Author: Helios Wong

              國家稅務總局深圳市稅務局於2021年1月19日發佈了《港澳涉稅專業人士在中國（廣東）自由貿易試驗區深圳前海蛇口片區執業管理暫行辦法》（以下簡稱《辦法》）。《辦法》主要是為了促進深圳與香港特別行政區及澳門特別行政區建立更緊密涉稅專業服務貿易，助力粵港澳大灣區建設，營造市場化、法治化、國際化的營商環境。 有關詳情，請瀏覽︰ 《港澳涉稅專業人士在中國（廣東）自由貿易試驗區深圳前海蛇口片區執業管理暫行辦法》︰請按此 《港澳涉稅專業人士在中國（廣東）自由貿易試驗區深圳前海蛇口片區執業操作指引》︰ 關於《港澳涉稅專業人士在中國（廣東）自由貿易試驗區深圳前海蛇口片區執業管理暫行辦法》的政策解讀︰請按此 《辦法》主要對港澳涉稅專業人士跨境從事涉稅專業服務在執業登記條件、資格確定、可從事的涉稅服務範圍、發起設立稅務師事務所條件以及行業監管等方面進行規範： （一）落實內地與港澳相關服務貿易協定要求，除原香港稅務師外，亦允許澳門核數師和會計師到深圳前海蛇口片區從事涉稅專業服務。 （二）《辦法》取消香港稅務師合夥人、澳門核數師和會計師合夥人不得高於稅務師事務所合夥人數35%的限制；取消香港稅務師、澳門核數師和會計師在合夥制稅務師事務所成立後每年應當至少有180天在該稅務師事務所執業的限制。 （三）為進一步鼓勵港澳涉稅專業人士跨境執業，《辦法》取消資格考試，改為執業登記。已進行執業登記的港澳涉稅專業人士在內地從事涉稅專業服務需加入在深圳註冊的涉稅專業服務機構，從事專業稅務顧問、稅收策劃、涉稅鑒證、納稅情況審查業務需加入在深圳註冊的稅務師事務所或在深圳發起設立稅務師事務所。 （四）明確符合條件的港澳涉稅專業人士發起設立稅務師事務所的條件：需登記註冊在深圳前海蛇口片區；合夥人或股東至少應有一名已進行執業登記的港澳涉稅專業人士；合夥人或股東之一應由內地稅務師事務所擔任；合夥人或者股東中稅務師占比應高於百分之五十，已進行執業登記的港澳涉稅專業人士在計算稅務師占比時視同內地稅務師計入；應符合國家稅務總局關於稅務師事務所行政登記的其它相關規定。 （五）嚴格落實國家稅務總局涉稅專業服務各項監管制度要求。國家稅務總局深圳市稅務局按照國家稅務總局涉稅專業服務監管相關制度規定對港澳涉稅專業人士發起設立的稅務師事務所和已進行執業登記的港澳涉稅專業人士進行監管，開展實名資訊採集、業務資訊採集、信用評價和資訊公告。國家稅務總局深圳市稅務局和港澳稅務學會建立資訊共用機制，就跨境執業的港澳涉稅專業人士受到行政處罰或行業懲戒等情況及時回饋。 如有任何查詢，歡迎聯絡香港稅務學會秘書處︰ 電話︰2810 0438 電郵︰tihkadm@tihk.org.hk...

The 2020 CTA Examination result has been released on 11 January 2021 (Monday) by way of email and post.  Members and Students can also log in their TIHK account to view the examination result: Log-in TIHK account -> My Profile -> CTA Examination -> Year 2020 Any application for appeal against the examination result, together with the appeal fee, should reach the TIHK Secretariat by 25 January 2020 (Monday).  Late submission will not be accepted.  To download the application form for appeal, please visit www.tihk.org.hk/member-student-forms...

