CONFIDENTIAL Z
Commissioner of Inland Revenue
MEMO
To
Secretary for the Civil Service (Attention: Mr S W Harbinson)
From...
(54)
Ref.
..in..
HQ CIR/CON/18A C VII
5945001
Tel. No.
3 December 1992
Date
Mr. Dinham
(15)
PSU/GEN/208/1
Your Ref........
in
Th
1 December 1992
dated
Exemption of the Governor from salaries tax
The taxation of earnings and profits was first introduced into the law in Hong Kong by the War Revenue Ordinance (No. 13 of 1940). This had effect for the years of assessment commencing 1 April 1940 and subsequent. After the Second World War the Inland Revenue Ordinance (No. 20 of 1947) was introduced.
2.
Section 8(2)(a), in various forms, was present in the War the Inland Revenue Revenue Ordinance and, since its enactment, the Ordinance.
cc S for Tsy
PS/GH/
(Anthony AU-YEUNG)
Commissioner of Inland Revenue
G.F. 73C
CONFIDENTIAL ##