e_dipn24_service company type II

e_dipn24_service company type II - Inland Revenue...

Info icon This preview shows pages 1–4. Sign up to view the full content.

View Full Document Right Arrow Icon
Our web site : www.ird.gov.hk Inland Revenue Department Hong Kong DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 24 (REVISED) PROFITS TAX SERVICE COMPANY “TYPE II” ARRANGEMENTS These notes are issued for the information of taxpayers and their tax representatives. They contain the Department’s interpretation and practices in relation to the law as it stood at the date of publication. Taxpayers are reminded that their right of objection against the assessment and their right of appeal to the Commissioner, the Board of Review or the Court are not affected by the application of these notes. These notes replace those issued in August 1995. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue July 2009
Image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon