the date of withdrawal or final determination of the objection or appeal, at the rate specified in subsection (11); and(f) provide for payment to the Commissioner upon written notification to the bank by the Commissioner that the objection or appeal has been withdrawn or finally determined and that the amount, and interest, stated by him is now due,and if such person fails to supply such an undertaking in such manner the provisions of subsection (2) shall apply as they would if there had been no order. (Added 7 of 1985 s. 2)
　　(10) Where the Commissioner makes an order under subsection (2) but does not exercise his powers under the proviso thereto, interest shall be payable on so much of the amount of the tax or any part thereof the payment of which is held over as becomes payable or is found to become payable upon the withdrawal or final determination of the objection or appeal, from the date for the payment of the tax specified in the notice of assessment or the date of the order, whichever is the later, to the date of withdrawal or final determination of the objection or appeal, at the rate specified in subsection (11). (Added 7 of 1985 s. 2)
　　(11) The rate of interest specified for the purposes of subsections (9)(e)(ii) and (10) shall be the rate fixed by the Chief Justice by notice in the Gazette under section 50 of the District Court Ordinance (Cap 336). (Added 7 of 1985 s. 2)
　　Cap 112 s 72 Tax to include fines, etc.
　　In the succeeding sections of this Part, "tax" (税款) includes any sum or sums added under section 71 (5) or (5A) by reason of default, together with any fines, penalties, fees, or costs incurred, and any interest payable under section 71 (9)(e)(ii) or (10).
　　(Amended 23 of 1974 s. 5; 7 of 1985 s. 3)
　　Cap 112 s 73 (Repealed)
　　(Repealed 49 of 1956 s. 54)
　　Cap 112 s 74 (Repealed)
　　(Repealed 49 of 1956 s. 54)
　　Cap 112 s 75 Tax recoverable as a civil debt through the District Court
　　(1) Tax due and payable under this Ordinance shall be recoverable as a civil debt due to the Government. (Amended 19 of 1996 s. 15)
　　(2) Whenever any person makes default in payment of tax the Commissioner may recover the same by action in the District Court notwithstanding that the amount is in excess of the sum mentioned in section 33 of the District Court Ordinance (Cap 336). (Amended 35 of 1966 Schedule; 68 of 1973 s. 5; 79 of 1981 s. 3)
　　(3) In proceedings under this section for the recovery of tax the production of a certificate signed by the Commissioner stating the name and last known postal address of the defaulter and particulars of the tax due by him shall be sufficient evidence of the amount so due and sufficient authority for a District Court to give judgment for the said amount.
　　(4) In proceedings under this section for the recovery of tax the court shall not entertain any plea that the tax is excessive, incorrect, subject to objection or under appeal, but nothing in this subsection shall be construed so as to derogate from the powers conferred by the proviso to section 51 (4B)(a) to give judgment for a less sum in the case of proceedings for the penalty specified therein. (Amended 35 of 1965 s. 38)
　　(5) In any proceedings in the District Court under this section, the Commissioner may appear in person or may be represented either by a legal officer within the meaning of the Legal Officers Ordinance (Cap 87) or by any other person authorized by him in writing.
　　(Replaced 49 of 1956 s. 55)
　　Cap 112 s 75A (Repealed)
　　(Repealed 43 of 1989 s. 26)
　　Cap 112 s 76 Recovery of tax from a debtor of the taxpayer
　　(1) Where tax payable by a person is in default, or a person charged to tax has quitted Hong Kong or in the opinion of the Commissioner is likely to quit Hong Kong without paying all the tax charged to him, and it appears to the Commissioner to be probable that any other person (hereinafter in this subsection referred to as "the third party")- (Amended 7 of 1986 s. 12)
　　(a) owes or is about to pay money to such person (hereinafter in this subsection referred to as "the taxpayer"); or
　　(b) holds money for or on account of the taxpayer; or
　　(c) holds money on account of some other person for payment to the taxpayer; or
　　(d) has authority from some other person to pay money to the taxpayer, the Commissioner may give the third party notice in writing (a copy of which shall be sent by post to the taxpayer) requiring him to pay such moneys not exceeding the amount of tax in default or charged, as the case may be, to the officer named in the notice. The notice shall apply to all such moneys which are in the third party's hands or due from him or about to be paid by him at the date of receipt of such notice or which come into his hands or become due from him or about to be paid by him at any time within a period of 30 days thereafter. (Replaced 26 of 1969 s. 36)
　　(2) Any person who has made any payment in pursuance of this section shall be deemed to have acted under the authority of the person by whom the tax was payable or on whom it was charged and of all other persons concerned, and is hereby indemnified in respect of such payment against all proceedings civil or criminal notwithstanding the provisions of any written law, contract or agreement.
　　(3) Any person to whom notice has been given under subsection (1) who is unable to comply therewith shall within 14 days of the expiration of the period of 30 days from the date of receipt of such notice give notice in writing to the Commissioner acquainting him with the facts.
　　(4) Any person to whom a notice has been given under subsection (1) who could have complied therewith but failed to do so within 14 days after the expiration of the period referred to in subsection (1), shall be personally liable for the whole of the tax which he was required to pay, and such tax may be recovered from him by all means provided in this Ordinance for the recovery of tax from a person who has made default in payment.
　　(Replaced 49 of 1956 s. 56)
　　Cap 112 s 77 Recovery of tax from persons leaving Hong Kong
　　Remarks:
　　Adaptation amendments retroactively made - see 25 of 1998 s. 2
　　(1) If the Commissioner, or an officer of the Inland Revenue Department not below the rank of chief assessor authorized in writing by the Commissioner for the purposes ("authorized officer"), satisfies a District Judge, by statement made on oath-
　　(a) that a person has not paid all tax assessed upon him; and
　　(b) that there are reasonable grounds for believing that the person intends to depart, or has departed, from Hong Kong to reside elsewhere,and if the District Judge is satisfied that it is in the public interest to ensure that the person does not depart from Hong Kong or, if he returns, does not depart again, without first paying the tax or furnishing security to the satisfaction of the Commissioner for payment of that tax, he shall issue a direction ("departure prevention direction") to the Director of Immigration and the Commissioner of Police directing them to prevent the person from departing from Hong Kong without paying such tax or furnishing such security.
　　(2) The District Judge shall, as soon as practicable after he makes a departure prevention direction under subsection (1), cause a copy of it to be served upon the person who is the subject of the direction, if he can be found, but, whether or not a copy is so served, the direction comes into force immediately upon being issued and continues in force until-
　　(a) the tax is paid;
　　(b) security is furnished to the satisfaction of the Commissioner for payment of the tax; or
　　(c) the departure prevention direction is set aside by the Court of First Instance under subsection (9). (Amended 25 of 1998 s. 2)(3) Where-
　　(a) an immigration officer or immigration assistant (within the meaning of section 2(1) of the Immigration Ordinance (Cap 115)); or
　　(b) a police officer,believes on reasonable grounds that-
　　(i) a person the subject of a departure prevention direction made under subsection (1) is about to depart from Hong Kong; and
　　(ii) the Commissioner has not authorized the person to depart from Hong Kong nor has the Court of First Instance suspended or otherwise varied the departure prevention direction so as to permit the person to depart from Hong Kong, (Amended 25 of 1998 s. 2)he may take such measures including the use of such force as may be necessary to prevent the departure of that person from Hong Kong.
　　(4) Where-
　　(a) a copy of a departure prevention direction has been served on the person the subject of it or the person has been verbally advised of its existence by a person referred to in subsection (3)(a) or (b); and
　　(b) the Commissioner has not authorized the person to depart from Hong Kong nor has the Court of First Instance suspended or otherwise varied the departure prevention direction so as to permit the person to depart from Hong Kong, (Amended 25 of 1998 s. 2)the person commits an offence if he departs or attempts to depart from Hong Kong, and an immigration officer, immigration assistant or police officer may arrest him without a warrant.
　　(5) Any person who commits an offence under subsection (4) is liable to a fine at level 4 and to imprisonment for 6 months. (Amended L.N. 338 of 1995)
　　(6) Where a departure prevention direction made under this section is in force, the Commissioner may, if he thinks fit, on the written application of the person the subject of the direction or, in the absence of any such application, of his own initiative, authorize, in writing, the person to depart from Hong Kong on one or more occasions as specified in the authorization.
　　(7) Where-
　　(a) the tax owing has been paid or security has been furnished to the satisfaction of the Commissioner for payment thereof;
　　(b) a departure prevention direction is set aside or temporarily suspended under this section; or
　　(c) the Commissioner authorizes a person to depart from Hong Kong on one or more occasions,the Commissioner shall, as soon as practicable, notify-
　　(i) the Director of Immigration; and
　　(ii) the Commissioner of Police,that the person is permitted to depart from Hong Kong.
　　(8) Where a person the subject of a departure prevention direction applies under subsection (6) and the Commissioner does not see fit to authorize his departure, the commissioner shall, as soon as practicable, serve a notice ("notice of decision") upon the person.
　　(9) A person aggrieved by a departure prevention direction under subsection (1) or a notice of decision under subsection (8), as the case may be, may appeal to the Court of First Instance which may- (Amended 25 of 1998 s. 2)
　　(a) make an order setting aside the departure prevention direction subject to such conditions as the Court may consider necessary, including the supplying of security to the Commissioner as specified by the Court;
　　(b) make an order temporarily suspending or otherwise varying the departure prevention direction, and the Court may attach such conditions to the suspension or variation as it considers necessary; or
　　(c) dismiss the appeal.(10) Service of-
　　(a) a copy of a departure prevention direction under subsection (2) shall be effected personally on the person who is the subject of it;
　　(b) a notice of decision under subsection (8) may be effected personally on the person who is the subject of it or by post addressed to that person at his last known place of abode, business or employment.(11) Where a direction was issued by a District Judge under section 77 as repealed by the Inland Revenue (Amendment) (No. 3) Ordinance 1993 (56 of 1993), that direction shall be deemed to be a departure prevention direction issued under this section and the provisions of this section shall apply to it accordingly.
　　(12) In this section, "Court of First Instance" (原讼法庭) has the same meaning as in section 2 of the High Court Ordinance (Cap 4) and includes the Registrar and a Master as defined in that Ordinance. (Amended 25 of 1998 s. 2)
　　(13) In proceedings under this section, the production of a certificate signed by the Commissioner or an authorized officer stating the name and last known postal address of the person referred to in subsection (1) and particulars of the unpaid tax assessed upon him shall be sufficient evidence of the amount and a court shall not entertain any plea that the tax is excessive, incorrect, subject to objection or under appeal.
　　(14) The Commissioner or an authorized officer may apply ex parte to the District Court for a departure prevention direction.
