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From the year of assessment 2019/20 onwards, you may claim a deduction for qualifying annuity premiums paid by you or your spouse (not living apart) as a policy holder of a QDAP policy for an annuity payment receivable by an annuitant. To be deductible, the policy holder must be: yourself; your spouse; or. yourself and your spouse.
分享：. 《2019年税務及強積金計劃法例（關於年金保費及強積金自願性供款的税務扣除）（修訂）條例》在2019年3月29日刊憲成為法例。. 此修訂條例落實就繳付合資格年金保費和作出可扣税強積金自願性供款的納税人提供薪俸税和個人入息課税的税務扣除。. 此 ...
Taxpayers are allowed to claim a tax deduction for their qualifying deferred annuity premiums up to a maximum limit of HK$60,000 * per assessment year. For detailed arrangements, please refer to the dedicated webpage on Tax Deductions for QDAP and Tax Deductible MPF Voluntary Contributions and the Inland Revenue Department’s website.
面對人口老化，政府建議向購買延期年金的納稅人，提供稅務扣除的優惠，以鼓勵市民為退休生活作自願性儲蓄。. 保險業監管局（保監局）受委託發出指引，訂明列為「合資格延期年金保單」（Qualifying Deferred Annuity Policy，簡稱「QDAP」）的條件。.
Taxpayer can claim deduction for qualifying annuity premiums paid under more than one policy. However, the maximum deduction for each taxpayer is $60,000, so taxpayer can only claim $60,000 deduction for qualifying annuity premiums paid instead of $
QDAP. Life hacks. July 2020. It’s the time of year to file your tax return! If you’re a taxpayer, have you purchased a Qualifying Deferred Annuity Plan (QDAP) during 2020-2021 to save for your retirement and enjoy the tax benefits? If you have, don’t forget to declare your QDAP contributions on your tax return form! Have all the documents at hand¹.
If a deferred annuity policy is certified as a QDAP by the Insurance Authority, the qualifying deferred annuity premiums of the QDAP are eligible for tax deduction. To make it easy for taxpayers to recognise a QDAP, the sales documents, e.g. the QDAP product
