Taxpayers are entitled to the allowance without lodging a claim 納稅人無(wú)須提出申索,亦可享有基本免稅額。
Basic tax exemption 基本免稅額
He claims basic allowance of 100 , 000 and home loan interest deduction of 100 , 000 他申索100 , 000的基本免稅額及100 , 000的居所貸款利息扣除。
If you are assessed to salaries tax or have elected personal assessment , you are entitled to basic allowance for any year of assessment 如你須繳納薪俸稅或已選擇個(gè)人入息課稅,則你在任何課稅年度可享有基本免稅額。
My spouse and i own a property let out for rental income . can we claim basic or other tax allowances such as child , dependent parent allowances 我倆夫婦擁有一個(gè)出租物業(yè),我們能否申請(qǐng)基本免稅額和其他免稅額如子女供養(yǎng)父母免稅額?
A claim for the allowance ( except basic allowance ) may be made in the tax return - individuals ( form bir 60 ) for the relevant year of assessment 申索免稅額(基本免稅額除外)可在有關(guān)課稅年度個(gè)別人士報(bào)稅表(表格bir60號(hào))內(nèi)提出。
You are entitled to basic allowance for any year of assessment unless you are married and have been granted married person s allowance for the year 你在任何課稅年度可享有基本免稅額,唯你在有關(guān)年度已婚并已獲給予已婚人士免稅額則除外。
The second proposal is to introduce a new basic allowance and an additional allowance for taxpayers maintaining parents grandparents aged between 55 and 59 第二項(xiàng)建議是提供新的基本免稅額及額外免稅額予供養(yǎng)至歲父母或祖父母的納稅人。
A claim for the allowance except basic allowance may be made in part 8 of the tax return - individuals b . i . r . 60 for the relevant year of assessment 申索免稅額基本免稅額除外可在有關(guān)課稅年度個(gè)別人士報(bào)稅表b . i . r .表格第60號(hào)內(nèi)第8部提出。