　　(15) In any proceedings in the District Court under this section, the Commissioner or an authorized officer, as the case may be, may appear in person or may be represented either by a legal officer within the meaning of the Legal Officers Ordinance (Cap 87) or by any other person authorized in writing by the Commissioner.
　　(Replaced 56 of 1993 s. 30)
　　Cap 112 s 77A Refusal of clearance to ships and aircraft where tax is in default
　　(1) In addition to any other powers of collection and recovery provided by this Ordinance, where a person has been charged to tax in respect of his profits from the business of shipowner or charterer or aircraft owner or charterer and such tax is in default and whether such person has been assessed directly or in the name of some other person, the Commissioner, with the prior approval of the Chief Secretary for Administration, may issue to the Director of Marine, the Director-General of Civil Aviation or other authority by whom clearance may be granted, a certificate containing the name or names of the said person and the particulars of the tax in default.
　　(2) On receipt of such certificate the Director of Marine, the Director-General of Civil Aviation, or other authority, shall be empowered and is hereby required to refuse clearance from any port, aerodrome or airport or place within Hong Kong to any ship or aircraft owned wholly or partly or chartered by such person until the said tax has been paid or until security for payment has been given to the satisfaction of the Commissioner. (Amended 7 of 1986 s. 12)
　　(3) No civil or criminal proceedings shall be instituted or maintained against the Government, the Chief Secretary for Administration, the Commissioner, the Director of Marine, the Director-General of Civil Aviation or other authority, in respect of a refusal of clearance under this section, nor shall the fact that a ship or aircraft is detained under this section affect the liability of the owner, charterer or agent to harbour, airport or other dues and charges for the period of detention. (Amended 19 of 1996 s. 15)
　　(Added 49 of 1956 s. 58. Amended L.N. 362 of 1997; L.N. 326 of 2000)
　　Cap 112 s 78 (Repealed)
　　(Repealed 49 of 1956 s. 59)
　　Cap 112 s 79 Tax paid in excess to be refunded
　　PART XIII
　　REPAYMENT
　　(1) If it is proved to the satisfaction of the Commissioner by claim duly made in writing within 6 years of the end of a year of assessment or within 6 months after the date on which the relevant notice of assessment was served, whichever is the later, that any person has paid tax in excess of the amount with which he was properly chargeable for the year, such person shall be entitled to have refunded the amount so paid in excess: (Amended 49 of 1956 s. 60)
　　Provided that nothing in this section shall operate to extend or reduce any time limit for objection, appeal or repayment specified in any other section or to validate any objection or appeal which is otherwise invalid, or to authorize the revision of any assessment or other matter which has become final and conclusive. (Amended 35 of 1965 s. 39)
　　(2) An executor, trustee or receiver shall have the same right to make a claim under the provisions of subsection (1) as the person whom he represents would have had if such person had not been prevented from making such claim by his death, incapacity, bankruptcy or liquidation and shall be entitled to have refunded to him for the benefit of such person or such person's estate any tax paid in excess within the meaning of subsection (1). (Replaced 49 of 1956 s. 60)
　　(3) Where a non-resident person has been assessed in the name of another person under section 20A or 20B and the tax so assessed has been paid by the other person, the other person or the non-resident person, but not both, may make a claim under subsection (1) for a refund of tax overpaid. In the event of a refund being made to the other person his receipt shall be a valid discharge in respect of the amount of overpaid tax so refunded. (Replaced 4 of 1989 s. 5)
　　Cap 112 s 80 Penalties for failure to make returns, making incorrect returns, etc.
　　PART XIV
　　PENALTIES AND OFFENCES
　　(1) Any person who without reasonable excuse-
　　(a) fails to comply with the requirements of a notice given to him under section 51(3), 51A(1), 52(1) or (2), or 64(2); or
　　(b) fails to attend in answer to a summons issued under section 64(2) or 68(6), or having attended fails to answer any questions put to him, being questions which, under section 64(2) or 68(6), as the case may be, may be put to him; or
　　(c) fails to comply with the requirements of section 5(2)(c), 51(6), (7) or (8), 51D(1), 52(4), (5), (6) or (7), or 76(3), (Amended 17 of 1989 s. 18; 56 of 1993 s. 31; 48 of 1995 s. 11)shall be guilty of an offence: Penalty a fine at level 3, and the court may order the person convicted within a time specified in the order to do the act which he has failed to do. (Replaced 35 of 1965 s. 40. Amended 26 of 1969 s. 37; 2 of 1971 s. 46; 43 of 1975 s. 6; 8 of 1983 s. 19; L.N. 411 of 1984; L.N. 338 of 1995)
　　(1A) Any person who without reasonable excuse fails to comply with the requirements of section 51C shall be guilty of any offence: Penalty a fine at level 6 and the court may order the person convicted within a time specified in the order to do the act which he has failed to do. (Added 48 of 1995 s. 11)
　　(1AA) Without prejudice to the generality of the term "reasonable excuse" as it is used in subsection (1) in relation to section 52(4), (5), (6) or (7), where a person has failed to comply with the requirements of that section in the case of an individual in respect of whom that person is treated as the employer by virtue of the operation of section 9A, then it shall constitute a defence in any proceedings under this section against that person in respect of such failure if he shows that-
　　(a) he did not comply with those requirements because he relied upon a statement in writing-
　　(i) by that individual; and
　　(ii) in the form specified under subsection (1AC); and(b) it was reasonable for him to rely upon that statement. (Added 54 of 1995 s. 3) (1AB) A person who knowingly or recklessly makes a statement of the kind referred to in subsection (1AA)(a) which in a material respect is false or misleading shall be guilty of an offence: Penalty a fine at level 3. (Added 54 of 1995 s. 3)
　　(1AC) The Commissioner may, by notice in the Gazette, specify a form for the purposes of subsection (1AA)(a). (Added 54 of 1995 s. 3)
　　(1AD) For the avoidance of doubt, it is hereby declared that a form specified under subsection (1AC) is not subsidiary legislation. (Added 54 of 1995 s. 3)
　　(2) Any person who without reasonable excuse-
　　(a) makes an incorrect return by omitting or understating anything in respect of which he is required by this Ordinance to make a return, either on his behalf or on behalf of another person or a partnership;
　　(b) makes an incorrect statement in connection with a claim for any deduction or allowance under this Ordinance;
　　(c) gives any incorrect information in relation to any matter or thing affecting his own liability to tax or the liability of any other person or of a partnership;
　　(d) fails to comply with the requirements of a notice given to him under section 51(1) or (2A); or
　　(e) fails to comply with section 51(2),shall be guilty of an offence: Penalty a fine at level 3 and a further fine of treble the amount of tax which has been undercharged in consequence of such incorrect return, statement or information, or would have been so undercharged if the return, statement or information had been accepted as correct, or which has been undercharged in consequence of the failure to comply with a notice under section 51(1) or (2A) or a failure to comply with section 51(2), or which would have been undercharged if such failure had not been detected. (Replaced 43 of 1975 s. 6. Amended L.N. 411 of 1984; 43 of 1989 s. 27; L.N. 338 of 1995)
　　(2A) In the case of an offence under subsection (2)(d), the court may order the person convicted to comply with the requirements of the notice given to him under section 51(1) or (2A) within such time as may be specified in the order. (Added 43 of 1975 s. 6. Amended 43 of 1989 s. 27)
　　(2B) Any person who does not comply with an order of the court under subsection (1) or (2A) or under section 51(4B)(b) shall be guilty of an offence: Penalty a fine at level 4. (Added 43 of 1975 s. 6. Amended L.N. 338 of 1995)
　　(2C) Any person who does not comply with an order of the court under subsection (1A) shall be guilty of an offence: Penalty a fine at level 6. (Added 48 of 1995 s. 11)
　　(3) No person shall be liable to any penalty under this section unless the complaint concerning such offence was made in the year of assessment in respect of or during which the offence was committed or within 6 years after the expiration thereof. (Amended 49 of 1956 s. 61)
　　(4) Any person who aids, abets or incites another person to commit an offence under this section shall be deemed to have committed the same offence and to be liable to the same penalty. (Added 49 of 1956 s. 61)
　　(5) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder. (Amended 49 of 1956 s. 61)
　　Cap 112 s 80A (Repealed)
　　(Repealed 17 of 1989 s. 19)
　　Cap 112 s 81 Breach of secrecy and other matters to be offences
　　Any person who-
　　(a) acts under this Ordinance without taking an oath of secrecy as required by section 4(2); or
　　(b) acts contrary to the provisions of section 4(1) or to an oath taken under section 4(2); or
　　(c) aids, abets, or incites any other person to act contrary to the provisions of section 4, (Amended 49 of 1956 s. 62)shall be guilty of an offence: Penalty a fine at level 5. (Amended 43 of 1975 s. 7; L.N. 338 of 1995)
　　Cap 112 s 82 Penal provisions relating to fraud, etc.
　　(1) Any person who wilfully with intent to evade or to assist any other person to evade tax-
　　(a) omits from a return made under this Ordinance any sum which should be included; or (Amended 30 of 1950 Schedule)
　　(b) makes any false statement or entry in any return made under this Ordinance; or
　　(c) makes any false statement in connection with a claim for any deduction or allowance under this Ordinance; or
　　(d) signs any statement or return furnished under this Ordinance without reasonable grounds for believing the same to be true; or
　　(e) gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Ordinance; or
　　(f) prepares or maintains or authorizes the preparation or maintenance of any false books of account or other records or falsifies or authorizes the falsification of any books of account or records; or
　　(g) makes use of any fraud, art, or contrivance, whatsoever or authorizes the use of any such fraud, art, or contrivance,shall be guilty of an offence: Penalty on summary conviction a fine at level 3 and a further fine of treble the amount of tax which as been undercharged in consequence of the offence or which would have been undercharged if the offence has not been detected, and to imprisonment for 6 months, and on indictment a fine at level 5 and a further fine of treble the amount of tax so undercharged or which would have been so undercharged and to imprisonment for 3 years. (Amended 49 of 1956 s. 63; 40 of 1972 s. 12; L.N. 411 of 1984; 50 of 1991 s. 4; L.N. 338 of 1995)
　　(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
　　Cap 112 s 82A Additional tax in certain cases
　　(1) Any person who without reasonable excuse-
　　(a) makes an incorrect return by omitting or understating anything in respect of which he is required by this Ordinance to make a return, either on his behalf or on behalf of another person or a partnership; or
　　(b) makes an incorrect statement in connection with a claim for any deduction or allowance under this Ordinance; or
　　(c) gives any incorrect information in relation to any matter or thing affecting his own liability to tax or the liability of any other person or of a partnership; or
　　(d) fails to comply with the requirements of a notice given to him under section 51(1) or (2A); or (Amended 43 of 1989 s. 28)
　　(e) fails to comply with section 51(2), shall, if no prosecution under section 80(2) or 82(1) has been instituted in respect of the same facts, be liable to be assessed under this section to additional tax of an amount not exceeding treble the amount of tax which-
　　(i) has been undercharged in consequence of such incorrect return, statement or information, or would have been so undercharged if the return, statement or information had been accepted as correct; or
　　(ii) has been undercharged in consequence of the failure to comply with a notice under section 51(1) or (2A) or a failure to comply with section 51(2), or which would have been undercharged if such failure had not been detected. (Amended 43 of 1975 s. 8; 43 of 1989 s. 28) (2) Additional tax shall be payable in addition to any amount of tax payable under an assessment, or an additional assessment under section 60.
