1964_INLAND_REVENUE_ORDINANCE — Page 9

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CAP. 112]

Inland Revenue

[1989 Ed.

CHAPTER 112

INLAND REVENUE

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) — 20 of 1948, 3 of 1949, 9 of 1950, 10 of 1950, 30 of 1950, 37 of 1950, 16 of 1951, 36 of 1954, 36 of 1955, 49 of 1956, 9 of 1958, G.N.A. 100 of 1960, 11 of 1961, 28 of 1964, 35 of 1965, L.N. 138 of 1965, 15 of 1966, 35 of 1966, L.N. 8 of 1968, L.N. 100 of 1968, 26 of 1969, 35 of 1969, 39 of 1969, 51 of 1969, 65 of 1970, 2 of 1971, 13 of 1971, 26 of 1972, 40 of 1972, 8 of 1973, 33 of 1973, L.N. 162 of 1973, L.N. 218 of 1973, 68 of 1973, 16 of 1974, 23 of 1974, L.N. 161 of 1974, L.N. 5 of 1975, 7 of 1975, L.N. 60 of 1975, L.N. 66 of 1975, 38 of 1975, 41 of 1975, 43 of 1975, 62 of 1975, 76 of 1975, 92 of 1975, 32 of 1976, L.N. 191 of 1976, L.N. 15 of 1977, 32 of 1977, L.N. 91 of 1978, 51 of 1978, L.N. 151 of 1978, 61 of 1978, 62 of 1978, 73 of 1978, 79 of 1978, L.N. 1 of 1979, 7 of 1979, 9 of 1979, 12 of 1979, 29 of 1979, 36 of 1979, 39 of 1979, 48 of 1979, 68 of 1979, 79 of 1979, L.N. 53 of 1980, 20 of 1980, 34 of 1980, 48 of 1980, 63 of 1980, L.N. 348 of 1980, L.N. 377 of 1980, 10 of 1981, L.N. 137 of 1981, 30 of 1981, 32 of 1981, 71 of 1981, L.N. 359 of 1981, 74 of 1981, 76 of 1981, 79 of 1981, L.N. 17 of 1982, 5 of 1982, L.N. 57 of 1982, 9 of 1982, 29 of 1982, L.N. 18 of 1983, 8 of 1983, 13 of 1983, 35 of 1983, 62 of 1983, 71 of 1983, 36 of 1984, 52 of 1984, L.N. 411 of 1984, 7 of 1985, 11 of 1985, 21 of 1985, L.N. 262 of 1985, 7 of 1986, L.N. 65 of 1986, 19 of 1986, 27 of 1986, R. Ed. 1986, 28 of 1987, 36 of 1987, 69 of 1987, 28 of 1988, 85 of 1988, 4 of 1989, 10 of 1989, 17 of 1989, L.N. 164 of 1989, L.N. 262 of 1989, 3 of 90, 43 of 89, 9 of 90. 30/9€

PART I

INTRODUCTORY

Short title

This Ordinance may be cited as the Inland Revenue Ordinance.

2. Interpretation

(1) In this Ordinance, unless the context otherwise requires- "active partner”, 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", 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

