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In this year's Budget, the Financial Secretary proposed a one-off reduction of 75 per cent of profits tax, salaries tax and tax under personal assessment for 2018-19, subject to a ceiling of $20,000. Upon enactment of the relevant legislation,
Commencing this tax payment season (November 2008), the Inland Revenue Department (IRD) will send an electronic reminder to the eTAX Account Holders Message Box around one week before the tax payment due date reminding them to pay on time. If
in tax law cases are resorted to assist the interpretation of taxation rules and concepts. Furthermore, the Inland Revenue Department also issues Departmental Interpretation and Practice Notes (DIPNs) from time to time to clarify and elaborate