11288B Request under section 88B of the Inland Revenue Ordinance (Cap 112) for a Notice of No Object 2025

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by entering the company or limited partnership fund name in the designated field. Ensure accuracy as this is crucial for identification.
  3. Fill in the Business Registration Number and Companies Registry Registration Number, if applicable. This information helps verify your entity's status.
  4. Indicate whether the company has ever carried on business by selecting 'Yes' or 'No'. If 'Yes', provide the date of cessation of business.
  5. Answer questions regarding outstanding tax liabilities and any pending tax returns. Be thorough, as these details affect your request's processing.
  6. Attach a cheque for $270 made payable to 'The Government of the Hong Kong Special Administrative Region' as required for processing your request.
  7. Review all entries for completeness and accuracy before submitting. Ensure that all necessary documents are attached as instructed.

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Section 88 of the Inland Revenue Ordinance (Cap 112) (the IRO) provides that a charity is exempt from profits tax subject to certain conditions to be fulfilled in relation to the trade or business carried on by the charity concerned.
In order to enjoy the tax exemption under Section 88 of the IRO, a charitable institution has to submit an application to the IRD in writing. It is required to complete an application form and provide the documents specified therein in order to demonstrate its charitable purposes or activities.
112 Inland Revenue Ordinance ─ Section 14AAB Meaning of connected entity. 14AAB. in the case of the first entity being a natural person carrying on a sole proprietorship businessthe other entity is the same person carrying on another sole proprietorship business.
Section 87 of the IRO provides that 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 the IRO.
622 Companies Ordinance ─ Section 88 Alteration by special resolution or ordinary resolution. 88. Subject to this Ordinance, this section applies to the alteration of a companys articles. Subject to subsection (3) and any other provisions of this Ordinance, a company may only alter its articles by special resolution.

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(b) Section 52(5) - An employer who is about to cease to employ in Hong Kong any person who is likely to be chargeable to Salaries Tax must advise the Commissioner by notice in writing at least one month before the date he ceases so to employ that person.

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