　　(3) An assessment of additional tax may be made only by the Commissioner personally or a deputy commissioner personally. (Amended 48 of 1995 s. 12)
　　(4) Before making an assessment of additional tax the Commissioner or a deputy commissioner, as the case may be, shall-
　　(a) cause notice to be given to the person he proposes so to assess which shall-
　　(i) inform such person of the alleged incorrect return, incorrect statement or incorrect information or alleged failure to comply with the requirements of the notice given to him under section 51(1) or (2A) or the alleged failure to comply with section 51(2) in respect of which the Commissioner or a deputy commissioner intends to assess additional tax under subsection (1); (Replaced 43 of 1975 s. 8. Amended 43 of 1989 s. 28; 48 of 1995 s. 12)
　　(ii) include a statement that such person has the right to submit written representations to him with regard to the proposed assessment on him of additional tax;
　　(iii) specify the date, which shall not be earlier than 21 days from the date of service of the notice, by which representations which such person may wish to make under subparagraph (ii) must be received; (b) consider and take into account any representations which he may receive under paragraph (a) from or on behalf of a person proposed to be assessed for additional tax. (4A) Notwithstanding subsection (4), if the Commissioner or a deputy commissioner is of the opinion that the person he proposes to assess to additional tax under subsection (1) is about to leave Hong Kong, he need not serve a notice under subsection (4)(a), but may assess that person to additional tax under subsection (1). (Added 43 of 1975 s. 8. Amended 7 of 1986 s. 12; 48 of 1995 s. 12)
　　(5) Notice of intention to assess additional tax and notice of an assessment to additional tax shall be given in the same manner as is provided in section 58(2) in respect of a notice of assessment under section 62.
　　(6) Where a person who is liable to be assessed to additional tax has died, an assessment to additional tax may be made on his executor, and the additional tax shall be recovered as a debt due from and payable out of the deceased person's estate.
　　(7) A person who has been assessed to additional tax under subsection (1) shall not be liable to be charged on the same facts with an offence under section 80(2) or 82(1).
　　(Added 26 of 1969 s. 38)
　　Cap 112 s 82B Appeals against assessment to additional tax to Board of Review
　　(1) Any person who has been assessed to additional tax under section 82A may within—
　　(a) 1 month after the notice of assessment is given to him; or
　　(b) such further period as the Board may allow under subsection (1A), either himself or by his authorized representative give notice of appeal to the Board; but no such notice shall be entertained unless it is given in writing to the clerk to the Board and is accompanied by—
　　(i) a copy of the notice of assessment;
　　(ii) a statement of the grounds of appeal from the assessment;
　　(iii) a copy of the notice of intention to assess additional tax given under section 82A(4), if any such notice was given; and
　　(iv) a copy of any written representations made under section 82A(4). (Replaced 12 of 2004 s. 18)(1A) If the Board is satisfied that an appellant was prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal in accordance with subsection (1)(a), the Board may extend for such period as it thinks fit the time within which notice of appeal may be given under subsection (1). This subsection shall apply to an appeal relating to any assessment in respect of which notice of assessment is given on or after the commencement of the Inland Revenue (Amendment) Ordinance 2004 (12 of 2004). (Added 12 of 2004 s. 18)
　　(2) On an appeal against assessment to additional tax, it shall be open to the appellant to argue that-
　　(a) he is not liable to additional tax;
　　(b) the amount of additional tax assessed on him exceeds the amount for which he is liable under section 82A;
　　(c) the amount of additional tax, although not in excess of that for which he is liable under section 82A, is excessive having regard to the circumstances. (3) Sections 66(2) and (3), 68, 69 and 70 shall, so far as they are applicable, have effect with respect to appeals against additional tax as if such appeals were against assessments to tax other than additional tax.
　　(Added 26 of 1969 s. 38)
　　Cap 112 s 83 Tax payable notwithstanding proceedings
　　The institution of proceedings for, or the imposition of, a penalty, fine, or term of imprisonment under this Part shall not relieve any person from liability to assessment or payment of any tax for which he is or may be liable.
　　(Amended 49 of 1956 s. 64)
　　Cap 112 s 84 Prosecutions, sanction of Commissioner
　　(1) No prosecution in respect of an offence under section 80 or 82 may be commenced except at the instance of or with the sanction of the Commissioner.
　　(2) Nothing in this section shall derogate from the powers of the Secretary for Justice in respect of the prosecution of criminal offences. (Added 26 of 1969 s. 39. Amended L.N. 362 of 1997)
　　Cap 112 s 85 Power to make rules
　　Remarks:
　　Adaptation amendments retroactively made-see 12 of 1999 s. 3
　　PART XV
　　GENERAL
　　(1) The Board of Inland Revenue may from time to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determination of any class of income or profits. (Amended 30 of 1950 Schedule)
　　(2) Without prejudice to the generality of the foregoing power such rules may-
　　(a) prescribe the procedure to be followed on application for refunds and relief;
　　(b) provide for any matter which by this Ordinance is to be or may be prescribed;
　　(c) for the purpose of any of the provisions of this Ordinance, prescribe what is or is deemed to be included in, or excluded from, the expression "machinery or plant" (机械或工业装置) and the expression "implement, utensil or article" (工具、器具或物品); (Added 35 of 1965 s. 41. Amended 63 of 1997 s. 8)
　　(d) prescribe any procedure to be followed in relation to an appeal to the Board of Review. (Added 63 of 1997 s. 8)(3) Such rules may prescribe fines recoverable on summary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a fine at level 1. (Amended L.N. 338 of 1995)
　　(4) All such rules made by the Board of Inland Revenue shall be submitted to the Chief Executive, and shall be subject to the approval of the Legislative Council. (Amended 12 of 1999 s. 3)
　　Cap 112 s 86 Board of Inland Revenue to specify forms
　　(1) The Board of Inland Revenue may specify any forms or the form of any forms which may be necessary for carrying this Ordinance into effect. (Amended 39 of 1969 s. 10; 8 of 1983 s. 20; 5 of 2003 s. 14)
　　(2) Where a specimen of any form bears an endorsement, purporting to be signed by the secretary to the Board of Inland Revenue, to the effect that the form is specified by the Board of Inland Revenue, it shall be presumed, until the contrary is proved, that the form is a form specified by the Board of Inland Revenue under subsection (1). (Added 8 of 1983 s. 20)
　　Cap 112 s 87 General power of Chief Executive in Council to exempt
　　Remarks:
　　Amendments retroactively made-see 12 of 1999 s. 3
　　The Chief Executive in Council may by order exempt any person, office or institution from payment of the whole or any portion of any tax chargeable under this Ordinance.
　　(Amended 12 of 1999 s. 3)
　　Cap 112 s 87A (Repealed)
　　(Repealed 76 of 1993 s. 9)
　　Cap 112 s 88 Exemption of charitable bodies
　　Notwithstanding anything to the contrary in this Ordinance contained there shall be exempt and there shall be deemed always to have been exempt from tax any charitable institution or trust of a public character:
　　Provided that where a trade or business is carried on by any such institution or trust the profits derived from such trade or business shall be exempt and shall be deemed to have been exempt from tax only if such profits are applied solely for charitable purposes and are not expended substantially outside Hong Kong and either- (Amended 7 of 1986 s. 12)
　　(a) the trade or business is exercised in the course of the actual carrying out of the expressed objects of such institution or trust; or
　　(b) the work in connection with the trade or business is mainly carried on by persons for whose benefit such institution or trust is established.
　　(Added 3 of 1949 s. 18. Amended 30 of 1950 Schedule; 49 of 1956 s. 66; 26 of 1969 s. 40; 65 of 1970 s. 10)
　　Cap 112 s 88A Advance rulings
　　(1) The Commissioner may, on an application made by a person in accordance with Part I of Schedule 10, make a ruling on any of the matters specified in that Part in accordance with that Part.
　　(2) Part I of Schedule 10 shall apply to and in connection with an application under subsection (1) and any ruling made by the Commissioner under that subsection.
　　(3) The fees specified in Part II of Schedule 10 shall be payable in respect of any application under subsection (1).
　　(4) If by reason of section 2 or 3 of Part I of Schedule 10, the Commissioner does not make a ruling under subsection (1), any fees paid under subsection (3) shall be refunded to the applicant.
　　(5) The Commissioner may in exceptional circumstances at his discretion waive in whole or in part any fees payable by an applicant under subsection (3).
　　(6) Any fees due and payable under subsection (3) shall be recoverable as a civil debt due to the Government.
　　(7) The Secretary for Financial Services and the Treasury may by order amend Schedule 10. (Amended L.N. 106 of 2002)
　　(8) No liability shall rest upon the Government, the Commissioner or any other public officer in respect of the bona fide exercise of any power or performance of any duty under and in accordance with Schedule 10.
　　(9) In this section and in Schedule 10, "applicant" (申请人) means the person making an application under subsection (1).
　　(Added 32 of 1998 s. 30)
　　Cap 112 s 88B Notice of no objection in respect of an application to deregister a private company under section 291AA of Companies Ordinance
　　(1) On a request made by a person who is entitled to apply for the deregistration of a private company under section 291AA of the Companies Ordinance (Cap 32), the Commissioner may issue a written notice stating that he has no objection to the company being deregistered.
　　(2) The fee specified in Schedule 11 shall be payable in respect of a request under subsection (1).
