![\"\u0635\u0648\u0631\u0629\"](\"https:\/\/vertu-glass.oss-cn-hangzhou.aliyuncs.com\/\/2022\/8\/15\/9\/49\/16\/924446\/admin.center-file-1-32-1660528156.631.gif\")
<\/p>\n\u062a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \"\u0642\u0627\u0646\u0648\u0646 (\u062a\u0639\u062f\u064a\u0644) \u0627\u0644\u0636\u0631\u0627\u0626\u0628 (\u062a\u0639\u062f\u064a\u0644) (\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0623\u062f\u0627\u0629 \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u0627\u0626\u0644\u064a 2022\" (\u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647 \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0627\u0633\u0645 \"\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\") \u0627\u0644\u0630\u064a \u0637\u0627\u0644 \u0627\u0646\u062a\u0638\u0627\u0631\u0647 \u0641\u064a \u0642\u0631\u0627\u0621\u062a\u0647 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0644\u0645\u0646\u0637\u0642\u0629 \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 (\u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0627\u0633\u0645 \"\u0645\u0646\u0637\u0642\u0629 \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629\") \u0641\u064a 10 \u0645\u0627\u064a\u0648 2023\u060c \u0648\u0633\u064a\u0628\u062f\u0623 \u0633\u0631\u064a\u0627\u0646\u0647 \u0641\u064a \u064a\u0648\u0645 \u0646\u0634\u0631\u0647 \u0641\u064a 19 \u0645\u0627\u064a\u0648 2023.<\/p>\n
The Tax Relief Ordinance will be retroactively effective from the tax year starting on April 1, 2022. This is an important measure to enhance Hong Kong's attractiveness as a hub for family offices (hereinafter referred to as “family offices”) and an international financial center, enrich Hong Kong's capital pool, and create more business opportunities for the financial industry and other professional sectors. It is also a significant change for private clients and family wealth investment management and succession arrangements.<\/p>\n
<\/p>\n
\u0644\u0642\u062f \u0642\u0645\u0646\u0627 \u0628\u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0648\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644\u0643\u060c \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u0644\u0643 \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0648\u0627\u0636\u062d\u0629 \u0648\u064a\u0645\u0646\u062d\u0643 \u0645\u064a\u0632\u0629 \u062a\u0646\u0627\u0641\u0633\u064a\u0629.<\/p>\n
![\"\u0635\u0648\u0631\u0629\"](\"https:\/\/cdn-life.vertu.com\/\/2023\/5\/25\/13\/22\/37\/841052\/admin.center-file-1-60-1684992157.389.jpg\")
<\/p>\n
The Inland Revenue Department of the Hong Kong Special Administrative Region has added new items to the Profits Tax Return Form for the fiscal year 2022-2023, allowing taxpayers to declare whether they are a First-time IncoME (FIHV) or a First-time Sole Proprietor Establishment (FSPE), and whether they choose to apply for preferential treatment for the relevant profits. FIHVs that choose to apply for preferential treatment also need to fill out the newly released IR1479 form, which provides the tax authorities with detailed information for assessing the taxpayer's eligibility for preferential treatment.<\/p>\n
The tax relief regulations have referred to the regulations of other tax jurisdictions, conducted extensive research and investigation over the past year, and adopted the opinions of the members of the Bill Committee and industry representative organizations (including Ernst & Young). The formal issuance of the tax relief regulations highlights the following four aspects, bringing more flexibility and operability to ultra-high-net-worth individuals and their wealthy families for investment and wealth management through the establishment of SFOs in Hong Kong, as well as for inheritance arrangements:<\/p>\n
\u062a\u062d\u0643\u0645 \u0645\u0631\u0646<\/strong><\/p>\n \u0644\u0642\u062f \u062a\u0645 \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0629 \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0629 \u0645\u0646 \"\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629\" \u0625\u0644\u0649 \"\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629\"\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0644 \u0639\u0644\u0649 \u0627\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0627\u0644\u062b\u0631\u064a\u0629 \u062e\u0627\u0631\u062c \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0646\u0642\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0646\u0638\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0629 \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0629 \u0625\u0644\u0649 \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0623\u0648 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u064a\u0647\u0627 \u0643\u0627\u0644\u0645\u0639\u062a\u0627\u062f \u0641\u064a \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a.