### Inland Revenue Ordinance 《稅務條例》

86. Board of Inland Revenue to specify forms
(1) The Board of Inland Revenue may specify any forms or the form of any forms which may be necessary for carrying this Ordinance into effect. (Amended 39 of 1969 s. 10; 8 of 1983 s. 20; 5 of 2003 s. 14)
(2) Where a specimen of any form bears an endorsement, purporting to be signed by the secretary to the Board of Inland Revenue, to the effect that the form is specified by the Board of Inland Revenue, it shall be presumed, until the contrary is proved, that the form is a form specified by the Board of Inland Revenue under subsection (1). (Added 8 of 1983 s. 20) 

87. General power of Chief Executive in Council to exempt
The Chief Executive in Council may by order exempt any person, office or institution from payment of the whole or any portion of any tax chargeable under this Ordinance.
(Amended 12 of 1999 s. 3)

88. Exemption of charitable bodies
Notwithstanding anything to the contrary in this Ordinance contained there shall be exempt and there shall be deemed always to have been exempt from tax any charitable institution or trust of a public character:

Provided that where a trade or business is carried on by any such institution or trust the profits derived from such trade or business shall be exempt and shall be deemed to have been exempt from tax only if such profits are applied solely for charitable purposes and are not expended substantially outside Hong Kong and either— (Amended 7 of 1986 s. 12)
(a) the trade or business is exercised in the course of the actual carrying out of the expressed objects of such institution or trust; or
(b) the work in connection with the trade or business is mainly carried on by persons for whose benefit such institution or trust is established. 
(Added 3 of 1949 s. 18. Amended 30 of 1950 Schedule; 49 of 1956 s. 66; 26 of 1969 s. 40; 65 of 1970 s. 10)

### Inland Revenue Ordinance 《稅務條例》

88A. Advance rulings
(1) The Commissioner may, on an application made by a person in accordance with Part 1 of Schedule 10, make a ruling on any of the matters specified in that Part in accordance with that Part.
(2) Part 1 of Schedule 10 shall apply to and in connection with an application under subsection (1) and any ruling made by the Commissioner under that subsection.
(3) The fees specified in Part 2 of Schedule 10 shall be payable in respect of any application under subsection (1).
(4) If by reason of section 2 or 3 of Part 1 of Schedule 10, the Commissioner does not make a ruling under subsection (1), any fees paid under subsection (3) shall be refunded to the applicant.
(5) The Commissioner may in exceptional circumstances at his discretion waive in whole or in part any fees payable by an applicant under subsection (3).
(6) Any fees due and payable under subsection (3) shall be recoverable as a civil debt due to the Government.
(7) The Secretary for Financial Services and the Treasury may by order amend Schedule 10. (Amended L.N. 106 of 2002)
(8) No liability shall rest upon the Government, the Commissioner or any other public officer in respect of the bona fide exercise of any power or performance of any duty under and in accordance with Schedule 10.
(9) In this section and in Schedule 10, applicant (申請人) means the person making an application under subsection (1).
(Added 32 of 1998 s. 30. Amended E.R. 1 of 2012)

### Inland Revenue Ordinance 《稅務條例》

88B. Notice of no objection in respect of an application to deregister a company under section 750 of Companies Ordinance or limited partnership fund under section 68 of Limited Partnership Fund Ordinance*
(Amended 14 of 2020 s. 111)(1) On a request made by a person who is entitled to apply for—
(a) the deregistration of a company under section 750 of the Companies Ordinance (Cap. 622); or
(b) the deregistration of a limited partnership fund under section 68 of the Limited Partnership Fund Ordinance (Cap. 637), (Amended E.R. 5 of 2020)
the Commissioner may issue a written notice stating that the Commissioner has no objection to the deregistration. (Replaced 14 of 2020 s. 111)
(2) The fee specified in Schedule 11 shall be payable in respect of a request under subsection (1).
(3) The Secretary for Financial Services and the Treasury may by order amend Schedule 11. (Amended L.N. 106 of 2002)
(Added 30 of 1999 s. 44) Editorial Note:     * (Amended 28 of 2012 ss. 912 & 920) 

### Inland Revenue Ordinance 《稅務條例》

90. Reduction of taxes for year of assessment 2007/08
Schedule 18 contains provisions relating to the reduction of property tax, salaries tax, profits tax and tax under personal assessment for the year of assessment commencing on 1 April 2007.
(Added 21 of 2008 s. 6)

91. Reduction of taxes for year of assessment 2008/09
Schedule 19 contains provisions relating to the reduction of salaries tax and tax under personal assessment for the year of assessment commencing on 1 April 2008.
(Added 8 of 2009 s. 2)

92. Reduction of taxes for year of assessment 2009/10
Schedule 20 contains provisions relating to the reduction of salaries tax and tax under personal assessment for the year of assessment commencing on 1 April 2009.
(Added 10 of 2010 s. 7)

93. Reduction of taxes for year of assessment 2010/11
Schedule 23 contains provisions relating to the reduction of salaries tax and tax under personal assessment for the year of assessment commencing on 1 April 2010.
(Added 9 of 2011 s. 4)

94. Reduction of taxes for year of assessment 2011/12
Schedule 26 contains provisions relating to the reduction of salaries tax, profits tax and tax under personal assessment for the year of assessment commencing on 1 April 2011.
(Added 21 of 2012 s. 6)

95. Reduction of taxes for year of assessment 2012/13
Schedule 28 contains provisions relating to the reduction of salaries tax, profits tax and tax under personal assessment for the year of assessment commencing on 1 April 2012. 
(Added 5 of 2013 s. 4)

96. Reduction of taxes for year of assessment 2013/14
Schedule 32 contains provisions relating to the reduction of salaries tax, profits tax and tax under personal assessment for the year of assessment commencing on 1 April 2013.
(Added 10 of 2014 s. 4)

97. Reduction of taxes for year of assessment 2014/15
Schedule 34 contains provisions relating to the reduction of salaries tax, profits tax and tax under personal assessment for the year of assessment commencing on 1 April 2014.
(Added 10 of 2015 s. 4)