2019 Certified Tax Adviser (CTA) Qualifying Examination Past Papers

The question papers, suggested answers and the examiner’s reports for 2019 Certified Tax Adviser (CTA) Qualifying Examination have been released and uploaded onto the TIHK website.

Members and Students please login your TIHK account and visit: www.tihk.org.hk/learning-materials/

Submit Your Letter to the Editors of Asia-Pacific Journal of Taxation Now!

The Asia-Pacific Journal of Taxation (APJT) has introduced a new “Letters to the Editors” column from Volume 22 Number 1 (2018) Issue. TIHK members and non-TIHK friends are encouraged to submit their concerns/opinions on any tax matters (e.g. tax policy issues, IRD practice, etc.).

All letters for APJT Volume 24 No. 1 (2020) Issue should be submitted by 31 March 2020.

Should you have any enquiries regarding the new column, please do not hesitate to contact us on 852 2810-0438 or tihkadm@tihk.org.hk.

Please refer to the attached for the submission guidelines.

TIHK’s 2020/21 Budget Proposals

Tax measures needed to support businesses in the coronavirus outbreak

TIHK’s 2020/21 Budget Proposals calls for new thinking to meet the challenges ahead


Hong Kong, 19 February 2020 – With the contraction of the economy in the 3rd and 4th quarters of 2019 and a gloomy outlook in 1st quarter 2020 due to the coronavirus outbreak, TIHK forecasts the HKSAR Government to record an HKD 53.3 billion consolidated budget deficit for the fiscal year 2019/20. Given the current economic situation and with the challenges ahead, the Institute believes that the 2020/21 Budget should focus on implementing measures that support enterprises and employment in the short term while fostering a business and tax environment that is conducive to the development of new economies in the long term….

More details in the attached pdf file.

The TIHK budget proposals 2020-21 is available at https://www.tihk.org.hk/budget-submission/

TIHK 2020-21 Budget Press Release - English
[Extended Deadline] Annual Return for 2020 Membership Renewal

Members and Students should complete the 2020 Membership Renewal Exercise on or before 31 March 2020. Please refer to the attached step-by-step tutorial for more details or visit www.tihk.org.hk/myprofile/.

If you have difficulties renewing your membership online or accessing our website, please contact the Secretariat at tihkadm@tihk.org.hk or 2810 0438.

[Important] TIHK Seminar/Workshop arrangement

In view of the current outbreak of novel coronovirvus, the Institute has decided to postpone the following seminar/workshop to be held in Feb 2020:

1. Workshop: A step-by-step approach to Tax Audit handling

(Will be rescheduled to 29 Feb, 07 Mar, 14 Mar & 28 Mar 2020)

2. Seminar: Update on US Tax Reform

(Will be postponed and details to be confirmed)

If you have any enquiries, please contact the Secretariat by tihkadm@tihk.org.hk for more details.

Extension of the loss case filing deadline under M-code

In view of the recent suspension of services of the Inland Revenue Department (IRD) and the outbreak of novel coronavirus, the Institute has earlier proposed to the IRD to extend the loss case filing deadline under M-code to 28 February 2020.

The IRD has agreed that for tax representatives that have submitted extension requests for 2018/19 loss cases in accordance with the IRD’s Block Extension Letter dated 11 March 2019, the due date for those M-code cases will be further extended to 28 February 2020. This further extension is granted subject to the condition that the Profits Tax return to be lodged shall show an allowable loss.

The Institute thanks the IRD for their understanding in this difficult time.

Cancellation of 2020 Spring Cocktail Reception on 5 Feb 2020

In view of the current outbreak of coronavirus, the Institute has decided to CANCEL the 2020 Spring Cocktail Reception on 5 February 2020 (next Wednesday) at the Chinese Club. We sincerely apologize for any inconvenience caused.

Continuing Professional Development Courses Offered by CityU SCOPE

 Continuing Professional Development Courses

(Offered by CityU SCOPE)


International Tax Advisory 

The CPD course in International Tax Advisory enables students to understand why international double taxation typically arises and how it could be avoided.  It aims to develop participants’ technical competencies in providing advisory services in international tax planning.  Upon completion of this course, students should be able to identify common types of anti-avoidance provisions designed to counter specified forms of international tax planning and to communicate tax planning issues effectively in writing and verbally.


中國稅 (PRC Tax Advisory) 



Course Details 


International Tax Advisory

PRC Tax Advisory

Contact Hours:

52 Hours

70 Hours

Course Period:

18 March to 16 May 2020

3 June to 12 August 2020


Wednesday evening & Saturday afternoon


CityU SCOPE Learning Centres


Cantonese (with English handout)

Tuition Fee:


(20% discount for alumni of SCOPE of City University of Hong Kong, or City University of Hong Kong, i.e. HK$5,824)


(20% discount for alumni of SCOPE of City University of Hong Kong, or City University of Hong Kong, i.e. HK$7,840)


3442 7408 (Emailcepoon@cityu.edu.hk)



For more details of the course, please refer to the attached leaflet or visit the website.

Important Announcement on Tonight’s Seminar (Charitable Organisations – IRD’s Updated Tax Guide & Latest Practice)

In view of the latest development, the seminar “Charitable Organisations – IRD’s Updated Tax Guide & Latest Practice” originally scheduled to be held tonight will be POSTPONED and re-scheduled.
Please take note of the postponement and accept our sincere apology. Thank you.

2019 CTA Examination enrollment until 13 September, noon

    The 2019 CTA Qualifying Examination will be held from 23 to 25 October 2019:




    Paper 1

    Accounting & Finance

    23 October 2019 (Wed)

    2:00 p.m. – 5:00 p.m.

    Paper 2
    Hong Kong Tax

    24 October 2019 (Thu)

    9:00 a.m. – 12:00 noon

    Paper 4
    PRC Tax (

    24 October 2019 (Thu)

    2:00 p.m. – 5:00 p.m.

    Paper 3
    International Tax

    25 October 2019 (Fri)

    9:00 a.m. – 12:00 noon

    Paper 5
    Advanced Taxation Practice

    25 October 2019 (Fri)

    2:00 p.m. – 5:00 p.m.


    Please click here for online enrollment.  Enrollment for 2019 CTA Examination is open from 14 June to 12:00 noon, 13 September 2019.

    If you wish to apply for exemption from the CTA Examination, please complete the enrollment form and return, together with any relevant supporting document(s), to the TIHK Secretariat by post or email (tihkadm@tihk.org.hk) before the enrollment deadline.