　　(3) The Secretary for Financial Services and the Treasury may by order amend Schedule 11. (Amended L.N. 106 of 2002)
　　(Added 30 of 1999 s. 44)
　　Cap 112 s 89 Transitional provisions
　　(1) (Repealed 12 of 2004 s. 20)
　　(2) In relation to amendments made by the Inland Revenue (Amendment) (No. 2) Ordinance 1993 (52 of 1993)-
　　(a) it is declared that the amendments shall be without prejudice to the provisions of Part XIV; and
　　(b) the transitional provisions of Schedule 7 shall have effect. (Added 52 of 1993 s. 11)(3) The transitional provisions of Schedule 9 shall have effect in relation to recognized occupational retirement schemes approved under section 87A prior to the repeal of that section by the Inland Revenue (Amendment) (No. 5) Ordinance 1993 (76 of 1993). (Added 76 of 1993 s. 10)
　　(4) The transitional provisions of Schedule 12 shall have effect in relation to a person liable to pay provisional salaries tax in respect of the year of assessment 2001/02. (Added 29 of 2001 s. 2)
　　Cap 112 Sched 1 STANDARD RATE
　　[sections 2 & 5]
　　For the years of assessment 1947/48 to 1949/50 inclusive
　　—
　　10%.
　　(Amended 49 iof 1956 s. 67)
　　For the years of assessment 1950/51 to 1965/66 inclusive
　　—
　　12 1/2%.
　　(Amended 15 of 1966 s. 4)
　　For the years of assessment 1966/67 to 1983/84 inclusive
　　—
　　15%.
　　(Added 15 of 1966 s. 4. Amended 36 of 1984 s. 7)
　　For the years of assessment 1984/85 to 1986/87 inclusive
　　—
　　17%.
　　(Added 36 of 1984 s. 7. Amended 28 of 1987 s. 8)
　　For the year of assessment 1987/88
　　—
　　16 1/2%.
　　(Added 28 of 1987 s. 8. Amended 28 of 1988 s. 7)
　　For the year of assessment 1988/89
　　—
　　15 1/2%.
　　(Added 28 of 1988 s. 7. Amended 17 of 1989 s. 20)
　　For the years of assessment 1989/90 to 2002/03 inclusive
　　—
　　15%.
　　(Added 17 of 1989 s. 20. Amended 24 of 2003 s. 9)
　　For the year of assessment 2003/04
　　—
　　15 1/2%.
　　(Added 24 of 2003 s. 9)
　　For the year of assessment 2004/05 and for each year after that year
　　—
　　16%.
　　(Added 24 of 2003 s. 9)
　　Cap 112 Sched 2 RATES
　　[sections 13 & 43(1)]
　　For the years of assessment 1947/48 to 1949/50 inclusive
　　(Amended 49 of 1956 s. 68)
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $5000
　　1/4 standard rate
　　(b)
　　Upon the next $5000
　　1/4 " "
　　(c)
　　-do-
　　3/4 " "
　　(d)
　　-do-
　　The full standard rate
　　(e)
　　-do-
　　1 1/4 standard rate
　　(f)
　　-do-
　　1 1/2 " "
　　(g)
　　-do-
　　1 3/4 " "
　　(h)
　　Upon the remainder
　　Twice the standard rate
　　Note:-Where a person is liable to the appropriate tax for a part only of any year of assessment the amounts in the second column against items (a) to (g) will be reduced in the proportion which the number of days he is so liable bears to the number of days in that year of assessment.
　　For the years of assessment 1950/51 to 1965/66 inclusive
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $5000
　　1/5 standard rate
　　(b)
　　Upon the next $5000
　　2/5 " "
　　(c)
　　-do-
　　3/5 " "
　　(d)
　　-do-
　　4/5 " "
　　(e)
　　-do-
　　The full standard rate
　　(f)
　　-do-
　　1 1/5 " "
　　(g)
　　-do-
　　1 2/5 " "
　　(h)
　　-do-
　　1 3/5 " "
　　(i)
　　-do-
　　1 4/5 " "
　　(j)
　　Upon the remainder
　　Twice the standard rate
　　(Added 30 of 1950 Schedule. Amended 37 of 1950 Schedule; 15 of 1966 s. 5)
　　For the years of assessment 1966/67 to 1971/72 inclusive
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $5000
　　2 3/4%
　　(b)
　　Upon the next $5000
　　5 1/2%
　　(c)
　　-do-
　　8 1/4%
　　(d)
　　-do-
　　11%
　　(e)
　　-do-
　　14%
　　(f)
　　-do-
　　17%
　　(g)
　　-do-
　　20%
　　(h)
　　-do-
　　23%
　　(i)
　　-do-
　　26%
　　(j)
　　Upon the remainder
　　30%
　　(Added 15 of 1966 s. 5. Amended 40 of 1972 s. 2)
　　For the years of assessment 1972/73
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $5000
　　2 1/2%
　　(b)
　　Upon the next $5000
　　5%
　　(c)
　　-do-
　　7 1/2%
　　(d)
　　-do-
　　10%
　　(e)
　　-do-
　　12 1/2%
　　(f)
　　-do-
　　15%
　　(g)
　　-do-
　　17 1/2%
　　(h)
　　-do-
　　20%
　　(i)
　　-do-
　　22 1/2%
　　(j)
　　-do-
　　25%
　　(k)
　　-do-
　　27 1/2%
　　(l)
　　Upon the remainder
　　30%
　　(Added 26 of 1972 s. 2. Amended 33 of 1973 s. 5)
　　For the years of assessment 1973/74 to 1977/78 inclusive
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $10000
　　5%
　　(b)
　　Upon the next $10000
　　10%
　　(c)
　　-do-
　　15%
　　(d)
　　-do-
　　20%
　　(e)
　　-do-
　　25%
　　(f)
　　Upon the remainder
　　30%
　　(Added 33 of 1973 s. 5. Amended 29 of 1979 s. 3; L.N. 137 of 1981)
　　For the years of assessment 1978/79 to 1984/85 inclusive
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $10000
　　5%
　　(b)
　　Upon the next $10000
　　10%
　　(c)
　　-do-
　　15%
　　(d)
　　-do-
　　20%
　　(e)
　　Upon the remainder
　　25%
　　(Added 29 of 1979 s. 3. Amended 21 of 1985 s. 3)
　　For the years of assessment 1985/86 to 1986/87 inclusive
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $10000
　　5%
　　(b)
　　Upon the next $10000
　　10%
　　(c)
　　-do-
　　15%
　　(d)
　　Upon the next $20000
　　20%
　　(e)
　　Upon the remainder
　　25%
　　(Added 21 of 1985 s. 3. Amended 28 of 1987 s. 9)
　　For the year of assessment 1987/88
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $10000
　　5%
　　(b)
　　Upon the next $10000
　　10%
　　(c)
　　Upon the next $20000
　　15%
　　(d)
　　Upon the next $20000
　　20%
　　(e)
　　Upon the remainder
　　25%
　　(Added 28 of 1987 s. 9. Amended 28 of 1988 s. 8)
　　For the years of assessment 1988/89 and 1989/90
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $10000
　　3%
　　(b)
　　Upon the next $10000
　　6%
　　(c)
　　-do-
　　9%
　　(d)
　　-do-
　　12%
　　(e)
　　-do-
　　15%
　　(f)
　　-do-
　　18%
　　(g)
　　-do-
　　21%
　　(h)
　　Upon the remainder
　　25%
　　(Added 28 of 1988 s. 8. Amended 30 of 1990 s. 5)
　　For the year of assessment 1990/91
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $10000
　　2 per cent
　　(b)
　　Upon the next $10000
　　4 per cent
　　(c)
　　-do-
　　9 per cent
　　(d)
　　-do-
　　12 per cent
　　(e)
　　-do-
　　15 per cent
　　(f)
　　-do-
　　18 per cent
　　(g)
　　-do-
　　21 per cent
　　(h)
　　Upon the remainder
　　25 per cent
　　(Added 30 of 1990 s. 5. Amended 42 of 1991 s. 2)
　　For the years of assessment 1991/92 and 1992/93
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $20000
　　2%
　　(b)
　　Upon the next $20000
　　9%
　　(c)
　　Upon the next $20000
　　17%
　　(d)
　　Upon the remainder
　　25%
　　(Added 42 of 1991 s. 2. Amended 28 of 1993 s. 2)
　　For the year of assessment 1993/94
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $20000
　　2%
　　(b)
　　Upon the next $30000
　　9%
　　(c)
　　Upon the next $30000
　　17%
　　(d)
　　Upon the remainder
　　25%
　　(Added 28 of 1993 s. 2. Amended 37 of 1994 s. 6)
　　For the years of assessment 1994/95 to 1996/97 inclusive
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $20000
　　2%
　　(b)
　　Upon the next $30000
　　9%
　　(c)
　　Upon the next $30000
　　17%
　　(d)
　　Upon the remainder
　　20%
　　(Added 37 of 1994 s. 6. Amended 42 of 1997 s. 4)
　　For the year of assessment 1997/98
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $30000
　　2%
　　(b)
　　Upon the next $30000
　　8%
　　(c)
　　Upon the next $30000
　　14%
　　(d)
　　Upon the remainder
　　20%
　　(Added 42 of 1997 s. 4. Amended 31 of 1998 s. 20)
　　For the years of assessment 1998/99 to 2002/03 inclusive
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $35000
　　2%
　　(b)
　　Upon the next $35000
　　7%
　　(c)
　　Upon the next $35000
　　12%
　　(d)
　　Upon the remainder
　　17%
　　(Added 31 of 1998 s. 20. Amended 24 of 2003 s. 10)
　　For the year of assessment 2003/04
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $32500
　　2%
　　(b)
　　Upon the next $32500
　　7 1/2%
　　(c)
　　Upon the next $32500
　　13 %
　　(d)
　　Upon the remainder
　　18 1/2%
　　(Added 24 of 2003 s. 10)
　　For the year of assessment 2004/05
　　and for each year after that year
　　SECOND COLUMN
　　THIRD COLUMN
　　(a)
　　Upon the first $30000
　　2%
　　(b)
　　Upon the next $30000
　　8%
　　(c)
　　Upon the next $30000
　　14%
　　(d)
　　Upon the remainder
　　20%
　　(Added 24 of 2003 s. 10)
　　Cap 112 Sched 3 PUBLIC UTILITY COMPANIES
　　[section 16(2)(b) & (6)]
　　(Amended 17 of 1989 s. 21)
　　The Hong Kong Electric Company, Limited.
　　China Light and Power Company, Limited.
　　The Hong Kong and China Gas Company, Limited.
　　(Added 2 of 1971 s. 48)
　　Cap 112 Sched 3A DEDUCTION FOR EXPENSES OF SELF-EDUCATION
　　[section 12(6)(a)]
　　Item
　　Year of assessment
　　Amount
　　1.
　　For the year of assessment 1996/97
　　$12000
　　2.
　　For the year of assessment 1997/98 (Amended 31 of 1998 s. 21)
　　$20000
　　3.
