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Hong Kong Salaries Tax – Tax Clearance on Leaving Hong Kong Employee Section 51(7) of the Hong Kong Inland Revenue Ordinance (“IRO”) states that a person chargeable to tax mus...
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Hong Kong Salaries Tax – Illustration of Computation of Salaries Tax Example Mr. CHAN Tai Man, single, was employed as Senior Marketing Manager with a monthly salary of HK$60,00...
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Hong Kong Salaries Tax – Dependent Brother or Dependent Sister Allowance As a Hong Kong taxpayer, you may claim dependent brother or dependent sister allowance if, during a year ...
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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 ...
