The Inland Revenue Department (IRD) has updated the “Tax Guide for Charitable Institutions and Trusts of a Public Character” (tax guide) on 13 September 2021. This tax guide contains the interpretation and practice of the IRD in relation to the taxation of charitable institutions or trusts of a public character and other related matters.
Special thanks to the IRD for granting consent to the Project to share the document. Please note the "Important Notices" on the IRD's website regarding disclaimer and copyright etc.
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