<\/p>\n \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0635\u0627\u0644\u062d\u0629<\/strong><\/p>\n Charitable entities exempted from tax under Article 88 of the tax regulations can directly or indirectly hold up to 25% of the beneficial interests in eligible SFOs or FIHVs (family members hold at least 75% of the beneficial interests; unrelated persons hold no more than 5% of the beneficial interests), better taking care of the family's participation and contributions to charity.<\/p>\n \u0627\u0644\u062a\u062d\u0643\u0645 \u0627\u0644\u0645\u0631\u0646<\/strong><\/p>\n \u0648\u0645\u0646 \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0623\u0646\u0647 \u0644\u064a\u0633 \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u062a\u0633\u062c\u064a\u0644 \u062c\u0645\u064a\u0639 \u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0645\u0645\u0643\u0646\u0629 \u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u064a \u0628\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0646\u0641\u0639\u064a\u0629 95%\u060c \u0641\u0625\u0646 \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0641\u062a\u0631\u0636\u0629 \u0627\u0644\u062a\u064a \u0646\u0638\u0631 \u0641\u064a\u0647\u0627 \u0645\u0641\u0648\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0642\u0628\u0644\u0647\u0627\u060c \u0648\u0642\u0628\u0648\u0644 \u0645\u062e\u062a\u0644\u0641 \u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u064a \u0628\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0646\u0641\u0639\u064a\u0629 \u226595%\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0637\u0628\u0642\u0627\u062a.<\/p>\n \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u062a\u0646\u0648\u0639<\/strong><\/p>\n \u064a\u062a\u0645 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0645\u062f\u0649 \u0627\u0646\u0637\u0628\u0627\u0642 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0624\u0647\u0644\u0629 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0644\u0643\u0644 \u0645\u0633\u0623\u0644\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629\u060c \u0648\u0644\u0627 \u062a\u062a\u0623\u062b\u0631 \u0628\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0633\u062a\u0648\u0641\u064a \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a\u060c \u0644\u0632\u064a\u0627\u062f\u0629 \u0648\u0636\u0648\u062d \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629\u060c \u0648\u0647\u0648 \u0623\u0645\u0631 \u0645\u0641\u064a\u062f \u0644\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0645\u062a\u0646\u0648\u0639\u0629.<\/p>\n \u0648\u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0645\u0627 \u0645\u0631\u0643\u0632\u064a\u0646 \u0645\u0627\u0644\u064a\u064a\u0646 \u062f\u0648\u0644\u064a\u064a\u0646 \u0631\u0627\u0626\u062f\u064a\u0646\u060c \u0641\u0625\u0646 \u0643\u0644\u0627\u064b \u0645\u0646 \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0648\u0633\u0646\u063a\u0627\u0641\u0648\u0631\u0629 \u0648\u062c\u0647\u062a\u0627\u0646 \u0631\u0627\u0626\u062c\u062a\u0627\u0646 \u0644\u0625\u0646\u0634\u0627\u0621 \u0645\u0643\u0627\u062a\u0628 \u0639\u0627\u0626\u0644\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0648\u0627\u0644\u062e\u0644\u0641\u064a\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u062f\u064a\u0647\u0627 \u0646\u0637\u0627\u0642\u0627\u062a \u0623\u0643\u0628\u0631 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0646 \u062a\u0641\u0643\u0631 \u0641\u064a \u0625\u0646\u0634\u0627\u0621 \u0645\u0643\u0627\u062a\u0628 \u0639\u0627\u0626\u0644\u064a\u0629 \u0641\u064a \u0643\u0644\u0627 \u0627\u0644\u0645\u0648\u0642\u0639\u064a\u0646 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062b\u0631\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u0627\u0626\u0644\u064a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 (\u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a: FIHV\u061b \u0633\u0646\u063a\u0627\u0641\u0648\u0631\u0629: \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0645\u0624\u0647\u0644 \u0644\u062d\u064a\u0627\u0632\u0629 \u0627\u0644\u0623\u0635\u0648\u0644\u060c QAHE).