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8 00 CAP. 112] Inland Revenue [1989 Ed. CHAPTER 112 INLAND REVENUE 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) — 20 of 1948, 3 of 1949, 9 of 1950, 10 of 1950, 30 of 1950, 37 of 1950, 16 of 1951, 36 of 1954, 36 of 1955, 49 of 1956, 9 of 1958, G.N.A. 100 of 1960, 11 of 1961, 28 of 1964, 35 of 1965, L.N. 138 of 1965, 15 of 1966, 35 of 1966, L.N. 8 of 1968, L.N. 100 of 1968, 26 of 1969, 35 of 1969, 39 of 1969, 51 of 1969, 65 of 1970, 2 of 1971, 13 of 1971, 26 of 1972, 40 of 1972, 8 of 1973, 33 of 1973, L.N. 162 of 1973, L.N. 218 of 1973, 68 of 1973, 16 of 1974, 23 of 1974, L.N. 161 of 1974, L.N. 5 of 1975, 7 of 1975, L.N. 60 of 1975, L.N. 66 of 1975, 38 of 1975, 41 of 1975, 43 of 1975, 62 of 1975, 76 of 1975, 92 of 1975, 32 of 1976, L.N. 191 of 1976, L.N. 15 of 1977, 32 of 1977, L.N. 91 of 1978, 51 of 1978, L.N. 151 of 1978, 61 of 1978, 62 of 1978, 73 of 1978, 79 of 1978, L.N. 1 of 1979, 7 of 1979, 9 of 1979, 12 of 1979, 29 of 1979, 36 of 1979, 39 of 1979, 48 of 1979, 68 of 1979, 79 of 1979, L.N. 53 of 1980, 20 of 1980, 34 of 1980, 48 of 1980, 63 of 1980, L.N. 348 of 1980, L.N. 377 of 1980, 10 of 1981, L.N. 137 of 1981, 30 of 1981, 32 of 1981, 71 of 1981, L.N. 359 of 1981, 74 of 1981, 76 of 1981, 79 of 1981, L.N. 17 of 1982, 5 of 1982, L.N. 57 of 1982, 9 of 1982, 29 of 1982, L.N. 18 of 1983, 8 of 1983, 13 of 1983, 35 of 1983, 62 of 1983, 71 of 1983, 36 of 1984, 52 of 1984, L.N. 411 of 1984, 7 of 1985, 11 of 1985, 21 of 1985, L.N. 262 of 1985, 7 of 1986, L.N. 65 of 1986, 19 of 1986, 27 of 1986, R. Ed. 1986, 28 of 1987, 36 of 1987, 69 of 1987, 28 of 1988, 85 of 1988, 4 of 1989, 10 of 1989, 17 of 1989, L.N. 164 of 1989, L.N. 262 of 1989, 3 of 90, 43 of 89, 9 of 90. 30/9€ PART I INTRODUCTORY 1. Short title This Ordinance may be cited as the Inland Revenue Ordinance. 2. Interpretation (1) In this Ordinance, unless the context otherwise requires- "active partner”, 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", 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

Baseline (Original)

8 00 CAP. 112] Inland Revenue [1989 Ed. CHAPTER 112 INLAND REVENUE 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) — 20 of 1948, 3 of 1949, 9 of 1950, 10 of 1950, 30 of 1950, 37 of 1950, 16 of 1951, 36 of 1954, 36 of 1955, 49 of 1956, 9 of 1958, G.N.A. 100 of 1960, 11 of 1961, 28 of 1964, 35 of 1965, L.N. 138 of 1965, 15 of 1966, 35 of 1966, L.N. 8 of 1968, L.N. 100 of 1968, 26 of 1969, 35 of 1969, 39 of 1969, 51 of 1969, 65 of 1970, 2 of 1971, 13 of 1971, 26 of 1972, 40 of 1972, 8 of 1973, 33 of 1973, L.N. 162 of 1973, L.N. 218 of 1973, 68 of 1973, 16 of 1974, 23 of 1974, L.Ñ. 161 of 1974, L.N. 5 of 1975, 7 of 1975, L.N. 60 of 1975, L.Ñ. 66 of 1975, 38 of 1975, 41 of 1975, 43 of 1975, 62 of 1975, 76 of 1975, 92 of 1975, 32 of 1976, L.N. 191 of 1976, L.N. 15 of 1977, 32 of 1977, L.N. 91 of 1978, 51 of 1978, L.N. 151 of 1978, 61 of 1978, 62 of 1978, 73 of 1978, 79 of 1978, L.N. I of 1979, 7 of 1979, 9 of 1979, 12 of 1979, 29 of 1979, 36 of 1979, 39 of 1979, 48 of 1979, 68 of 1979, 79 of 1979, L.N. 53 of 1980, 20 of 1980, 34 of 1980, 48 of 1980, 63 of 1980, L.N. 348 of 1980, L.N. 377 of 1980, 10 of 1981, L.N. 137 of 1981, 30 of 1981, 32 of 1981, 71 of 1981, L.N. 359 of 1981, 74 of 1981, 76 of 1981, 79 of 1981, L.N. 17 of 1982, 5 of 1982, L.N. 57 of 1982, 9 of 1982, 29 of 1982, L.N. 18 of 1983, 8 of 1983, 13 of 1983, 35 of 1983, 62 of 1983, 71 of 1983, 36 of 1984, 52 of 1984, L.N. 411 of 1984, 7 of 1985, 11 of 1985, 21 of 1985, L.N. 262 of 1985, 7 of 1986, L.N. 65 of 1986, 19 of 1986, 27 of 1986, R. Ed. 1986, 28 of 1987, 36 of 1987, 69 of 1987, 28 of 1988, 85 of 1988, 4 of 1989, 10 of 1989, 17 of 1989, L.N. 164 of 1989, L.N. 262 of 1989, 3 of 90, 43 of 89, 9 of 90. 30/9€ PART I INTRODUCTORY 1. Short title This Ordinance may be cited as the Inland Revenue Ordinance. 2. Interpretation (1) In this Ordinance, unless the context otherwise requires- "active partner”, 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", 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

