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Charitable Organisations - Latest Development in the Inland Revenue Department’s View and Practice

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Event Details:


Philip Hung, Director, Tax Controversy Services, PwC Hong Kong

Felix Tsang, Senior Manager, Tax Controversy Services, PwC Hong Kong

Date: 30 July 2019 (Tuesday)

Time: 7:00pm - 9:00pm (Registration starts at 6:30pm)

Venue: Auditorium, 1/F., Duke of Windsor Social Service Building, 15 Hennessy Road, Wanchai, Hong Kong

Language: Cantonese (no simultaneous translation)

CPD Credit: 2 hours

Fee: HK$100-

About the Seminar:

The Inland Revenue Department (“IRD”) has recently stepped up its effort in reviewing charitable organisations. Sensitive issues such as payments to directors, transactions with related parties, tax exemption on business profits etc are under close scrutiny. Charitable organisations should also be aware that their tax exemption status does not preclude the IRD from reviewing the tax position of income generated from specific activities, and any dispute in this regard may result in litigation, such as the Sheng Kung Hui case in the Court of Final Appeal in 2016. Charitable organisations should therefore handle the IRD’s reviews with care.

In this seminar, we shall share our experience in handling the IRD’s reviews on charities, including:

1. Legislation and common law principles governing the granting and continuation of tax exemption for charities;

2. Are all income derived by charitable organisations exempted from tax?

3. Common areas of dispute between the IRD and charitable organisations;

4. Tips on handling and resolving the IRD’s tax audits on charitable organisations.

About the Speaker:

Mr Philip Hung

Philip has over 30 years' experience in Hong Kong taxation with six years in IRD. He is a well-known expert in the tax field and investigation specialty. After he left the IRD, Philip concentrated in assisting clients in handling tax investigation and field audit cases. He is the first to set up a specialized team to handle the IRD’s tax investigation and field audit cases for clients in the industry. His clients include charitable institutions, fund managers, SME, listed companies and various MNC. He assisted in handling complicated cases such as the IRD’s review on major charitable institutions, worldwide onshore/offshore claim, disputes on contracting processing and import processing arrangements, offshore claim for Macao Offshore Company, IRD prosecution case and transfer pricing manipulation.

Felix Tsang

Felix has over 15 years of experience in handling tax audits and in tax dispute resolution for multinational corporations, local SMEs as well as charitable institutions. In particular, he assisted in resolving tax audit cases conducted by the IRD on major charitable institutions and its related parties. Other cases he handled involved a diverse range of issues such as cross-border transactions, offshore claims, anti-avoidance and charities’ tax exemption status review. Felix also has extensive experience on tax advisory projects including application for tax exemption for charitable organisations, tax health check, defence file building and post-audit restructuring.

CPD Hours:

Completed CPD hours will be granted to attendees who have attended a full session of seminar. For those who have not attended full session, the number of CPD hours will be discounted accordingly. For the exact recognition of the CPD hours, please check with the respective Institute or Association.

Bad Weather Arrangement:

This event may be cancelled or re-scheduled when typhoon no.8 or black rainstorm warning is hoisted. Please refer to our website for the arrangement.


Accounting Development Foundation Limited (ADF)

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