　　For the years of assessment 1998/99 to 2000/01 inclusive (Replaced 15 of 2001 s. 2)
　　$30000
　　4.
　　For the year of assessment 2001/02 and for each year after that year (Added 15 of 2001 s. 2)
　　$40000
　　(Added 42 of 1997 s. 5)
　　Cap 112 Sched 3B DEDUCTION FOR THE PURPOSES OF SECTION 16AA OR 26G
　　[sections 16AA & 26G]
　　1.
　　For the year of assessment to be appointed under section 2(2) of the Inland Revenue (Amendment) Ordinance 1998 (31 of 1998) and for each year after that year
　　$12000
　　(Added 31 of 1998 s. 22)___________________________________________________________________
　　Note:
　　Schedule 3B applies in relation to the year of assessment commencing on 1 April 2000 and to all subsequent years of assessment. (31 of 1998 s. 2(2); L.N. 175 of 2000)
　　Cap 112 Sched 3C ELDERLY RESIDENTIAL CARE EXPENSES DEDUCTION
　　[section 26D]
　　1. For the year of assessment 1998/99 and for each year
　　after that year $60000
　　(Added 31 of 1998 s. 22)
　　Cap 112 Sched 3D HOME LOAN INTEREST DEDUCTION
　　[section 26E]
　　1.
　　For the years of assessment 1998/99 to 2000/01 inclusive (Replaced 29 of 2001 s. 3)
　　$100000
　　2.
　　For the years of assessment 2001/02 and 2002/03 (Added 29 of 2001 s. 3)
　　$150000
　　3.
　　For the year of assessment 2003/04 and for each year after that year (Added 29 of 2001 s. 3)
　　$100000
　　(Added 31 of 1998 s. 22)
　　Cap 112 Sched 4 ALLOWANCES
　　[section 27(3)]
　　(Amended 48 of 1995 s. 13)
　　For the year of assessment 1989/90
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN
　　(the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)-
　　(a) subsection (1)(a)
　　(b) subsection (1)(b), being the first reference to the prescribed amount
　　(c) subsection (1)(b), being the references to the prescribed amount in subparagraphs (i) and (ii)
　　(d) subsection (1)(b), being the prescribed percentage
　　$32000
　　$ 7000
　　$39000
　　10%
　　2.
　　Section 29 (married person's allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b), being the first reference to the prescribed amount
　　(c) subsection (3)(b), being the references to the prescribed amount in subparagraphs (i), (ii) and (iii)
　　(d) subsection (3)(b), being the prescribed percentage
　　$66000
　　$14000
　　$80000
　　10%
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b)
　　(c) subsection (4)(a)
　　$11000$ 3000
　　$ 1200
　　4.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(b) subsection (5)
　　(i) $13000 for the first child
　　(ii) $9000 for the second child
　　(iii) $3000 for the third child
　　(iv) $2000 each for the fourth, fifth and sixth child
　　(v) $1000 for each subsequent child
　　$34000
　　5.
　　Section 32(1) (single parent allowance)
　　$20000
　　(Replaced 43 of 1989 s. 30. Amended 30 of 1990 s. 6)
　　For the year of assessment 1990/91
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN
　　(the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)-
　　(a) subsection (1)(a)
　　(b) subsection (1)(b), being the first reference to the prescribed amount
　　(c) subsection (1)(b), being the references to the prescribed amount in subparagraphs (i) and (ii)
　　(d) subsection (1)(b), being the prescribed percentage
　　$32000
　　$7000
　　$39000
　　0%
　　2.
　　Section 29 (married person's allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b), being the first reference to the prescribed amount
　　(c) subsection (3)(b), being the references to the prescribed amount in subparagraphs (i), (ii) and (iii)
　　(d) subsection (3)(b), being the prescribed percentage
　　$66000
　　$14000
　　$80000
　　0%
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b)
　　(c) subsection (4)(a)
　　$12000
　　$3000
　　$1200
　　4.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(b) subsection (5)
　　(i) $14000 for the first child
　　(ii) $10000 for the second child
　　(iii) $3000 for the third child
　　(iv) $2000 each for the fourth, fifth and sixth child
　　(v) $1000 for each subsequent child $36000
　　5.
　　Section 32(1) (single parent allowance)
　　$20000
　　(Added 30 of 1990 s. 6. Amended 42 of 1991 s. 3)
　　For the year of assessment 1991/92
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN
　　(the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)-
　　(a) subsection (1)(a)
　　(b) subsection (1)(b), being the first reference to the prescribed amount
　　(c) subsection (1)(b), being the references to the prescribed amount in subparagraphs (i) and (ii)
　　(d) subsection (1)(b), being the prescribed percentage
　　$34000
　　$ 7000
　　$41000
　　0%
　　2.
　　Section 29 (married person's allowance)-
　　(a) subsection (3)(a)
　　(b) subsection(3)(b), being the first reference to the prescribed amount
　　(c) subsection (3)(b), being the references to the prescribed amount in subparagraphs (i), (ii) and (iii)
　　(d) subsection (3)(b), being the prescribed percentage
　　$ 68000
　　$14000
　　$82000
　　0%
　　3.
　　Section 30 (dependant parent allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b)
　　(c) subsection (4)(a)
　　$12000
　　$ 3000
　　$ 1200
　　4.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(b) subsection (5)
　　(i) $14000 for the first child
　　(ii) $10000 for the second child
　　(iii) $3000 for the third child
　　(iv) $2000 for the four, fifth and sixth child
　　(v) $1000 for each subsequent child
　　$36000
　　5.
　　Section 32(1) (single parent allowance)
　　$20000
　　(Added 42 of 1991 s. 3. Amended 34 of 1992 s. 4)
　　For the year of assessment 1992/93
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN
　　(the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)-
　　(a) subsection (1)(a)
　　(b) subsection (1)(b), being the first reference to the prescribed amount
　　(c) subsection (1)(b), being the references to the prescribed amount in subparagraphs (i) and (ii)
　　(d) subsection (1)(b), being the prescribed percentage
　　$39000
　　$ 7000
　　$46000
　　0%
　　2.
　　Section 29 (married person's allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b), being the first reference to the prescribed amount
　　(c) subsection (3)(b), being the references to the prescribed amount in subparagraphs (i), (ii) and (iii)
　　(d) subsection (3)(b), being the prescribed percentage
　　$78000
　　$14000
　　$92000
　　0%
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b)
　　(c) subsection (4)(a)
　　$13500
　　$ 3000
　　$ 1200
　　4.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(b) subsection (5)
　　(i) $15500 for the first child
　　(ii) $11500 for the second child
　　(iii) $3000 for the third child
　　(iv) $2000 each for the fourth, fifth and sixth child
　　(v) $1000 for each subsequent child
　　$39000
　　5.
　　Section 32(1) (single parent allowance)
　　$23000
　　(Added 34 of 1992 s. 4. Amended 28 of 1993 s. 3)
　　For the year of assessment 1993/94
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN
　　(the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)-
　　(a) subsection (1)(a)
　　(b) subsection (1)(b), being the first reference to the prescribed amount
　　(c) subsection (1)(b), being the references to the prescribed amount in subparagraphs (i) and (ii)
　　(d) subsection (1)(b), being the prescribed percentage
　　$49000
　　$ 7000
　　$ 56000
　　0%
　　2.
　　Section 29 (married person's allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b), being the first reference to the prescribed amount
　　(c) subsection (3)(b), being the references to the prescribed amount in subparagraphs (i), (ii) and (iii)
　　(d) subsection (3)(b), being the prescribed percentage
　　$ 98000
　　$ 14000
　　$112000
　　0%
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b)
　　(c) subsection (4)(a)
　　$ 17000
　　$ 3000
　　$ 1200
　　4.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(b) subsection (5)
　　(i) $17000 for the first child
　　(ii) $17000 for the second child
　　(iii) $3000 for the third child
　　(iv) $2000 each for the fourth, fifth and sixth child
　　(v) $1000 for each subsequent child
　　$ 46000
　　5.
　　Section 32(1) (single parent allowance)
　　$ 27000
　　(Added 28 of 1993 s. 3. Amended 37 of 1994 s. 7)
　　For the year of assessment 1994/95
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN
　　(the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)-
　　(a) subsection (1)(a)
　　(b) subsection (1)(b), being the first reference to the prescribed amount
　　(c) subsection (1)(b), being the references to the prescribed amount in subparagraphs (i) and (ii)
　　(d) subsection (1)(b), being the prescribed percentage
　　$ 65000
　　$ 7000
　　$ 72000
　　0%
　　2.
　　Section 29 (married person's allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b), being the first reference to the prescribed amount
　　(c) subsection (3)(b), being the references to the prescribed amount in subparagraphs (i), (ii) and (iii)
　　(d) subsection (3)(b), being the prescribed percentage
　　$130000
　　$ 14000
　　$144000
　　0%
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b)
　　(c) subsection (4)(a)
　　$20000
　　$ 3000
　　$ 1200
　　4.
　　Section 30A (dependent grandparent allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b)
　　(c) subsection (4)(a)
　　$ 20000
　　$ 3000
　　$ 1200
　　5.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(b) subsection (5)
　　(i) $20000 for the first child
　　(ii) $20000 for the second child
　　(iii) $3000 for the third child
　　(iv) $2000 each for the fourth, fifth and sixth child
　　(v) $1000 for each subsequent child
　　$ 52000
　　6.
　　Section 32(1) (single parent allowance)
　　$ 32000
　　(Added 37 of 1994 s. 7. Amended 48 of 1995 s. 13)
　　For the year of assessment 1995/96
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN
　　(the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)-
　　(a) subsection (1)(a)
　　(b) subsection (1)(b), being the first reference to the prescribed amount
　　(c) subsection (1)(b), being the references to the prescribed amount in subparagraphs (i) and (ii)
　　(d) subsection (1)(b), being the prescribed percentage
　　$ 72000
　　$ 7000
　　$ 79000
　　0%
　　2.
　　Section 29 (married person's allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b), being the first reference to the prescribed amount
　　(c) subsection (3)(b), being the references to the prescribed amount in subparagraphs (i), (ii) and (iii)
　　(d) subsection (3)(b), being the prescribed percentage
　　$144000
　　$ 14000
　　$158000
　　0%
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b)
　　(c) subsection (4)(a)
　　$ 22000
　　$ 6000
　　$ 1200
　　4.
　　Section 30A (dependent grandparent allowance)-
　　(a) subsection (3)(a)
　　(b) subsection (3)(b)
　　(c) subsection (4)(a)
　　$ 22000
　　$ 6000
　　$ 1200
　　5.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(b) subsection (5)
　　(i) $22000 for each of the first and the second child
　　(ii) $11000 for each subsequent child
　　$121000
　　6.
