税務局 – 2023-24 利得税電子報税

税務局已於2024年4月2日向法團及業務發出2023/24年度利得税報税表。 今年是税務局第二年推行自願性利得税電子報税措施。税務局鼓勵納税人參與自願以電子方式提交利得税報税表和所需表格,連同符合iXBRL格式的佐證文件﹙包括財務報表和税項計算表﹚一併提交。 為便利納税人擬備所需的 iXBRL 數據檔案,納税人可以從税務局網站免費下載 「税務局分類標準準則」﹙「分類標準準則」)和「税務局iXBRL 數據擬備工具」﹙「擬備工具」)。 今年税務局已更新和優化分類標準準則和擬備工具。主要優化的功能包括: 增加轉移功能 提升使用模板工具的總入息門檻,從200萬港元增加至500萬港元 同時,税務局亦推出了第一版繁體中文分類標準準則及繁體中文擬備工具,讓納税人轉換他們的繁體中文佐證文件為iXBRL數據檔案。 如欲了解利得税電子報税和使用擬備工具的更多詳情,請瀏覽税務局網頁 www.ird.gov.hk/c_epf及www.ird.gov.hk/ixbrl。如有查詢,納税人可電郵到 ixbrl_reporting@ird.gov.hk,或可經網上預約服務預約指定時段以電話查詢有關事宜。 電子報税的好處 減少報税過程中的錯誤 減少簽署或安排授權的處理時間 提高效率、可靠性和準確性 提供全天候服務 ...
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Extension! 2023 TIHK Chartered Tax Adviser E-Conference

e20231201 2023 TIHK Chartered Tax Adviser E-Conference   Programme Code:e20231201 Date:18 March 2024 (Monday) Language:English and Mandarin Venue: Online Platform Fee: $1,000 (Members only) CPD Hours:7 Seat:300 Event Categories:CTA Conference, Eseminar, Eseminar, Webinar Remark: The e-Conference is available to watch until 7 April 2024 Click here to register! http://panyu-bedford.vicp.net:84/tihk/event/20231201-2/...
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TIHK Supporting Event — CA ANZ CPD Seminar “Anchoring Tax Exposures – Risk Mitigation Strategy for Tax” with AON HK

Tax rules are sometimes complex, especially in cross-border situations. Even with the best advice, companies need to make good faith judgements about how the rules apply to their business operations. Tax authorities might have a different judgement about how rules applies and challenge the tax position taken by a company. The uncertainties that result for companies often involve significant amounts and could cover multiple financial years. A tool like tax insurance could help companies to manage tax risks that may arise to obtain great certainty. Co-hosted by CA ANZ HK and AON HK, this joint CPD seminar will cover the evolving tax rules globally, participants will be able to learn how companies can manage their tax risks that may arise and adopt a variety of tools to secure their tax risks. Event Details: Date: 14 March 2024 (Thursday) Fee: TIHK members are entitled to enrol this seminar at CA ANZ member rate (HKD100 and 1 CPD hour will be given upon attending the seminar.) Venue: Aon...
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TIHK X SCAA Seminar — The Use of IRD iXBRL Data Preparation Tools

*TIHK members only (Free of charge) The Inland Revenue Department (IRD) launched enhanced e-filing services for profits tax returns on 1 April 2023.  These services aim at promoting tax digitalization and enhancing the efficiency of the profits tax returns filing. The enhanced e-filing services include e-submission of supporting documents in iXBRL format.  The IRD provides free conversion tools, namely, IRD iXBRL Data Preparation Tools (the Tools) for corporations and businesses to convert financial statements and tax computations into iXBRL data files. To provide additional support to the practitioners, IRD co-organizes a course with The Society of Chinese Accountants & Auditors (SCAA) and The Taxation of Institute of Hong Kong (TIHK) to give hands-on training on the operation of the Tools.  The speakers will also walk you through the basic features of the IRD Taxonomy Package, overview and functions of the Tools, and demonstrate the process flow from preparation to generation of the iXBRL finalised package.   Date: 15 三月 2024 (Friday) Time: 6:30 pm -...
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TIHK Career Development Programme 2024

TIHK Career Development Programme 2024

Programme Overview To promote the study of taxation and encourage the pursuit of tax profession, the Taxation Institute of Hong Kong (“The Institute”) is organising the Career Development Programme (“the Programme”) again in 2024. The Programme consists of interviews, opportunities offered by employers reviewed and approved by the Institute, which serves as a platform to connect industry professionals and aspiring young adults who would like to pursue a career in tax profession. Registration & Download Download programme flyer: Employer online registration: https://form.jotform.com/240671498227463 Student online registration: https://form.jotform.com/240598181306458  Enquiry for Career Development Programme 2024 Telephone: +852 2810 0438 Email: tihkadm@tihk.org.hk        ...
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TIHK Seminar — 2024-25 Hong Kong Budget Highlights

The Hon Paul Chan Mo-po, Financial Secretary of the Government of the HKSAR, will deliver the 2024/25 Budget on 28 February 2024.  While the Hong Kong economy revived moderately in 2023, the competition within the region and the uncertainties posed by the external environment have made it even more important for the government to come up with fiscal and tax measures that support Hong Kong’s economic growth and long term sustainability of public finance. In this seminar, Ms Carol Liu, the President of TIHK, Ms Ada Ma and Mr Desmond Wong, the Council Members of TIHK, will discuss the highlights of the 2024/25 Budget and share their insights with our members.   Date: 07 March 2024 (Thursday) Time: 12:30 pm - 1:30 pm Language: Cantonese Venue: Live webinar Speakers: Ms Carol Liu, President, TIHK Ms Ada Ma, Council Member, TIHK Mr Desmond Wong, Council Member, TIHK  ...
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TIHK Supporting Event — 7th IFA Hong Kong APAC International Tax Conference

The Conference will start with the registration and then to be followed by the Young IFA Network seminar as well as the Welcome Cocktail Reception on the evening of the 22nd of April 2024, with a full technical day program on 23rd and 24th of April 2024. A gala dinner will be held on the evening of the 23rd of April 2024. Conference Information: Date: 22 April 2024 (Monday) to 24 April 2024 (Wednesday) Time: 4:00pm to 5:30pm (HK Time) Format: In-person Venue: Marriot Ocean Park, 180 Wong Chuk Hang Rd, Aberdeen Hong Kong, Hong Kong SAR (China) For details, please visit at https://www.ifahongkong.org/ For enquiries, please contact Willem Jan Hoogland at registerinterest@ifahongkong.org....
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TIHK Supporting Event — AAIL Webinar: International Development in Cross-Border Taxation

The global minimum tax introduced as an important component of second pillar of the ‘Two-Pillar’ solution announced by OECD in July 2021 is considered to be a powerful weapon to deal with profit transfer and excessive tax competition. The Government of the Hong Kong SAR has already announced in the 2023-24 Budget Speech of her plan to bring in force Pillar 2 from 2025 onwards, and has recently started the consultation. This webinar will begin with a general introduction of the BEPS MLI, followed by an indepth discussion of the Pillar 2. The speaker will offer her insights into Pillar 2, and deliberate on how it is going to shift the tax landscape after implementation. Webinar Information: Date: 6 February 2024 (Tuesday) Time: 6:00pm to 7:00pm (HK Time) Format: Webinar Language: English Venue: Zoom platform For details, please visit at https://aail.org/2024-02-webinar-taxation/ For enquiries, please contact Asian Academy of International Law at events@aail.org...
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