### Inland Revenue Ordinance 《稅務條例》

3. Establishment of Board of Inland Revenue. Power of Chief Executive to appoint a Commissioner and other officers
(1) (a) There shall be a Board of Inland Revenue composed of the Financial Secretary and 4 other members appointed by the Chief Executive, of whom not more than one shall be an official in the employment of the Government. A member so appointed shall hold office until he shall resign or be removed from office by the Chief Executive. (Amended 12 of 1999 s. 3)
(aa) The Board of Inland Revenue shall have a secretary who shall be a deputy commissioner. (Added 8 of 1983 s. 3. Amended 48 of 1995 s. 3)
(b) 3 members of the Board of Inland Revenue shall form a quorum for the transaction of business and when the Financial Secretary is present he shall be the chairman.
(c) All matters coming before the Board of Inland Revenue shall be decided by a majority of votes, and in the case of an equality of votes the chairman or presiding member shall have a second or a casting vote. 
(d) The Board of Inland Revenue may transact any of its business by the circulation of papers without meeting; and a resolution signed by a majority of the members shall be as valid and effective as if it had been passed at a meeting by the votes of the members so signing. (Added 8 of 1983 s. 3)
(2) For the purposes of this Ordinance, the Chief Executive may appoint a Commissioner, deputy commissioners, assistant commissioners, assessors and inspectors. (Amended 36 of 1955 s. 4; 48 of 1995 s. 3; 12 of 1999 s. 3)
(3) An assistant commissioner exercising or performing any power, duty, or function of the Commissioner under this Ordinance shall be deemed for all purposes to be authorized to exercise or perform the same until the contrary is proved.
(4) All powers conferred upon an assessor by this Ordinance may be exercised by an assistant commissioner.

### Inland Revenue Ordinance 《稅務條例》

3A. Exercise of powers and duties
(1) Where under this Ordinance any power is conferred or any duty is imposed on the Commissioner and so long as it is not provided that the power or duty shall be exercised or performed by the Commissioner personally, such power may be exercised or such duty may be performed by a deputy commissioner or by an assistant commissioner. (Amended 48 of 1995 s. 4)
(2) Except where a provision of this Ordinance provides that a power or duty shall be exercised or performed by the Commissioner personally, the Commissioner may, subject to such limitations as he may think fit, authorize in writing any public officer to exercise any power or perform any duty conferred or imposed upon him by this Ordinance.
(Added 26 of 1969 s. 4)

### Inland Revenue Ordinance 《稅務條例》

7A. Interpretation
In this Part—
buildings (建築物), except for the purposes of section 5(2), includes any part of a building; (Replaced 35 of 1965 s. 4. Amended 56 of 1993 s. 6)
land or buildings or land and buildings (土地或建築物或土地連建築物) includes piers, wharves and other structures;
occupied (佔用), in relation to land or buildings or land and buildings, means land or buildings or land and buildings which are being put to beneficial use. (Replaced 76 of 1975 s. 6)
(Added 36 of 1955 s. 9)

### Inland Revenue Ordinance 《稅務條例》

7C. Bad debts
(1) In ascertaining the assessable value of any land or buildings or land and buildings under this Part for any year of assessment commencing on or after 1 April 1983, there shall be deducted any consideration in money or money’s worth, payable or deemed to be payable on or after 1 April 1983 to, to the order of, or for the benefit of, the owner in respect of the right of use of that land or buildings or that land and buildings and proved to the satisfaction of the assessor to have become irrecoverable during that year of assessment. 
(2) Consideration previously deducted as irrecoverable and recovered during any year of assessment shall be treated as consideration mentioned in section 5B(2) payable in that year of assessment in respect of the right of use of the land or buildings or land and buildings in respect of which that consideration was payable. 
(3) Notwithstanding section 70, where a person is entitled to deduct any consideration under subsection (1) but the land or buildings or land and buildings has no or insufficient assessable value from which to deduct that consideration in the year of assessment in which, under that subsection, that consideration is deductible, that consideration, or that consideration to the extent to which it cannot be deducted in that year, shall be deducted from the assessable value of that land or buildings or that land and buildings in the latest year of assessment in which that assessable value is sufficient. 
(Added 8 of 1983 s. 9)

7D. Part 8AA applies
Part 8AA applies for the purposes of calculation of property tax.
(Added 27 of 2018 s. 11)

### Inland Revenue Ordinance 《稅務條例》

8. Charge of salaries tax
(1) Salaries tax shall, subject to the provisions of this Ordinance, be charged for each year of assessment on every person in respect of his income arising in or derived from Hong Kong from the following sources—
(a) any office or employment of profit; and
(b) any pension.
(1A) For the purposes of this Part, income arising in or derived from Hong Kong from any employment—
(a) includes, without in any way limiting the meaning of the expression and subject to paragraph (b), all income derived from services rendered in Hong Kong including leave pay attributable to such services; (Amended 69 of 1987 s. 2)
(b) subject to subsection (1AB), excludes income derived from services rendered by a person who— (Amended 6 of 2019 s. 10)
(i) is not employed by the Government or as master or member of the crew of a ship or as commander or member of the crew of an aircraft; and
(ii) renders outside Hong Kong all the services in connection with his employment; and (Added 2 of 1971 s. 5. Amended 69 of 1987 s. 2)
(c) subject to subsection (1C) and section 50AA, excludes income derived by a person from services rendered by him in any territory outside Hong Kong where— (Amended 27 of 2018 s. 3)
(i) by the laws of the territory where the services are rendered, the income is chargeable to tax of substantially the same nature as salaries tax under this Ordinance; and
(ii) the Commissioner is satisfied that that person has, by deduction or otherwise, paid tax of that nature in that territory in respect of the income. (Added 69 of 1987 s. 2)
(1AB) If—
(a) a person’s income is derived from services rendered by the person as a visiting teacher or researcher in a territory outside Hong Kong (territory