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標題: 我想了解有沒有任何香港法律規定我們繳交薪俸稅/入息稅？ [打印本頁]

作者: giovanni 時間: 2007-8-21 15:11 標題: 我想了解有沒有任何香港法律規定我們繳交薪俸稅/入息稅？

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作者: yeahchan 時間: 2008-2-6 06:35

只知逃稅係刑事...............

作者: taurus 時間: 2008-2-9 23:15 標題: Chapter 112 HK Inland Revenue Ordinance

Here you are, Section 8 of the Ordinance states as follows:

PART III

SALARIES TAX
(Amended 36 of 1955 s. 10)

(1) Salaries tax shall, subject to the provisions of this Ordinance, be charged for each year of assessment on every person in respect of his income arising in or derived from Hong Kong from the following sources-
(a) any office or employment of profit; and
(b) any pension.

(1A) For the purposes of this Part, income arising in or derived from Hong Kong from any employment-
(a) includes, without in any way limiting the meaning of the expression and subject to paragraph (b), all income derived from services rendered in Hong Kong including leave pay attributable to such services; (Amended 69 of 1987 s. 2)
(b) excludes income derived from services rendered by a person who-
(i) is not employed by the Government or as master or member of the crew of a ship or as commander or member of the crew of an aircraft; and
(ii) renders outside Hong Kong all the services in connection with his employment; and (Added 2 of 1971 s. 5. Amended 69 of 1987 s. 2)
(c) excludes income derived by a person from services rendered by him in any territory outside Hong Kong where-
(i) by the laws of the territory where the services are rendered, the income is chargeable to tax of substantially the same nature as salaries tax under this Ordinance; and
(ii) the Commissioner is satisfied that that person has, by deduction or otherwise, paid tax of that nature in that territory in respect of the income. (Added 69 of 1987 s. 2)

(1B) In determining whether or not all services are rendered outside Hong Kong for the purposes of subsection (1A) no account shall be taken of services rendered in Hong Kong during visits not exceeding a total of 60 days in the basis period for the year of assessment. (Added 2 of 1971 s. 5)

Recently, I handle a case wherein the Sale Director contracted with an oversea company registered in HK under Part XI of the Companies Ordinance but anticipated to stay in HK for less than 60 days is applying to Inland Revenue Department for full exemption from HK Salaries Tax under Section 8 Part III 1(B).

作者: peninsula 時間: 2008-2-10 16:25

引用:

原帖由 giovanni 於 2007-8-21 15:11 發表
我想了解有沒有任何香港法律規定我們繳交薪俸稅/入息稅？

Try not to pay and see what happens!

作者: taurus 時間: 2008-2-10 16:36

引用:

原帖由 peninsula 於 2008-2-10 16:25 發表

Try not to pay and see what happens!

Try NOT to think that you're too smart !

This is what the law says

Do you know what is law

作者: peninsula 時間: 2008-2-10 16:41

引用:

原帖由 taurus 於 2008-2-10 16:36 發表
Try NOT to think that you're too smart !
This is what the law says
Do you know what is law

You are LAW!

作者: taurus 時間: 2008-2-10 17:05

引用:

原帖由 peninsula 於 2008-2-10 16:41 發表

You are LAW!

Hi Peninsula,

I really DO NOT UNDERSTAND what is you motive in teasing members submitting responses to any forum in XOCAT.COM .

You have been a moderator and you still are !

Do you want to leave all forums to be left with your messages ONLY ???

Have you read this part of the law completely before you respond my message ???

You try to read Part III 1(B) again and let everybody knows if the condition stated therein is fulfilled, does the applicant have to pay HK Salaries Tax !!!

Mercy on YOU and YOUR STANDARD !!!

作者: peninsula 時間: 2008-2-10 17:09

引用:

原帖由 taurus 於 2008-2-10 17:05 發表
Hi Peninsula,
I really DO NOT UNDERSTAND what is you motive in teasing members submitting responses to any forum in XOCAT.COM .
You have been a moderator and you still are !..

Sorry - just a bit of humour! BTW, i am no longer a moderator.

Also, if not paying HK tax, will need to pay under another jurisdiction. There is no free lunch!

作者: taurus 時間: 2008-2-10 17:21

引用:

原帖由 peninsula 於 2008-2-10 17:09 發表

Sorry - just a bit of humour! BTW, i am no longer a moderator.

Also, if not paying HK tax, will need to pay under another jurisdiction. There is no free lunch!

Hi Peninsula,

Thank you Brother for your understanding.

This is a law forum and we should not treat it lightly because this is one of the basic values in HK, which we have to treasure. There are so many of those values long gone and lost by now.

What we are talking here should always refer to what's written in the law.

We have seen recently laws in HK being openly intrepretted by our Commisisioner of Police ! Who does he think he is ?

We saw the Chairman of HK Barristers Association secretly accepted the title as people's representative in Guangdong but does not say anything until now about the recent obsene pics. incidence. How we can expect him to express the Association's opinion on any unjustice in HK.

