Statements (18)
Predicate | Object |
---|---|
gptkbp:instanceOf |
gptkb:tax_law
|
gptkbp:administeredBy |
gptkb:Inland_Revenue_Department_(Hong_Kong)
|
gptkbp:appliesTo |
corporations
partnerships businesses sole proprietorships |
gptkbp:excludes |
profits arising outside Hong Kong
|
gptkbp:filingMethod |
annually
annual tax return |
https://www.w3.org/2000/01/rdf-schema#label |
Profits Tax
|
gptkbp:introducedIn |
1947
|
gptkbp:leviedBy |
gptkb:Hong_Kong
|
gptkbp:rateType |
flat rate
|
gptkbp:relatedTo |
gptkb:tax_law
corporate tax |
gptkbp:taxStatus |
profits
|
gptkbp:bfsParent |
gptkb:Hong_Kong_Inland_Revenue_Department
|
gptkbp:bfsLayer |
7
|