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Hong kong tax rebate 2012

hong kong tax rebate 2012

The reduction does not provide taxpayers an immediate refund of m & s vouchers online tax paid.
For profits tax, the ceiling is applied on each business.Back to top FAQ.The Department will check in each case if the personal assessment election, with the tax reduction, will reduce the amount of tax payable, and assess each taxpayer in the way most advantageous to him.The maximum deduction for each year of assessment is : Year of assessment, maximum deduction 2011/12 12,000 2012/13 14,500 2013/14 15,000 2014/15 17,500 2015/16 onwards 18,000.A New Ground for Holding Over of Provisional Salaries Tax.During the year of assessment 2016/17, he made mandatory contributions to each of his employers MPF schemes.The provisional tax paid will be applied to pay the final tax for the year of assessment 2011/12 and provisional tax for the year of assessment 2012/13.The additional 5 years home loan interest deduction is not applicable to the year of assessment prior to the year of assessment 2012/13.This measure will be effective from the year of assessment 2011-12, and is estimated to benefit about 510 000 taxpayers and cost the Government 570 million a year.Year of Assessment, tax Rate, amount to be Retained 2008/09 onwards (Note) 15 10 of gross amount payable, performance procured through a non-resident agent who is an individual person or a partnership.Taxpayers should file their profits tax returns and individuals tax returns for the year of assessment 2012/13, the Inland Revenue Department will effect the reduction in the final assessment.Year of Assessment, tax Rate, amount to be Retained 2008/09 onwards (Note) 15 10 of gross amount payable, performance procured through a non-resident agent who is a corporate agent or a corporation.He opted to participate in the MPF-exempted ROR scheme offered by his employer.
Note (1) 75 of the 2016/17 profits tax is waived subject to a ceiling of 20,000 per case.
Basic Allowance 108,000 120,000, married Person's Allowance 216,000 240,000, single Parent Allowance 108,000 120,000, child Allowance (For each dependant) 1st to 9th Child 60,000 63,000, additional Child Allowance for each child in the year of birth 60,000 63,000, dependent Brother / Sister Allowance (For each.

Tax Calculator, to facilitate ready calculation of your salaries tax and tax under personal assessment under the above proposals, we have uploaded the relevant tax computation program.Self-Employed Persons The following examples explain the tax treatment for various types of self-employed persons.Parent / Grandparent aged 60 or above, or is eligible to claim an allowance under the Government's Disability Allowance Scheme 36,000 38,000, parent / Grandparent aged between 55 and 59 18,000 19,000, disabled Dependant Allowance (For each dependant) 60,000 66,000 For information about the allowances.The reduction is 75 of the final tax payable for year of assessment 2011/12 or 12,000, whichever is the less.Businesses making profits will benefit from the tax reduction whether personal assessment is elected or not.For more details of the deduction for the expenses of self-education, please click here.Retained Amount Applicable to Non-Resident Entertainers and Sportsmen.A taxpayer who is separately chargeable to salaries tax and profits tax can enjoy reduction under each of the tax types.
Year of Assessment, tax Rate, amount to be Retained 2008/09 onwards (Note).5 11 of gross amount payable, note (1) 75 of the 2016/17 profits tax is waived subject to a ceiling of 20,000 per case.