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What is tax deductions for annuity premiums & MPF voluntary contributions (TVC)?
What is a qualified annuity?
Can You claim an Annuity Premium deduction?
Can I claim annuity premiums paid under more than one policy?
The Inland Revenue and MPF Schemes Legislation (Tax Deductions for Annuity Premiums and MPF Voluntary Contributions) (Amendment) Ordinance 2019 was enacted on 29 March 2019. The amendment ordinance provides tax deductions for qualifying annuity premiums and tax deductible MPF voluntary contributions (TVC) under salaries tax and personal assessment.
- 更多关于申索「合资格年金保费」及「可扣税强积金自愿性供款」扣除的资料
合资格年金保费是指为签订或续订经保监局核证为合资格延期 ...
- 更多关于申索「合资格年金保费」及「可扣税强积金自愿性供款」扣除的资料
什麼是合資格年金保費. 合資格年金保費是指為簽訂或續訂經保監局核證為合資格延期年金保單而須向保險人繳付的淨款額，但以關乎提供年金款項的淨款額為限。 扣除資格. 自 2019/20 課税年度起，如你或你同住配偶根據合資格延期年金保單，以保單持有人身分為年金領取人可領取的年金款項繳付合資格年金保費，可申請有關扣除。 保單持有人必須為： 你自己； 你的配偶；或. 你及你的配偶. 合資格年金保費的繳款人必須為： 你自己； 你的同住配偶；或. 你及你的同住配偶. 年金領取人必須為： 你自己；或. 你在有關課税年度內任何時間的配偶；或. 你自己及你在有關課税年度內任何時間的配偶. 年金領取人同時必須在有關課税年度內持有香港身分證. 已婚人士申索扣除.
If the qualifying annuity premium is paid by taxpayer or his spouse not living apart, both of them can claim deduction for the premiums paid. Taxpayer’s spouse may either claim deduction for the whole premiums paid of $60,000 or in accordance with the agreement reached by them.
可以。納税人可在同一個課税年度申請扣除為一份或多於一份合資格延期年金保單而繳付的合資格年金保費。但每名納税人可獲容許扣除的款額不得超過實際支付的合資格年金保費和可扣税强積金自願性供款的合計金額；或指明最高扣除額60,000元，數額以較低者為準。
Starting from 1 April 2019, retirement savings of taxpayers via qualifying deferred annuity premiums of a qualifying deferred annuity policy (QDAP) and TVC under MPF schemes can enjoy tax deductions of up to a maximum of HK$60,000 per year.
2019年3月20日 · Starting from April 2019, retirement savings by way of qualifying deferred annuity policies (“QDAP”) or tax deductible MPF voluntary contributions ("TVC") could entitle you to tax deductions. The deduction cap is $60,000 per year, which is an aggregate limit for