<\/p>\n Generally speaking, a single family office that manages the family's own investments does not need to obtain a financial license, and setting up a single family office in Hong Kong does not require prior approval from the Inland Revenue Department of the Hong Kong Special Administrative Region. The purpose of establishing a family office varies from one family to another. We suggest that when establishing a family office in Hong Kong, the following main steps can be considered:<\/p>\n \u0647\u0630\u0647 \u0647\u064a \u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0627\u0644\u062a\u064a \u0646\u0641\u0630\u062a\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0634\u0647\u0631 \u0645\u0627\u0631\u0633 \u0641\u064a \u0645\u0646\u062a\u062f\u0649 \"\u064a\u0648 \u0632\u064a \u0634\u064a\u0627\u0646\u063a\u062c\u064a\u0627\u0646\u063a\" \u0631\u0641\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0649\u060c \u0641\u064a \"\u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0628\u0634\u0623\u0646 \u062a\u0637\u0648\u064a\u0631 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0641\u064a \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a\". \u0646\u062d\u0646 \u0646\u0639\u062a\u0642\u062f \u0623\u0646\u0647 \u0628\u0639\u062f \u0625\u062f\u062e\u0627\u0644 \u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0633\u062a\u0648\u0627\u0635\u0644 \u062d\u0643\u0648\u0645\u0629 \u0647\u0648\u0646\u062c \u0643\u0648\u0646\u062c \u062a\u0646\u0641\u064a\u0630 \u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0633\u0628\u0639\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643:<\/p>\n \u25c4 \u062a\u0642\u062f\u064a\u0645 \"\u062e\u0637\u0629 \u062f\u062e\u0648\u0644 \u0645\u0633\u062a\u062b\u0645\u0631\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\" \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0632\u064a\u0627\u062f\u0629 \u0625\u062b\u0631\u0627\u0621 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0645\u0648\u0627\u0647\u0628 \u0648\u062c\u0630\u0628 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0641\u064a \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a<\/p>\n \u21aaSo\u25ba \u062a\u0648\u0641\u064a\u0631 \u062a\u062f\u0627\u0628\u064a\u0631 \u0633\u0648\u0642\u064a\u0629 \u0645\u0644\u0627\u0626\u0645\u0629<\/p>\n \u25c4 \u0625\u0646\u0634\u0627\u0621 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0644\u062a\u0648\u0631\u064a\u062b \u0627\u0644\u062b\u0631\u0648\u0629 \u0641\u064a \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0648\u0627\u0647\u0628<\/p>\n \u21aaSo\u25ba \u062a\u0639\u0632\u064a\u0632 \u0645\u0631\u0627\u0641\u0642 \u062a\u062e\u0632\u064a\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0641\u0646\u064a\u0629<\/p>\n \u21aaSo \u21aaSo \ud857\udc4f \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u062e\u064a\u0631\u064a\u0629<\/p>\n \u25ba \u0627\u0633\u062a\u062b\u0645\u0627\u0631 100 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0627\u0646 \u0641\u064a \u0648\u0643\u0627\u0644\u0629 \u062a\u0631\u0648\u064a\u062c \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0645\u0646\u0637\u0642\u0629 \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u0627\u0644\u0645\u0642\u0628\u0644\u0629 \u0644\u062c\u0630\u0628 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0625\u0644\u0649 \u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a<\/p>\n \u25c4 \u0639\u0642\u062f \u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0648\u0625\u0646\u0634\u0627\u0621 \u0634\u0628\u0643\u0629 \u062c\u062f\u064a\u062f\u0629 \u0645\u0646 \u0645\u0642\u062f\u0645\u064a \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627.<\/p>\n \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0644\u062f\u064a\u0643 \u0623\u064a \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0623\u0648 \u0623\u0633\u0626\u0644\u0629 \u0630\u0627\u062a \u0635\u0644\u0629\u060c \u064a\u064f\u0631\u062c\u0649 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062e\u0627\u0635 VERTU.<\/p>\n The much-anticipated “Tax (Amendment) (Family Investment Control Tool Tax Relief) Bill 2022” (hereinafter referred to as the “Tax Relief Ordinance”) […]<\/p>","protected":false},"author":1,"featured_media":37437,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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\u0645\u0627 \u0647\u064a \u0645\u0632\u0627\u064a\u0627 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u061f<\/h2>","protected":false},"excerpt":{"rendered":"