| 1. | How can charitable bodies claim exemption from property tax
慈善团体可怎样申请豁免物业税？ |
| 2. | How to claim exemption from property tax
怎样申请豁免物业税？ |
| 3. | Exemption from property tax
豁免物业税 |
| 4. | This part must be completed even though you apply for exemption from property tax
即使你申请豁免缴交物业税，仍须填写此部。 |
| 5. | The corporation should claim exemption from property tax by stating its business registration number in part 5 of the property tax return b . i . r . 58
如要申请豁免物业税，你只须在物业税报税表b . i . r .表格第58号第5部分填写该法团的商业登记号码。 |
| 6. | To claim exemption from property tax , the charitable body has to declare in part 2 of the return b . i . r . 58 that it is a charity exempted from property tax by virtue of section 88 of the inland revenue ordinance . property without rental income
团体负责人可于物业税报税表b . i . r .表格第58号第2部分，声明该团体是根据税务条例第88条获豁免缴交物业税的慈善团体。 |
| 7. | If the letting income is chargeable to profits tax or the property is used for producing chargeable profits , exemption from property tax under section 5 of the inland revenue ordinance can be claimed in part 5 of the return b . i . r . 58 . in any event , part 4 must also be completed , otherwise the assessor may raise queries
按税务条例第5 2 a条，如租金收入是应课税利润的一部分，又或者因为该物业是用作产生应课税利润的业务场地，而可获豁免物业税，你可在b . i . r .表格第58号的第5部分提出申请豁免物业税。 |
