Inland Revenue Ordinance Cap.112

The Inland Revenue Ordinance is one of Hong Kong's Ordinances. It regulates the inland revenue of Hong Kong.

IRO Section.2 Interpretation of some terms using in the ordinance.

IRO Section.5 Charge of property tax

IRO Section.5B Ascertainment of assessable value

IRO Section.7C Rental Bad debts (irrecoverable & recovered)

IRO Section.8 Charge of salaries tax

IRO Section.9 Definition of income from employment

IRD Rules 5 Charge of Profit tax in respect of non-resident

IRO Section.14 Charge of profits tax

IRO Section.15 Certain amounts deemed trading receipts

IRO Section.17 Deductions not allowed

IRO Section.18 Basis for computing profits

IRO Section.18F Adjustment of assessable profits

IRO Section.19 Treatment of losses

IRO Section.20 Liability of certain non-resident persons

IRO Section.20A Consignment Tax

IRO Section.22 Assessment of partnerships

IRO Section.25 Deduction of property tax from profits tax

IRO Section.26A Exclusion of certain profits from tax

IRO Section.26B Concessionary deductions, general provisions

IRO Section.26C Approved charitable donations

IRO Section.26D Elderly residential care expenses

IRO Section.26E Home loan interest

IRO Section.26G Contributions to recognized retirement schemes

IRO Section.27 Allowances, general provisions

IRO Section.28 Basic allowance

IRO Section.29 Married person's allowance

IRO Section.30 Dependent parent allowance

IRO Section.31 Child allowance

IRO Section.32 Single parent allowance

IRO Section.34 Initial and annual allowances, industrial buildings and structures

IRO Section.35 Balancing allowances and charges, buildings and structures

IRO Section.37 Initial and annual allowances, machinery or plant