" chargeable to tax " means an employee who receives an annual remuneration ( including salary , commission , bonus , perquisites , etc . ) in excess of the basic personal allowance in that year 可課稅一詞,指某員工的年薪(包括薪俸、傭金、花紅、額外賞賜等等)超過該年度的基本個人免稅額。
For any former employee director who has ceased to earn income chargeable to hong kong salaries tax such as by reason of retirement or departure from hong kong , you are required to file a form i . r . 56b only when the gains realized during the year of assessment have exceeded the basic personal allowance for that year of assessment 退休或離港等因素而沒有其他應(yīng)課薪俸稅收入的前雇員董事,其所得的收益如超過該課稅年度的個人免稅額時,雇主始須為其填報i . r . 56b表格。
Our basic personal allowance is hk 100 , 000 , while the basic personal allowance is about hk 35 , 000 in australia , hk 66 , 000 in united states and hk 73 , 000 in the united kingdom . moreover , we have a number of other allowances , such as dependent parent allowance , child allowance and dependent brother sister allowance , etc 我們現(xiàn)時的個人免稅額是十萬元,澳洲的個人免稅額約為三萬五千港元,美國的個人免稅額約為六萬六千港元,而英國的個人免稅額則約為七萬三千港元。