There has been a TRUSTEE in the property of bankrupt turning the practice of Bankruptcy Ordinance upside down last year.

The law system in HK faces serious threats from now and then. This is the reason why, this is only my wish, that when we talk about law in HK, we better discuss it with dignity and respect.

Please excuse me also if my words have been too strong !

作者: peninsula 時間: 2008-2-10 17:35

引用:

原帖由 taurus 於 2008-2-10 17:21 發表
Thank you Brother for your understanding.
This is a law forum and we should not treat it lightly because this is one of the basic values in HK, which we have to ...

Thanks for your kind understanding and advise.

I also agree with you 100% that HK laws are getting more and more unfair. The rich and famous get special treatments all the time so it is hard for general public to accept. Let someone with true justice come out and defend the laws so the won't become a joke and laughing stock for all the world to see.

作者: 羅友強 時間: 2008-2-15 15:21

引用:

原帖由 peninsula 於 2008-2-10 16:25 發表

Try not to pay and see what happens!

搵收數公司追你, 同起你釘 law !!

作者: taurus 時間: 2008-2-16 00:47

引用:

原帖由 羅友強 於 2008-2-15 15:21 發表

搵收數公司追你, 同起你釘 law !!

稅局自己起你釘 :

"A 5% surcharge will be imposed on the balance of total tax payable not paid by the due date and a further 10% surcharge will be imposed on any amount still remaining unpaid 6 months after that date. "

作者: 屈臣氏 時間: 2008-2-16 09:12

喜見不打不相識，互相尊重，和諧共融

作者: peninsula 時間: 2008-2-16 10:18

引用:

原帖由 羅友強 於 2008-2-15 15:21 發表
搵收數公司追你, 同起你釘 law !!

Unlikely as IRD is not a bank/finance company etc.

作者: italy2006 時間: 2008-2-18 19:33 標題: 回復 #9 taurus 的帖子

I do not follow Taurus' comment that being the people's rep in Guangdong can undermine the ability of the Chairman of Bar Association to express himself freely regarding our rule of law.

Being appointed as people's rep is an honour, and a recognition to our profession.

作者: taurus 時間: 2008-2-19 09:22

引用:

原帖由 italy2006 於 2008-2-18 19:33 發表
I do not follow Taurus' comment that being the people's rep in Guangdong can undermine the ability of the Chairman of Bar Association to express himself freely regarding our rule of law.

Being a ...

However, there may be a conflict of interest with which members of the association has expressed deep concern.

作者: taurus 時間: 2008-2-19 09:30

引用:

原帖由 屈臣氏 於 2008-2-16 09:12 發表
喜見不打不相識，互相尊重，和諧共融

真理越辯越明，網友互相尊重，就是網上談天說地，互相交換意見的樂趣！

願本 FORUM 人氣上升，祝屈臣氏兄鼠年順意！

作者: taurus 時間: 2008-2-19 09:42

引用:

原帖由 peninsula 於 2008-2-16 10:18 發表

Unlikely as IRD is not a bank/finance company etc.

According to IR Ordinance, such charge for delayed payment of tax is known as SURCHAGES and will be levied as follows:

Section 71(1) of the Inland Revenue Ordinance provides that tax charged under the provisions of this Ordinance shall be paid in the manner directed in the notice of assessment on or before a date specified in such notice. Any tax not so paid shall be deemed to be in default.

For payment of provisional tax, if the first instalment is not paid by the date specified on the notice of assessment, the second instalment will become immediately due. The entire balance of the total tax payable in the notice of assessment remaining unpaid shall be deemed to be in default and will be immediately recoverable.

The Commissioner of Inland Revenue will initiate recovery actions [including imposition of surcharge of 5% surcharge on the entire balance of the demand notice, issue of recovery notice to third party and initiation of legal action, etc] as authorized by Part XII of the Inland Revenue Ordinance (Cap. 112) for recovering the total outstanding amount. . . . .

In additon, Recovering Tax in Default :

Imposition of surcharges

- 5% will be imposed on the total amount of tax in default including the second instalment amount which will be immediately due if first instalment is not paid by due date

- 10% will be further imposed on all unpaid amount (including 5% surcharge) after the expiry of 6 months from due date . . . . .

[ 本帖最後由 taurus 於 2008-2-19 09:52 編輯 ]

作者: peninsula 時間: 2008-2-19 20:57

引用:

原帖由 taurus 於 2008-2-19 09:42 發表
According to IR Ordinance, such charge for delayed payment of tax is known as SURCHAGES and will be levied as follows:
Section 71(1) of the Inland Revenue Ordinance provides that tax charged ...

Yes, IRD can try to recover but not same method as banks, finance companies etc.

作者: taurus 時間: 2008-2-19 22:10

引用:

原帖由 peninsula 於 2008-2-19 20:57 發表

Yes, IRD can try to recover but not same method as banks, finance companies etc.

Sure, in that sense, you're right !

作者: giovanni 時間: 2008-4-19 18:20

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