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Hong Kong Salaries Tax – Dependent Parent Allowance A taxpayer may claim allowance in respect of each dependent parent by you or your spouse, not being a spouse living apart from...
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Hong Kong Salaries Tax – Disguised Employment Arrangement Section 9A of Inland Revenue Ordinance is to combat avoidance arrangements involving the use of service companies to dis...
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Hong Kong Salaries Tax – Approved Charitable Donations A taxpayer who made donations to charity can claim tax deduction if: • It is a donation of money; • It is for charita...
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Hong Kong Salaries Tax – Elderly Residential Care Expenses A Hong Kong taxpayer may claim the elderly home expenses that has been paid to a residential care home for his or his s...
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Hong Kong Salaries Tax – Employee versus Office Holder An employee has a master and servant relationship with his employer. The work of an employee is within the control of his e...
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Hong Kong Salaries Tax – Employer’s Obligations Being an Employer, the Hong Kong company has various statutory obligations with the Hong Kong Inland Revenue Department (“IRD”)...
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Hong Kong Salaries Tax – Holiday Journey Benefits Holiday journey benefits granted by employers are assessable under Section 9(2A)(c) of Hong Kong Inland Revenue Ordinance. The ...
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Hong Kong Salaries Tax – Home Loan Interest Section 26E of the Inland Revenue Ordinance states that the interest paid on loan for purchase of residence is tax deductible. All of ...
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Hong Kong Salaries Tax – Married Person’s Allowance A married person may claim the married person’s allowance if his / her spouse does not have taxable salary income and has no...
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Hong Kong Salaries Tax – Pension Under Section 8(1) of the Hong Kong Inland Revenue Ordinance (“HK IRO”), pension arising in Hong Kong is chargeable to salaries tax. No defini...
