TAX AUTHORITY RELEASE
Hong Kong IRD revises DIPN No. 31 on advance rulings
Hong Kong’s IRD announced a revision to Departmental Interpretation and Practice Notes No. 31 on advance rulings. The revision added or expanded explanations concerning discretion, disclosure of information, the quality and completeness of submissions, the processing of ruling requests and publication of rulings.
- Issuing authority
- Inland Revenue Department（IRD）
- Effective date / entry into force / programme launch
- No specific effective date stated in the announcement
- Source
- IRD — News Archives 2011–12 (18 November 2011) ↗
This article summarises the facts of an official announcement. The date shown is the original announcement date. It describes the position at that time and may differ from current rules.
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