... Concessions to Captive Insurers To further promote captives in Hong Kong, there is also a 50% concession in the profits tax rate on insurance business of offshore risks from the year of assessment 2013-14 onwards. Commencing from the year of assessment 2018-19, these profits tax concessions are...

... comprising $463.9 billion from Individual Life and Annuity (Non-Linked) business (increased by 1.5%), $27.7 billion from Individual Life and Annuity (Linked) business (increased by 0.1%), as well as $50.7 billion from Retirement Scheme business (increased by 50.3%). On the other hand, new office...

... Submitted to IA per Month (based on the records for the last six months) ☐ Application seldom made ☐ 10 to 50 applications ☐ 1 or 2 applications ☐ More than 50 applications ☐ Less than 10 applications ☐ More than 100 applications † Do you Intend to Open an Alternate Supervisor Account? ☐ Yes ☐ No Estimated...

... sources in the past 2 years? (tick one or more) i.  Specific amount: Not less than HK$ per month or ii.  In the following range: a)  less than HK$10,000 b)  HK$10,000 - HK$19,999 c)  HK$20,000 - HK$49,999 d)  HK$50,000 - HK$100,000 e)  over HK$100,000. b. What is your approximate current...

...保監局的網站內可供下載(包括英文及中文版本)。 本局亦希望在此提醒個人持牌人士及其委任主事人（即其委任獲授權保險人、持 牌保險代理機構及持牌保險經紀公司）就2019年9月23日至2021年7月31日的持續 專業培訓評核期即將屆滿的匯報期限。 • 遞交《持續專業培訓聲明書 – 個人持牌人士向其委任主事人遞交其已填 妥的《持續專業培訓聲明書》的期限為2021年9月30日。 • 適用於個人持牌人士的寬限期 – 如個人持牌人士截至2021年7月31日所 尚欠的持續專業培訓時數不多於50%，則可於2021年10月31日或之前補回 尚欠時數，以避免遭受懲罰。同樣地，如個人持牌人士截至2021年7月31 日所尚...

...,305 390 2 397 6 a. 批發, 零售及進出口貿易 Wholesale, retail and import / export trades 20,770 77,428 75,163 47,399 52,476 20,037 9,615 2,343 3,281 196 (4) 19 0 b. 飲食及酒店業 Restaurants and hotels 26,249 86,763 76,916 54,612 42,155 16,575 6,170 0 903 144 0 3 0 7 14,698 83,518 79,350 50,221 59,436 26,365 7,165 1,684...

...$10,000 - HK$19,999 c)  HK$20,000 - HK$49,999 d)  HK$50,000 - HK$100,000 e)  over HK$100,000. b. What is your approximate current accumulative amount of liquid assets? Please specify type(s) and total amount: Type :  Cash  Money in bank accounts   (effective 1 June 2018)   Money market accounts...

... of 10 years, annuitization at the age of 50 or above, disclosure requirements on the Internal Rate of Return, guaranteed and variable payments, as well as separation of riders that are not eligible for tax deduction. All product brochures have to carry the QDAP logo for easy identification...