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免稅額及長者住宿照顧開支. 選擇自行以個人入息課稅方式評稅，你就可在薪俸稅項下享有已婚人士免稅額。. 請你只須填. 妥此部及無須選擇合併評稅。. 如你以 文本報稅表 填報，請在方格 內的「否」加上「」. 號而無須填寫第4.4部。. 第4.4部及第7部)，你亦可 ...
若你屬香港居民人士，並在已與香港訂立避免雙重課稅安排的地區有就任何收入而須. 繳付在該地區的稅款，則該筆稅款可根據《稅務條例》第50條獲容許用作抵免你須就. 該收入而在香港繳付的稅款。 有關的國家 / 地區名單載於 www.ird.gov.hk/chi/tax/dta_inc.htm。 第4部分： 申請將 文本個別人士報稅表 〈BIR60〉第4.1部所列的全部或部分入息豁免徵稅. 有關薪俸稅，你可就下列情況申請豁免全部或部分入息徵稅： (a) 如你從事「非香港受僱工作」，根據《稅務條例》第8 (1A) (a)條，你只須就你在香港提. 供服務所得的入息課稅。 (b) 在課稅年度內如你在香港以外地方提供所有服務，則你從該受僱工作所得的全部入息.
報稅表及指南. • 個別人士報稅表 (BIR表格第60號)指南. • 個別人士報稅表 (BIR表格第60號)樣本. • 延期提交報稅表的政策. • 不依時填交報稅表的後果. • 更正已提交的報稅表上的錯漏.
Tax Return & Guide. • Guide to Tax Return – Individuals (BIR 60) • Specimen of Tax Return - Individuals (BIR 60) • Filing Extension Policy. • Consequences of Not Filing Your Tax Return On Time. • Rectification of Errors or Omissions in a Submitted Return.
The market price on this. date was $150 per share. On 25/5/2024, he exercised his option again to. purchase 400 shares. The market price on this date was $160 per share. Calculation of taxable amount in year 2023/24: $ (150-100)x600=$30,000. Calculation of taxable amount in year 2024/25: $ (160-100)x400=$24,000.
Personal Information Collection Statement. It is obligatory for you to supply the personal data as required by the return and any required supplementary forms. Breach of the statutory requirement may render you liable to penalty or other actions as provided under the Ordinances administered by the Department.
Allowances and Elderly Residential Care Expenses. will be granted Married Person's Allowance under Salaries Tax. Please only complete this. part and you need not elect for joint assessment. If you complete paper return, please tick. "No" in box and need not complete Part 4.4. Person's Allowance. during the year.
