A taxpayer is required to report his full remuneration in part 4 of the tax return individuals and if he wishes to claim tax credit or income exemption , full details must also be provided , as appropriate , in section 4 or 6 of the appendix to the tax return with 納稅人必須將全部薪酬填寫在個(gè)別人士報(bào)稅表的第4部,如有意申請稅收抵免或豁免徵稅,則必須在報(bào)稅表附錄的第4部分或第6部分提供詳情,并連同
An employer is required to report the full remuneration accrued to an employee in the employer s return ( i . e . form i . r . 56 series ) including remuneration paid by overseas companies irrespective of whether the respective employee is entitled to claim exemption from salaries tax or not 56系列表格)申報(bào)累算須付雇員的全部薪酬,包括由海外公司支付的薪酬,而不論該雇員是否有權(quán)就該薪酬申請豁免徵收薪俸稅。