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If your employer is a Hong Kong company but you only rendered services in Hong Kong during visits not exceeding a total of 60 days during the year of assessment, your salaries income for that year will be wholly exempt from tax. However, if you were present in Hong Kong for more than 60 days and had rendered services in Hong Kong during the relevant year of assessment, your income is wholly taxable. If you had rendered services in the Mainland and paid Individual Income Tax in the Mainland in respect of the income for such services, that part of your income can be excluded when computing the income chargeable to Hong Kong Salaries Tax.
2011-10-31 06:08 PM
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Xiao Yu
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