2026-05-04 20:35:01 · Baseline

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CAP. 112]

Inland Revenue

[1989 Ed.

CHAPTER 112

INLAND REVENUE

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) — 20 of 1948, 3 of 1949, 9 of 1950, 10 of 1950, 30 of 1950, 37

of 1950, 16 of 1951, 36 of 1954, 36 of 1955, 49 of 1956, 9 of 1958, G.N.A. 100 of 1960, 11 of 1961, 28 of 1964, 35 of 1965, L.N. 138 of 1965, 15 of 1966, 35 of 1966, L.N. 8 of 1968, L.N. 100 of 1968, 26 of 1969, 35 of 1969, 39 of 1969, 51 of 1969, 65 of 1970, 2 of 1971, 13 of 1971, 26 of 1972, 40 of 1972, 8 of 1973, 33 of 1973, L.N. 162 of 1973, L.N. 218 of 1973, 68 of 1973, 16 of 1974, 23 of 1974, L.Ñ. 161 of 1974, L.N. 5 of 1975, 7 of 1975, L.N. 60 of 1975, L.Ñ. 66 of 1975, 38 of 1975, 41 of 1975, 43 of 1975, 62 of 1975, 76 of 1975, 92 of 1975, 32 of 1976, L.N. 191 of 1976, L.N. 15 of 1977, 32 of 1977, L.N. 91 of 1978, 51 of 1978, L.N. 151 of 1978, 61 of 1978, 62 of 1978, 73 of 1978, 79 of 1978, L.N. I of 1979, 7 of 1979, 9 of 1979, 12 of 1979, 29 of 1979, 36 of 1979, 39 of 1979, 48 of 1979, 68 of 1979, 79 of 1979, L.N. 53 of 1980, 20 of 1980, 34 of 1980, 48 of 1980, 63 of 1980, L.N. 348 of 1980, L.N. 377 of 1980, 10 of 1981, L.N. 137 of 1981, 30 of 1981, 32 of 1981, 71 of 1981, L.N. 359 of 1981, 74 of 1981, 76 of 1981, 79 of 1981, L.N. 17 of 1982, 5 of 1982, L.N. 57 of 1982, 9 of 1982, 29 of 1982, L.N. 18 of 1983, 8 of 1983, 13 of 1983, 35 of 1983, 62 of 1983, 71 of 1983, 36 of 1984, 52 of 1984, L.N. 411 of 1984, 7 of 1985, 11 of 1985, 21 of 1985, L.N. 262 of 1985, 7 of 1986, L.N. 65 of 1986, 19 of 1986, 27 of 1986, R. Ed. 1986, 28 of 1987, 36 of 1987, 69 of 1987, 28 of 1988, 85 of 1988, 4 of 1989, 10 of 1989, 17 of

1989, L.N. 164 of 1989, L.N. 262 of 1989, 3 of 90, 43 of 89, 9 of 90. 30/9€

PART I

INTRODUCTORY

Short title

This Ordinance may be cited as the Inland Revenue Ordinance.

2. Interpretation

"agent", 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

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