1. 特别收入 (Special classes of income)
- 应纳税的特别收入 (Special classes of income on which tax is chargeable)
- 特别收入的来源(Derivation of special classes of income)
- 特别收入的税收扣除(Deduction of tax from Special classes of income)
2. 特许权使用费 (Royalty)
- 特许权使用费的定义(Definition of royalty)
- 特许权使用费收入的来源(Derivation of royalty income)
- 特许权使用费的税收扣除(Deduction of tax from royalty)
- 法令下给予豁免预扣税的特许权使用费(Exemptions from withholding tax on royalty payments under statutory orders)
3. 利息 (Interest)
- 第15条文 - 利息的来源(Section 15 - Derivation of interest income)
- 第109条文 -利息的税收扣除(Section 109 - Deduction of tax from interest )
4. 第4(f)条文所述的收入或利润 (Gain or profit under Sec 4(f) )
5. 公众演艺人员 (Public entertainer)
- 公众演艺人员的定义(Definition of public entertainer)
- 公众演艺人员的税收扣除(Deduction of tax from remuneration to public entertainer)
6. 合约付款 (Contract payment)
- 违反规定的后果(Consequences for non-compliance )
- 双边税收协定(Withholding tax payment type )
- 预扣税付款类型(Withholding tax payment type )