tax guide for charities - Inland Revenue Department
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屬公共性質的慈善機構及信託團體的 稅務指南 中華人民共和國香港特別行政區政府 稅 務 局 2021年9月 稅務局網址: www.ird.gov.hk
Transcript of tax guide for charities - Inland Revenue Department
tax_guide_for_charities1.
112 88
Statute of Elizabeth I
Lord Macnaghten Commissioners for Special Purposes of
Income Tax v Pemsel [1891] AC 531
(d)
Re Compton [1945] Ch 123 Oppenheim v Tobacco Securities Trust Co Ltd
[1951] AC 297
(c) 622
(d)
(b) (g) 3
22
88
Church Body of the Hong Kong Sheng Kung Hui v CIR [2010] 2 HKC 475
- 7 -
of Taxation v Murry 39 ATR129
/ /
/
42.
(b) 61
64
(c) 2018 4 1
50. Camille and Henry Dreyfus Foundation Inc v CIR [1954] Ch 672
54 59
- 15 -
1(1AA) 1(1AAB) 2(3)
22
(a) 88
(f)
35%
[1979] HKLR 429
57.
37 ( ) 26C
(iii) 12 12
12
(v) 18
63. 88
1
64
21
]
(2)
[ ] [ ]
[ / ]
[ ] [ / ]
- 23 -
]
[ ]
[ ]
]
III
622H 3
16(1) 16(2)(a)
24 27(6)
112 88
Statute of Elizabeth I
Lord Macnaghten Commissioners for Special Purposes of
Income Tax v Pemsel [1891] AC 531
(d)
Re Compton [1945] Ch 123 Oppenheim v Tobacco Securities Trust Co Ltd
[1951] AC 297
(c) 622
(d)
(b) (g) 3
22
88
Church Body of the Hong Kong Sheng Kung Hui v CIR [2010] 2 HKC 475
- 7 -
of Taxation v Murry 39 ATR129
/ /
/
42.
(b) 61
64
(c) 2018 4 1
50. Camille and Henry Dreyfus Foundation Inc v CIR [1954] Ch 672
54 59
- 15 -
1(1AA) 1(1AAB) 2(3)
22
(a) 88
(f)
35%
[1979] HKLR 429
57.
37 ( ) 26C
(iii) 12 12
12
(v) 18
63. 88
1
64
21
]
(2)
[ ] [ ]
[ / ]
[ ] [ / ]
- 23 -
]
[ ]
[ ]
]
III
622H 3
16(1) 16(2)(a)
24 27(6)