　　Section 31A(1) (disabled dependent allowance)
　　$ 11000
　　7.
　　Section 32(1) (single parent allowance)
　　$ 40000
　　(Added 48 of 1995 s. 13; Amended 24 of 1996 s. 11)
　　For the year of assessment 1996/97
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN (the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)-
　　(a) subsection (1)(a)
　　$ 83000
　　(b) subsection (1)(b), being the first reference to the prescribed amount
　　$ 7000
　　(c) subsection (1)(b), being the references to the prescribed amount in subparagraphs (i) and (ii)
　　$ 90000
　　(d) subsection (1)(b), being the prescribed percentage
　　0%
　　2.
　　Section 29 (married person's allowance)-
　　(a) subsection (3)(a)
　　$166000
　　(b) subsection (3)(b), being the first reference to the prescribed amount
　　$ 14000
　　(c) subsection (3)(b), being the references to the prescribed amount in subparagraphs (i), (ii) and (iii)
　　$180000
　　(d) subsection (3)(b), being the prescribed percentage
　　0%
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　$ 24500
　　(b) subsection (3)(b)
　　$ 7000
　　(c) subsection (4)(a)
　　$ 1200
　　4.
　　Section 30A (dependent grandparent allowance)-
　　(a) subsection (3)(a)
　　$ 24500
　　(b) subsection (3)(b)
　　$ 7000
　　(c) subsection (4)(a)
　　$ 1200
　　5.
　　Section 30B(1) (dependent brother or dependent sister allowance)
　　$ 24500
　　6.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(i) $24500 for the first and second child
　　(ii) $12500 for each subsequent child
　　(b) subsection (5)
　　$136500
　　7.
　　Section 31A(1) (disabled dependent allowance)
　　$ 15000
　　8.
　　Section 32(1) (single parent allowance)
　　$ 45000
　　(Added 24 of 1996 s. 11. Amended 42 of 1997 s. 6)
　　For the year of assessment 1997/98
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN(the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)-
　　(a) subsection (1)(a)
　　$100000
　　(b) subsection (1)(b), being the first reference to the prescribed amount
　　$ 0
　　(c) subsection (1)(b), being the references to the prescribed amount in subparagraphs (i) and (ii)
　　$100000
　　(d) subsection (1)(b), being the prescribed percentage
　　0%
　　2.
　　Section 29 (married person's allowance)-
　　(a) subsection (3)(a)
　　$200000
　　(b) subsection (3)(b), being the first reference to the prescribed amount
　　$ 0
　　(c) subsection (3)(b), being the references to the prescribed amount in subparagraphs (i), (ii) and (iii)
　　$200000
　　(d) subsection (3)(b), being the prescribed percentage
　　0%
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　$ 27000
　　(b) subsection (3)(b)
　　$ 8000
　　(c) subsection (4)(a)
　　$ 1200
　　4.
　　Section 30A (dependent grandparent allowance)-
　　(a) subsection (3)(a)
　　$ 27000
　　(b) subsection (3)(b)
　　$ 8000
　　(c) subsection (4)(a)
　　$ 1200
　　5.
　　Section 30B(1) (dependent brother or dependent sister allowance)
　　$ 27000
　　6.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(i) $27000 for the first and second child
　　(ii) $14000 for each subsequent child
　　(b) subsection (5)
　　$152000
　　7.
　　Section 31A(1) (disabled dependant allowance)
　　$ 25000
　　8.
　　Section 32(1) (single parent allowance)
　　$ 75000
　　(Added 42 of 1997 s. 6. Amended 31 of 1998 s. 23)
　　For the years of assessment 1998/99 to 2002/03 inclusive
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN(the prescribed amount or percentage)
　　1.
　　Section 28 (basic allowance)
　　$108000
　　2.
　　Section 29 (married person's allowance)
　　$216000
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　$ 30000
　　(b) subsection (3)(b)
　　$ 30000
　　(c) subsection (4)(a)
　　$ 12000
　　4.
　　Section 30A (dependent grandparent allowance)-
　　(a) subsection (3)(a)
　　$ 30000
　　(b) subsection (3)(b)
　　$ 30000
　　(c) subsection (4)(a)
　　$ 12000
　　5.
　　Section 30B(1) (dependent brother or dependent sister allowance)
　　$ 30000
　　6.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　(i) $30000 for each of the first and second children
　　(ii) $15000 for each subsequent child
　　(b) subsection (5)
　　$165000
　　7.
　　Section 31A(1) (disabled dependant allowance)
　　$ 60000
　　8.
　　Section 32(1) (single parent allowance)
　　$108000
　　(Added 31 of 1998 s. 23. Amended 24 of 2003 s. 11)
　　For the year of assessment 2003/04
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN
　　(the prescribed amount)
　　1.
　　Section 28 (basic allowance)
　　$104000
　　2.
　　Section 29 (married person's allowance)
　　$208000
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　$ 30000
　　(b) subsection (3)(b)
　　$ 30000
　　(c) subsection (4)(a)
　　$ 12000
　　4.
　　Section 30A (dependent grandparent allowance)-
　　(a) subsection (3)(a)
　　$ 30000
　　(b) subsection (3)(b)
　　$ 30000
　　(c) subsection (4)(a)
　　$ 12000
　　5.
　　Section 30B(1) (dependent brother or dependent sister allowance)
　　$ 30000
　　6.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　$30000 each for the first to the ninth child
　　(b) subsection (5)
　　$270000
　　7.
　　Section 31A(1) (disabled dependant allowance)
　　$ 60000
　　8.
　　Section 32(1) (single parent allowance)
　　$104000
　　(Added 24 of 2003 s. 11)
　　For the year of assessment 2004/05 and
　　for each year after that year
　　FIRST COLUMN
　　(section)
　　SECOND COLUMN
　　(the prescribed amount)
　　1.
　　Section 28 (basic allowance)
　　$100000
　　2.
　　Section 29 (married person's allowance)
　　$200000
　　3.
　　Section 30 (dependent parent allowance)-
　　(a) subsection (3)(a)
　　$ 30000
　　(b) subsection (3)(b)
　　$ 30000
　　(c) subsection (4)(a)
　　$ 12000
　　4.
　　Section 30A (dependent grandparent allowance)-
　　(a) subsection (3)(a)
　　$ 30000
　　(b) subsection (3)(b)
　　$ 30000
　　(c) subsection (4)(a)
　　$ 12000
　　5.
　　Section 30B(1) (dependent brother or dependent sister allowance)
　　$ 30000
　　6.
　　Section 31 (child allowance)-
　　(a) subsection (1)
　　$30000 each for the first to the ninth child
　　(b) subsection (5)
　　$270000
　　7.
　　Section 31A(1) (disabled dependant allowance)
　　$ 60000
　　8.
　　Section 32(1) (single parent allowance)
　　$100000
　　(Added 24 of 2003 s. 11)
　　Cap 112 Sched 5
　　[sections 68 & 69]
　　PART I
　　ORDER FOR APPELLANT TO PAY COSTS
　　1.
　　Maximum amount which the Board of Review may order
　　the appellant to pay as costs of the Board
　　$5000
　　PART II
　　APPLICATION FEE FOR CASE STATED
　　1.
　　Fee payable for application requiring the Board of Review to state a case
　　$640
　　(Schedule 5 replaced 12 of 2004 s. 21)
　　Cap 112 Sched 6
　　[section 26A(2) & (3)]
　　PART I
　　INSTRUMENTS
　　1. A bill of exchange within the meaning of section 3 of the Bills of Exchange Ordinance (Cap 19).
　　2. A promissory note within the meaning of section 89 of the Bills of Exchange Ordinance (Cap 19).
　　3. Any other instrument which evidences an obligation to pay a stated or determinable amount to bearer or to order, on or before a fixed time, with or without interest, being an instrument by the delivery of which, with or without endorsement, the right to receive that stated or determinable amount, with or without interest, is transferable.
　　PART II
　　BODIES
　　1. The Asian Development Bank.
　　2. The International Bank for Reconstruction and Development.
　　3. The International Finance Corporation.
　　4. The European Investment Bank.
　　5. The European Bank for Reconstruction and Development. (Added L.N. 478 of 1993)
　　6. The Inter-American Development Bank. (Added L.N. 478 of 1993)
　　7. The Nordic Investment Bank. (Added L.N. 478 of 1993)
　　8. The European Company for the Financing of Railroad Rolling Stock. (Added L.N. 654 of 1994)
　　9. The Council of Europe Social Development Fund. (Added L.N. 367 of 1995).
　　10. The African Development Bank. (Added L.N. 309 of 1997)
　　(Added 17 of 1992 s. 3)
　　Cap 112 Sched 7 TRANSITIONAL PROVISIONS RELATING TO THE INLAND REVENUE (AMENDMENT) (NO. 2) ORDINANCE 1993
　　[section 89(2)]
　　1. In this Schedule "amending Ordinance" (修订条例) means the Inland Revenue (Amendment) (No. 2) Ordinance 1993 (52 of 1993).
　　2. No assessment to tax in respect of the year of assessment commencing on 1 April 1993 issued prior to 1 April 1994 shall be variable by the Commissioner by reason of the amendment to the Ordinance by the amending Ordinance.
　　3. In respect of the year of assessment commencing on 1 April 1993, in the case where a person charged by an assessment in respect of that year owns more than one property, any provisional property tax paid for that year of assessment by reason of separate assessments for each of those properties shall be aggregated into a single sum prior to being applied in accordance with section 63P.
　　(Added 52 of 1993 s. 12)
　　Cap 112 Sched 8 RATE OF PROFITS TAX IN RESPECT OF A CORPORATION
　　[sections 14(2) & 63H(1A)]
　　For the years of assessment 1992/93 and 1993/94
　　17 1/2%
　　For the years of assessment 1994/95 to 1997/98 inclusive
　　16 1/2%
　　(Added 37 of 1994 s. 8. Amended 32 of 1998 s. 31)
　　For the years of assessment 1998/99 to 2002/03 inclusive
　　16%
　　(Added 37 of 1994 s. 8. Amended 32 of 1998 s. 31)
　　For the year of assessment 2003/04 and for each year after that year
　　17 1/2%
　　(Added 24 of 2003 s. 12)
　　(Added 56 of 1993 s. 32. Amended 37 of 1994 s. 8)
　　Cap 112 Sched 9 TRANSITIONAL PROVISIONS RELATING TO THE INLAND REVENUE (AMENDMENT) (NO. 5) ORDINANCE 1993
　　[section 89]
　　1. In this Schedule-
　　"amending Ordinance" (修订条例) means the Inland Revenue (Amendment) (No. 5) Ordinance 1993 (76 of 1993);
　　"retirement scheme" (退休计划) means a retirement scheme as defined in section 2(1) prior to the commencement of section 2 of the amending Ordinance.
