前稅局評稅主任楊輝洪 Qualifications

Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department * Service charge $500/hr

飛鴻稅務顧問 收費每小時五百元

yeungfhr@yahoo.com.hk * Tel /WhatsApp /WeChat 94735846  

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Profits Tax - Sales expenditure 

Section 16(1) of Inland Revenue Ordinance lays down the basic test: an expenditure is allowable if it is incurred in the basis period for the production of assessable profits. 

In general, expenditure for sales promotion, marketing and delivery of goods or services are deductible. 

Sometimes, the following topics give rise to tax disputes :

 

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Tel/WhatsApp/WeChat :  94735846