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Accounting & Finance Accounting

Certificate for Module (Hong Kong Tax)
證書(單元 : 香港税法)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
Application Code

Study mode
Start Date
To be advised
Next intake(s)
30 hours
Course Fee
Deadline on 06 May 2024 (Mon)
2867 8475
2861 0278
Apply Now
Special Announcement:

Hong Kong Tax May 2024 intake has confirmed to run! If you are interested in joining this intake, we encourage you to submit your application as soon as possible.


The programme aims to develop students’ understanding of the current taxation law under the Inland Revenue Ordinance.  It also equips them with the abilities to interpret and apply the taxation statutes to practical situations in relation to corporations, partnerships and individuals.

Programme Details

On completion of the programme, students should be able to

  1. identify the basic features and structure of the Hong Kong taxation system;
  2. apply the tax principles, decided cases and legislations to the Hong Kong taxation system and analyse tax issues in Hong Kong;
  3. prepare tax computations on property tax, salaries tax, profits tax, depreciation allowances, personal assessment and stamp duty; and
  4. apply tax planning strategies and the anti-avoidance provisions in tax law to various scenarios.


  • The Hong Kong Taxation System and Tax Administration under the Inland Revenue Ordinance
    • Basic structure of Hong Kong taxation system
    • Sources of Hong Kong tax law
    • Basic structure, powers and functions of the Inland Revenue Department, Board of Inland Revenue and Board of Review
    • Rights and obligations of a taxpayer
    • Procedures for claiming repayment of tax
  • Property Tax
    • Persons and properties chargeable to property tax
    • Treatment of the irrecoverable consideration and lump sum payment
    • Allowable deductions under property tax
    • Computation of assessable value and net assessable value
    • Computation of property tax payable
  • Salaries Tax
    • Distinction between employment and office, and the tax implications
    • Distinction between employment and profession, and between contract of service and contract for service, and the tax implications
    • Factors to be considered in determining the locality of income from employment, office and pension
    • Income exempted from salaries tax
    • Taxation and computation of taxable benefits
  • Profits Tax
    • Meaning of persons, trade and business
    • Badges of trade
    • Meaning of profits
    • Income excluded from profits tax
    • Exemptions, reliefs and concessionary treatments under profits tax
    • Non-deductible expenditure under profits tax
    • Computation of the profits tax payable
  • Depreciation Allowances
    • Meaning and examples of plant and machinery
    • Qualifying expenditure for depreciation allowances on plant and machinery
    • Computation of depreciation allowances under the pooling system and non-pooling system
    • Meaning of industrial/commercial building
    • Qualifying expenditure for industrial/commercial building allowance
    • Computation of industrial/commercial building allowance
  • Personal Assessment
    • Persons who are eligible to elect for personal assessment
    • Conditions, procedures and time limit for an election or the withdrawal of an election for personal assessment
    • Ascertainment of total income, deductions and allowances, and treatment of losses under personal assessment
    • computation of the tax payable under personal assessment
  • Stamp Duty
    • Identify the relevant heads of charge
    • Principles of assessment
    • Reliefs and exemptions
    • Computation of the stamp duty payable
    • Administration including adjudication, assessment, appeal, late filing and penalty
  • Overseas Activities, Tax Planning and Anti-avoidance
    • Hong Kong tax liability of different types of activities carried out overseas by a Hong Kong company or an individual
    • Licensing and franchising
    • Transfer pricing
    • Tax efficiency, tax avoidance and tax evasion
    • Field audit and back duty investigation
    • Methods of quantifying understatement of income
    • Anti-avoidance provisions

A 3-hour written examination (short and long essay type questions)

Attendance Requirement

At least 70%


Upon successful completion of the programme and achieve at least 70% of attendance, students will be awarded within the HKU system through HKU SPACE a "Certificate for Module (Hong Kong Tax)".

Application Code 2185-AC148A Apply Online Now
Apply Online Now

Class Details

Lecture Date Day Time Venue
1 06 May 2024 Monday 19:00-22:00 KWC
2 13 May 2024 Monday 19:00-22:00 KWC
3 20 May 2024 Monday 19:00-22:00 KWC
4 27 May 2024 Monday 19:00-22:00 KWC
5 03 June 2024 Monday 19:00-22:00 KWC
6 17 June 2024 Monday 19:00-22:00 KWC
7 24 June 2024 Monday 19:00-22:00 KWC
8 08 July 2024 Monday 19:00-22:00 KWC
9 15 July 2024 Monday 19:00-22:00 KWC
10 22 July 2024 Monday 19:00-22:00 KWC
Exam 05 August 2024 Monday 19:00-22:00



Application Fee


Course Fee
  • Course Fee : HK$5000

Entry Requirements

Applicants shall hold:

(a) a bachelor’s degree awarded by a recognised university or equivalent; or

(b) an Associate Degree / a Higher Diploma or equivalent and have 2 years of work experience.

Applicants with other qualifications will be considered on individual merit.


  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
COURSE CODE 33C158574 FEES $5,000 ENQUIRY 2867-8475
Continuing Education Fund Continuing Education Fund
This course has been included in the list of reimbursable courses under the Continuing Education Fund.

Certificate for Module (Hong Kong Tax)

  • This course is recognised under the Qualifications Framework (QF Level [5])


Online Application Apply Now

Application Form Download Application Form

Enrolment Method
Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and the applicant’s name.. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying  “Course Application” on the envelope.  HKU SPACE will not be responsible for any loss of payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (course enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, continuing students of award-bearing programmes, if their programmes offer online service, may also pay their course fees by Online WeChat Pay, Online Alipay and Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.


  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolement Centres and avoid making cheque payment under this circustance.
  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque or PPS (for online payment only) will normally be reimbursed by a cheque, and fees paid by credit card will normally be reimbursed to the payment cardholder's credit card account.
  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • Receipts will be issued for fees paid but HKU SPACE will not be repsonsible for any loss of receipt sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to "HKU SPACE" to any of our enrolment centres. 
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