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 |
| 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
|
| https://www.w3.org/2000/01/rdf-schema#label |
Profits Tax
|