The Taxation Institute of Hong Kong (TIHK) would like to alert its members and the general public to the fake documents issued in the name of TIHK (see below).  These fake documents appear to be related to an internet scam. TIHK declares that it has no connection with these documents and clarifies that it will not issue any document or advice for any money transferring purpose.  The known case has been reported to the Hong Kong Police Force (HKPC). TIHK suggests its members and any persons to verify any emails and documents that claim to be sent from the Institute.  Please delete suspicious emails and attachments immediately without opening them. If you receive communication which purports to be in TIHK’s name or in the name of our employees and are unsure as to its provenance or veracity, please contact the TIHK Secretariat at 852 2810 0438 or tihkadm@tihk.org.hk. If you suspect that you have fallen prey to a scam, please report the case to...

The Institute is pleased to announce the new President, Vice-Presidents, Honorary Treasurer and Honorary Secretary of the Institute for the 2020/21 have been elected at the first Council Meeting 2020/21 which was held immediately after the 48th Annual General Meeting on 25 September 2020. A list of 2020/21 Council Members: The Institute would like to take this opportunity to thank the Council Members for their valuable services and contribution to the development of the Institute in the past year, and congratulate the President, Vice-Presidents and the Honorary Officers for being elected/re-elected. The Institute also counts on your continued support for its future development....

In view of the developing situation of the COVID-19 pandemic, many taxpayers and their representatives’ work schedules have been greatly affected as most companies have adopted remote working and the auditors cannot go to the Mainland to perform the onsite audit work. As many of the Institute members are tax practitioners who work in Small and Medium size sectors, the Institute is concerned about the coming due date for M Code Returns, and has proposed to the Inland Revenue Department (IRD) to extend the due date in order to minimise the potential impacts to both taxpayers and tax representatives during the preparation of their returns and financial statements. The IRD has replied the Institue and agreed to extend the due date for filing 2019/20 M Code Profits Tax Returns to 30 November 2020 in order to support the professionals and business.  Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date. On a...

Members and Students should note the following important updates on the 2020 CTA Qualifying Examination: 1. Precautionary Measures at Examination Venue  The Institute and the Hong Kong Examinations and Assessment Authority (HKEAA) will implement a number of prevention and control measures at the examination venue to protect all candidates from the risk of infection of COVID-19. For details of the measures, please refer to HKEAA’s notice:   2. Revision Courses Kaplan PolyU SPEED Courses to be offered: Paper 2 Hong Kong Tax Paper 4 PRC Tax Paper 5 Advanced Taxation Practice Paper 2 Hong Kong Tax Dates: 3 September to early October 12 September to 3 October Language: Cantonese Cantonese supplemented with English Closing Date for Application: Before commencement of the respective courses 8 September 2020 (Tuesday) *Deadline further extended Website: Click Here Click Here Brochure: Contact: Tel: 2526 3686 Email: HKCTA@kaplan.com Tel: 3400 2683 / 3400 2828 (Ms Wong) Email: speed@speed-polyu.edu.hk Attendance of these revision courses is optional. Please visit www.tihk.org.hk/programmes-courses/ for more details.   3. Textbook The Institute and Wolters Kluwer have jointly published the textbook “International Tax Law & Practice” for Paper 3.  To order the textbook, please click   4. Enrollment Deadline of 2020 CTA Examination Enrollment for...

As announced by the HKSAR Government, Mr Tam Tai-pang has been appointed as the new Commissioner of Inland Revenue following the retirement of Mr Wong Kuen-fai.  Mr Tam will assume the post on 20 August 2020 when Mr Wong commences his pre-retirement leave. Mr Tam has profound knowledge and experience in tax administration, and also possesses proven management and leadership skills.  The Taxation Institute of Hong Kong (“the Institute”) congratulates Mr Tam on his new appointment and looks forward to working with him for the betterment of the Hong Kong tax profession in the future. The Institute would also like to express its gratitude to Mr Wong for leading the Inland Revenue Department in the past years, and wish him a happy retirement....

The TIHK Secretariat office will resume normal office hours (9:30am to 6:30pm, Monday to Friday) from 17 August 2020 (Monday).  The office has earlier been disinfected completely. Any enquiries can be sent to tihkadm@tihk.org.hk....