In late July 2021, the Hong Kong Inland Revenue Department (“the Department”) published its approach to handling tax issues arising from the COVID-19 pandemic.
The Department acknowledged that the disruption caused by the COVID-19 pandemic may have resulted in changes to the way in which businesses operate and the locations where people work giving rise to changes which could give rise to certain tax issues.
The Department’s approach to these tax issues is generally in line with guidance issued by the Organisation for Economic Co-operation and Development and covers the following:
A link to the Department’s COVID-19 approach can be found here: https://www.ird.gov.hk/eng/tax/tia_covid19.htm
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