搜尋結果
2024年5月2日 · The amendment ordinance provides tax deductions for qualifying annuity premiums and tax deductible MPF voluntary contributions (TVC) under salaries tax and personal assessment. The deductions are applicable to a year of assessment commencing on or after 1 April 2019 (i.e. year of assessment 2019/20 onwards). (A) Qualifying Annuity Premiums.
- Deductions
The amendment ordinance provides tax deductions under ...
- Deductions
2024年5月2日 · 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.
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 $
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.
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.