　　2. Notwithstanding the repeal of section 87A by the amending Ordinance, where an application for approval of a retirement scheme under that section was received by the Commissioner before such repeal, the Commissioner may approve the scheme as if that section has not been repealed, and where such approval has been given the scheme shall be deemed to have been approved by the Commissioner under that section immediately prior to its repeal by the amending Ordinance.
　　3. The approval given by the Commissioner to any retirement scheme under section 87A prior to its repeal by the amending Ordinance shall-
　　(a) continue to be effective unless and until it is-
　　(i) deemed to have been withdrawn under subparagraph (b); or
　　(ii) withdrawn under paragraph 4; (b) be deemed to have been withdrawn-
　　(i) upon the scheme becoming a recognized occupational retirement scheme other than by virtue of paragraph (a) of the definition of "recognized occupational retirement scheme" (认可职业退休计划) in section 2(1);
　　(ii) where an application is made under section 7 or 15 of the Occupational Retirement Schemes Ordinance (Cap 426) in respect of the scheme before the commencement of section 3 of that Ordinance but the application has not been disposed of prior to the commencement of that section, on the date on which the application is finally disposed of;
　　(iii) where an application made under section 7 or 15 of the Occupational Retirement Schemes Ordinance (Cap 426) in respect of the scheme is rejected and an appeal (if any) against such rejection is dismissed before the commencement of section 3 of that Ordinance, on that date of commencement; or
　　(iv) where no application for registration or exemption under the Occupational Retirement Schemes Ordinance (Cap 426) has been made prior to the date of commencement of section 3 of that Ordinance, on that date of commencement. 4. The Commissioner may withdraw the approval given to any retirement scheme under section 87A prior to its repeal by the amending Ordinance if any term or condition of the scheme is altered unless-
　　(a) the alteration is made solely to secure the issue of an exemption certificate in respect of the scheme or registration of the scheme under section 7 or 18 of the Occupational Retirement Schemes Ordinance (Cap. 426); or
　　(b) in the case of any other alteration, the Commissioner is notified in writing of such alteration within 1 month after it is made and the scheme, as altered, complies substantially with the requirements set out in paragraph 7. 5. Where an application is made under section 7(1) or 15 of the Occupational Retirement Schemes Ordinance (Cap. 426) in respect of a retirement scheme which was approved for the time being by the Commissioner under section 87A before its repeal by the amending Ordinance, the employer who operates the scheme shall as soon as reasonably practicable after the determination of the application or appeal (if any) give a notice in writing to the Commissioner of the result of the application and, where an appeal has been made against the refusal of such application under section 19 of the Occupational Retirement Schemes Ordinance (Cap. 426), the result of such appeal.
　　6. Section 17(1)(j) applies to a retirement scheme as defined in section 2(1) prior to the commencement of section 2 of the amending Ordinance.
　　7. The requirements referred to in paragraph 4(b) are-
　　(a) the retirement scheme shall be exclusively for the benefit of the employee or employees and of the spouse, children, surviving dependants, or legal personal representatives of an employee;
　　(b) each employee concerned shall be entitled to defined benefits and the terms and conditions of the retirement scheme shall have been made known to all the employees concerned;
　　(c) the benefits afforded by the retirement scheme shall accrue only-
　　(i) on retirement from the service of the employer at some specified age of not less than 45 years; or
　　(ii) on retirement after some specified period of service with the employer of not less than 10 years; or
　　(iii) on attaining the age of 60 years or some specified age for retirement whichever is the later; or
　　(iv) on earlier incapacity or death:
　　Provided where, however, the retirement scheme provides for proportionate or reduced benefits in the event of an employee leaving the employer's service prior to attaining the specified age or completing the specified period of service, the provision for such benefits shall not in itself disqualify the scheme from retaining the approved status; (d) the nature of the benefits afforded by the retirement scheme shall be the same in relation to all the persons to whom the scheme relates but a scheme relating to more than one class of employee may be regarded as so many separate schemes for this purposes;
　　(e) where the retirement scheme is conducted by a third party to whom the employer makes periodical contributions, the diversion of such contributions to any purposes (other than those of the scheme) and the refund of such contributions to the employer shall, except with the consent of the Commissioner and subject to subparagraph (f), be prohibited;
　　(f) the employer shall have no lien on any sum or other benefit to which the employee would be entitled under the retirement scheme except-
　　(i) to the extent that the employer has suffered a loss due to a dishonest act committed by the employee; or
　　(ii) to the extent of a debt acknowledged in writing by the employee as owing to the employer.
　　(Added 76 of 1993 s. 11)
　　Cap 112 Sched 10
　　[section 88A]
　　PART I
　　ADVANCE RULINGS
　　1. On an application made by a person in accordance with this Part, the Commissioner may make a ruling on how any provision of this Ordinance, other than that relating to the imposition or remission of a penalty, the correctness of a return or other information supplied by any person, the prosecution of any person or the recovery of any debt owing by any person, applies to the applicant or to the arrangement described in the application, whether or not reference is made to that provision in the application.
　　2. The Commissioner may decline to make a ruling if-
　　(a) the application seeking the ruling would require the Commissioner to determine or establish any question of fact;
　　(b) the Commissioner considers that the correctness of the ruling would depend on the making of assumptions, whether in respect of a future event or any other matter;
　　(c) the matter on which the ruling is sought is subject to an objection or appeal, whether in relation to the applicant or any other person; or
　　(d) the matter on which the ruling is sought is the subject of a return which has been or is due to be lodged under this Ordinance.3. The Commissioner shall not make a ruling if-
　　(a) the Commissioner considers that the arrangement in relation to which the ruling is sought is not seriously contemplated by the applicant;
　　(b) the application is frivolous or vexatious;
　　(c) the Commissioner is undertaking an audit on how any provision of this Ordinance applies to the applicant, or to an arrangement similar to the arrangement which is the subject of the application, during any period for which the proposed ruling would apply were the ruling to be made;
　　(d) the Commissioner considers that the applicant has not provided sufficient information in relation to the application; or
　　(e) the Commissioner considers that it would be unreasonable to make a ruling in view of the resources available to the Commissioner.4. The Commissioner shall, where he has declined to make a ruling under section 2 or has not made a ruling by virtue of section 3, notify the applicant in writing of his decision and the reasons therefor.
　　5. Where the Commissioner has made a ruling to a person on the application of any provision of this Ordinance in relation to an arrangement, and-
　　(a) the ruling applies in relation to the arrangement during the whole or any part of the period specified in the ruling; and
　　(b) the person has under section 15 disclosed in the return provided under this Ordinance that he has relied on the ruling in preparing and providing the return,the Commissioner shall apply the provision in relation to the person and the arrangement in respect of the whole of the period or the part of the period, as the case may be, in accordance with the ruling.
　　6. A ruling shall apply in relation to an arrangement as a ruling on a provision of this Ordinance only if the provision is expressly referred to in the ruling and only for the period specified in the ruling.
　　7. A ruling shall not apply in relation to an arrangement if-
　　(a) the arrangement is materially different from the arrangement identified in the ruling;
　　(b) there was a material omission or misrepresentation in, or in connection with, the application seeking the ruling; or
　　(c) any assumption of the Commissioner in respect of a future event or any other matter that is stated in the ruling is incorrect.8. An application for a ruling must-
　　(a) identify the applicant;
　　(b) disclose all relevant facts and documents relating to the arrangement in respect of which the ruling is sought;
　　(c) state the provision of this Ordinance in respect of which the ruling is sought;
　　(d) state the proposition of law (if any) which is relevant to the issues raised in the application;
　　(e) provide such other information as the Commissioner may specify in writing from time to time for the purposes of this section; and
　　(f) be accompanied by a draft ruling.9. The Commissioner may at any time request further relevant information in respect of an application for a ruling.
　　10. Without prejudice to section 2, if the Commissioner considers that the correctness of a ruling would depend on the making of assumptions, whether in respect of a future event or any other matter, the Commissioner may, subject to section 11, make any assumption which he considers to be the most appropriate.
　　11. The Commissioner may not make any assumption in respect of information which the applicant can provide.
　　12. A ruling made by the Commissioner must state-
　　(a) the name of the person, the provision of this Ordinance, and the arrangement to which the ruling applies;
　　(b) the period for which the ruling applies; and
　　(c) any material assumptions in respect of a future event or any other matter made by the Commissioner.13. The Commissioner may at any time withdraw a ruling by notifying the person to whom the ruling applies in writing of the withdrawal and the reasons therefor.
　　14. If the Commissioner withdraws a ruling made in respect of an arrangement-
　　(a) the ruling shall cease to apply in relation to the arrangement if the arrangement is entered into or effected after the date of the withdrawal;
　　(b) if the arrangement has been entered into or effected on or before the date of the withdrawal-
　　(i) where the person to whom the ruling applies has under section 15 disclosed in the return provided under this Ordinance that he has relied on the ruling in preparing and providing the return, the ruling shall after the date of the withdrawal continue to apply in relation to the arrangement for the remainder of the period specified in the ruling;
　　(ii) in any other case, the ruling shall cease to apply in relation to the arrangement.15. Where-
　　(a) a person has obtained a ruling;
　　(b) the person is required to provide a return under this Ordinance; and
　　(c) in preparing the return the person is required to take into account the way in which a provision of this Ordinance applies to the arrangement identified in the ruling,the person must disclose in the return-
　　(i) the existence of the ruling;
　　(ii) whether or not the person has relied on the ruling in preparing and providing the return; and
　　(iii) any material changes to the arrangement identified in the ruling.16. (a) If any provision of this Ordinance that is the subject of or affects a ruling is repealed, the ruling shall cease to apply to the extent of, and from the effective date of, that repeal.
　　(b) If any provision of this Ordinance that is the subject of a ruling is amended, or repealed in part only, so that the way in which the provision applies is altered, the ruling shall cease to apply to the extent of, and from the effective date of, the amendment or partial repeal.
