Transcription of Departmental Interpretation And Practice Notes - No
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Inland Revenue Department The Government of the Hong Kong Special Administrative Region of the People's Republic of China Departmental Interpretation AND Practice Notes NO. 2 (REVISED) PROFITS TAX PART A : INDUSTRIAL BUILDINGS ALLOWANCES PART B : COMMERCIAL BUILDINGS ALLOWANCES These Notes are issued for the information and guidance of taxpayers and their authorised representatives. They have no binding force and do not affect a person s right of objection and appeal to the Commissioner, the Board of Review or the Courts. These Notes replace those issued on 20 July 1983. WONG Ho-sangCommissioner of Inland Revenue April 1999 Our web site : Inland Revenue Department The Government of the Hong Kong Special Administrative Region of the People's Republic of China Departmental Interpretation AND Practice Notes NO. 2 (REVISED) PROFITS TAX PART A : INDUSTRIAL BUILDINGS ALLOWANCES PART B : COMMERCIAL BUILDINGS ALLOWANCES Corrigendum In line 5 of Example 8 (page 14 of the Appendix), kindly amend the word December to March.
2. This Departmental Interpretation & Practice Note (DIPN) is concerned with the provisions of Part VI relating to (A) industrial buildings and structures, and (B) commercial buildings and structures. The provisions concerning machinery and plant are discussed in …
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