You will find here all the Hong Kong Tax newsletters released in 2012 and 2013.
Jan. 2013 - Publication of stamp duty (amendment) bill 2012
As reported in our tax news issued in November 2012, on 26 October 2012, the Financial Secretary announced that the Government would amend the Stamp Duty Ordinance to introduce with effect from 27 October 2012 a Buyer’s Stamp Duty (“BSD”) and to enhance the Special Stamp Duty (“SSD”) applicable to residential properties. The relevant provisions are set out in the Stamp Duty (Amendment) Bill 2012 which was gazetted on 28 December 2012.
Dec. 2012 - Commercial building allowance vs. Expenditure on building refurbishment
From time to time, taxpayers may incur capital expenditure on the renovation or refurbishment of their offices.
香港为过热的住宅物业市场推出新降温措施
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