iro section 20a

A non-resident person shall be chargeable to tax either directly or in the name of his agent in respect of all his profi...

iro section 20a

A non-resident person shall be chargeable to tax either directly or in the name of his agent in respect of all his profits arising in or derived from Hong Kong from ... ,The assessment and collection provisions – section 20A. 3. Interpretation of “agent”. 4. The assessment and collection provisions – section 20B. 6. Definition of ...

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iro section 20a 相關參考資料
Cap. 112 Inland Revenue Ordinance - Hong Kong e-Legislation

Chapter Number Index · Chinese Title Index (in Order of Number of Strokes of Chinese Character) · English Title Index (in Alphabetical Order) · Chinese Subject ...

https://www.elegislation.gov.h

Cap. 112 Inland Revenue Ordinance Section 20A Persons chargeable ...

A non-resident person shall be chargeable to tax either directly or in the name of his agent in respect of all his profits arising in or derived from Hong Kong from ...

https://www.elegislation.gov.h

Departmental Interpretation And Practice Notes - No.17 - Ird

The assessment and collection provisions – section 20A. 3. Interpretation of “agent”. 4. The assessment and collection provisions – section 20B. 6. Definition of ...

https://www.ird.gov.hk

Inland Revenue Ordinance - Wikipedia

The Inland Revenue Ordinance is one of Hong Kong's Ordinances. It regulates the inland ... IRO Section.20A Consignment Tax. IRO Section.22 Assessment of ...

https://en.wikipedia.org

Profits Tax - meaning of agent - 飛鴻稅務顧問Raymond Yeung Tax ...

Therefore, ATV was not an “agent” and it could not be charged by virtue of Section 20A of Inland Revenue Ordinance in respect of the licence fees paid to the ...

https://www.rytc.com.hk

Profits Tax - non-residents - Consignment Tax - 飛鴻稅務顧問 ...

Profits Tax - Non-residents of Hong Kong - Consignment Tax. Section 20A(3) of Inland Revenue Ordinance: A local person who sells goods in Hong Kong on ...

https://www.rytc.com.hk

《税務條例》 Inland Revenue Ordinance - Hong Kong e-Legislation

Inland Revenue Ordinance. (Cap. 112). Contents. Section. Page ..... 20A. 代非居住於香港的人士課稅的人. 4-381. 20AA. 不視為代理人的人.

https://www.elegislation.gov.h

稅務局 - Ird

按照《稅務條例》 ( 第112 章) 第20A 條╱第20B 條,上述非居住於香港的人士在香港 ... Pursuant to section 20A/20B of the Inland Revenue Ordinance (Cap.112) the ...

https://www.ird.gov.hk