　　PART II
　　FEES
　　1. The fees specified in respect of an application for a ruling made in accordance with Part I are as follows-
　　(a) application fee-
　　(i)
　　for a ruling on whether profits are to be treated as chargeable to profits tax under section 14 of this Ordinance as arising in or derived from Hong Kong
　　$30000
　　(ii)
　　for a ruling on whether remuneration is to be treated as chargeable to salaries tax by virtue of section 9A of this Ordinance
　　$10000
　　(iii)
　　for any other ruling
　　$10000
　　(b) where the time spent in consideration of the application, including any time spent in consulting with the applicant, exceeds the time specified in section 3 for the type of rulings to which the ruling belongs, an additional fee calculated on the basis of each hour or any part thereof spent by-
　　(i)
　　a Deputy Commissioner
　　$1330
　　(ii)
　　an Assistant Commissioner
　　$1260
　　(iii)
　　any other person appointed under this Ordinance
　　$10002. (a) In an application for a ruling made in accordance with Part I, reimbursement shall be made in respect of-
　　(i) any fees paid by the Commissioner to any person, as a result of the Commissioner requiring any external advice in relation to the ruling; and
　　(ii) any costs and reasonable disbursements incurred by the Commissioner in relation to the ruling.(b) For the purposes of this Ordinance, the reimbursement required to be made under paragraph (a) shall, in addition to the fees specified in section 1, be regarded as the fees specified in respect of an application for a ruling made in accordance with Part I.3. The time specified for the purposes of section 1(b) is as follows-
　　(a)
　　for a ruling on whether profits are to be treated as chargeable to profits tax under section 14 of this Ordinance as arising in or derived from Hong Kong
　　23 hours
　　(b)
　　for a ruling on whether remuneration is to be treated as chargeable to salaries tax by virtue of section 9A of this Ordinance
　　11 hours
　　(c)
　　for any other ruling
　　7 hours 4. Where an application for a ruling is withdrawn, the applicant is still liable to pay all the fees specified in this Part and incurred in respect of the application before the Commissioner receives notice of the withdrawal.
　　(Added 32 of 1998 s. 32)
　　Cap 112 Sched 11 FEE PAYABLE ON REQUEST FOR NOTICE UNDER SECTION 88B
　　[section 88B]
　　The fee payable in respect of a request under section 88B is $350.
　　(Added 30 of 1999 s. 44)
　　Cap 112 Sched 12 TRANSITIONAL PROVISIONS RELATING TO PROVISIONAL SALARIES TAX IN RESPECT OF THE YEAR OF ASSESSMENT 2001/02
　　[section 89]
　　1. In this Schedule-
　　"dwelling" (住宅), "place of residence" (居住地方) and "recognized organization or association" (认可组织或协会) have the respective meanings assigned to them in section 26E(9);
　　"home loan" (居所贷款), in relation to a person applying under paragraph 2, means a loan of money which is-
　　(a) applied wholly or partly for the acquisition of a dwelling which-
　　(i) during any period of time in the year of assessment 2001/02 is held by the person as a sole owner, or as a joint tenant or tenant in common; and
　　(ii) during that period of time is used by the person exclusively or partly as his place of residence; and
　　(b) secured during that period of time by a mortgage or charge over that dwelling or any other property in Hong Kong;"home loan interest" (居所贷款利息), in relation to a person applying under paragraph 2, means interest on a home loan which is payable by the person as a sole owner or as a joint tenant or tenant in common of the dwelling to which the home loan relates, to-
　　(a) the Government;
　　(b) a financial institution;
　　(c) a credit union registered under the Credit Unions Ordinance (Cap 119);
　　(d) a money lender licensed under the Money Lenders Ordinance (Cap 163);
　　(e) the Hong Kong Housing Society;
　　(f) an employer of the person; or
　　(g) any recognized organization or association.
　　2. Without prejudice to section 63E, where in relation to the year of assessment 2001/02 a person is liable to pay provisional salaries tax, that person may, by notice in writing lodged with the Commissioner not later than-
　　(a) 28 days before the day by which the provisional salaries tax is to be paid; or
　　(b) 14 days after the date of the notice for payment of the provisional salaries tax given under section 63C(6),whichever is the later, apply to have the payment of the whole or part of such tax held over until he is required to pay salaries tax for that year of assessment, on the ground that he has paid or is likely to pay during that year of assessment home loan interest of an amount which exceeds-
　　(i) in a case where the dwelling to which the home loan interest relates is held by the person as a sole owner, $100000; or
　　(ii) in a case where the dwelling to which the home loan interest relates is held by the person otherwise than as a sole owner, the amount calculated in accordance with paragraph 3.
　　3. The amount referred to in paragraph 2(ii) shall be-
　　(a) in a case where the dwelling is held by the person as a joint tenant, $100000 as divided by the number of joint tenants; or
　　(b) in a case where the dwelling is held by the person as a tenant in common, $100000 as multiplied by his share in the ownership in the dwelling.
　　4. Where the Commissioner is satisfied that it is appropriate to do so, he may, either generally or in a particular case, extend the time within which a person may apply under paragraph 2.
　　5. On receipt of an application under paragraph 2, the Commissioner shall consider the application and may hold over the payment of the whole or part of the provisional salaries tax.
　　6. The Commissioner shall, by notice in writing, inform the person applying under paragraph 2 of his decision.
　　(Schedule 12 added 29 of 2001 s. 4)
　　Cap 112 Sched 13 INSTITUTIONS THAT MAY ACCREDIT OR RECOGNIZE TRAINING OR DEVELOPMENT COURSES FOR THE PURPOSE OF SECTION 12(6)(c)(iii)
　　[section 12]
　　Item
　　Institution
　　1.
　　The Architects Registration Board established by section 4 of the Architects Registration Ordinance (Cap 408)
　　2.
　　The Chinese Medicine Council of Hong Kong established by section 3 of the Chinese Medicine Ordinance (Cap 549)
　　3.
　　The Chiropractors Council established by section 3 of the Chiropractors Registration Ordinance (Cap 428)
　　4.
　　The Construction Industry Training Authority established by section 4 of the Industrial Training (Construction Industry) Ordinance (Cap 317)
　　5.
　　The Dental Council of Hong Kong established by section 4 of the Dentists Registration Ordinance (Cap 156)
　　6.
　　The Engineers Registration Board established by section 3 of the Engineers Registration Ordinance (Cap 409)
　　7.
　　The Estate Agents Authority established by section 4 of the Estate Agents Ordinance (Cap 511)
　　8.
　　The Hong Kong Academy of Medicine established by section 3 of the Hong Kong Academy of Medicine Ordinance (Cap 419)
　　9.
　　The Hong Kong Bar Association referred to in section 2(1) of the Legal Practitioners Ordinance (Cap 159)
　　10.
　　The Hong Kong Institute of Architects incorporated by section 3 of The Hong Kong Institute of Architects Incorporation Ordinance (Cap 1147)
　　11.
　　The Hong Kong Institution of Engineers incorporated by section 3 of The Hong Kong Institution of Engineers Ordinance (Cap 1105)
　　12.
　　The Hong Kong Institute of Housing incorporated by section 3 of The Hong Kong Institute of Housing Ordinance (Cap 507)
　　13.
　　The Hong Kong Institute of Landscape Architects incorporated by section 3 of The Hong Kong Institute of Landscape Architects Incorporation Ordinance (Cap 1162)
　　14.
　　The Hong Kong Institute of Planners incorporated by section 3 of The Hong Kong Institute of Planners Incorporation Ordinance (Cap 1153)
　　15.
　　The Hong Kong Institute of Surveyors incorporated by section 3 of The Hong Kong Institute of Surveyors Ordinance (Cap 1148)
　　16.
　　The Hong Kong Institute of Certified Public Accountants incorporated by section 3 of the Professional Accountants Ordinance (Cap 50) (Amended 23 of 2004 s. 56)
　　17.
　　The Hong Kong Society of Notaries referred to in section 2(1) of the Legal Practitioners Ordinance (Cap 159) as amended by section 5(1)(e) of the Legal Practitioners (Amendment) Ordinance 1998 (27 of 1998)
　　18.
　　The Housing Managers Registration Board established by section 3 of the Housing Managers Registration Ordinance (Cap 550)
　　19.
　　The Land Surveyors Registration Committee appointed under section 6 of the Land Survey Ordinance (Cap 473)
　　20.
　　The Landscape Architects Registration Board established by section 3 of the Landscape Architects Registration Ordinance (Cap 516)
　　21.
　　The Law Society of Hong Kong referred to in section 2(1) of the Legal Practitioners Ordinance (Cap 159)
　　22.
　　The Medical Council of Hong Kong established by section 3 of the Medical Registration Ordinance (Cap 161)
　　23.
　　The Medical Laboratory Technologists Board established by section 5 of the Supplementary Medical Professions Ordinance (Cap 359)
　　24.
　　The Midwives Council of Hong Kong established by section 3 of the Midwives Registration Ordinance (Cap 162)
　　25.
　　The Nursing Council of Hong Kong established by section 3 of the Nurses Registration Ordinance (Cap 164)
　　26.
　　The Occupational Therapists Board established by section 5 of the Supplementary Medical Professions Ordinance (Cap 359)
　　27.
　　The Optometrists Board established by section 5 of the Supplementary Medical Professions Ordinance (Cap 359)
　　28.
　　The Pharmacy and Poisons Board established by section 3 of the Pharmacy and Poisons Ordinance (Cap 138)
　　29.
　　The Physiotherapists Board established by section 5 of the Supplementary Medical Professions Ordinance (Cap 359)
　　30.
　　The Planners Registration Board established by section 3 of the Planners Registration Ordinance (Cap 418)
　　31.
　　The Radiographers Board established by section 5 of the Supplementary Medical Professions Ordinance (Cap 359)
　　32.
　　The Security and Guarding Services Industry Authority established by section 4 of the Security and Guarding Services Ordinance (Cap 460)
　　33.
　　The Social Workers Registration Board established by section 4 of the Social Workers Registration Ordinance (Cap 505)
　　34.
　　The Surveyors Registration Board established by section 3 of the Surveyors Registration Ordinance (Cap 417)
　　35.
　　The Travel Industry Council of Hong Kong referred to in section 32A(1) of the Travel Agents Ordinance (Cap 218)
　　36.
　　The Veterinary Surgeons Board established by section 3 of the Veterinary Surgeons Registration Ordinance (Cap 529)
　　37.
　　The Vocational Training Council established by section 4 of the Vocational Training Council Ordinance (Cap 1130)
　　(Schedule 13 added 12 of 2004 s. 22)__________________________________________________________________________
　　Notes:
　　1. The amendments made by 12 of 2004 to this schedule except item 17 apply in relation to the year of assessment 2004/05 and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(5)(a))
　　2. The amendment made by 12 of 2004 to item 17 of this schedule applies in relation to the year of assessment in which section 5(1)(e) of the Legal Practitioners (Amendment) Ordinance 1998 (27 of 1998) comes into operation and to all subsequent years of assessment. (Please see 12 of 2004 s. 2(5)(b))

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