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DIPN

Misled By The Inland Revenue Department?

November 18, 2009

When I arrived in Hong Kong in the early 1980’s obtaining a copy of the Inland Revenue Department’s Assessor’s Manual was considered essential, but extremely difficult to acquire.  Gradually the Assessor’s Manual has been replaced by a series of Departmental Interpretation and Practice Notes (DIPNs).  Whereas the Assessor’s Manual had [...]

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Datatronic Limited Saga Part2 - Manufacturers Claim Hundreds of Firms Hit by Unfair Tax Rule

September 25, 2009

I refer to Mr Sun’s comments in Denise Tang’s article “Manufacturers claim hundreds of firms hit by unfair tax rule” published in the Wednesday 23rd September edition of the South China Morning Post.
I whole heartedly support Mr Sun’s views and indeed I have been very frustrated with the Inland Revenue Department’s (“the Department”) intransient stance [...]

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Can a taxpayer rely on the Inland Revenue Department?

March 30, 2009

For many years taxpayers have relied on the Inland Revenue Department’s Departmental Interpretation Practice Notes (“DIPN”). Indeed, these have proved to be extremely helpful and have frequently assisted taxpayers understand how the provisions of the Inland Revenue Ordinance are to be interpreted. However, on the front of each DIPN it is stated that;
“These notes are [...]

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