Raymond Yeung Tax Consultant * former IRD Assessor

飛鴻稅務顧問 * 前稅務局評稅主任楊輝洪

恆生銀行 Hang Seng Bank Account  385 599279 883

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

會面可在角新世紀廣場 * 收費每小時$500


Profits Tax - Technical education 

Section 16C of Inland Revenue Ordinance allows “any payment to be used for the purpose of technical education related to that trade or business at any university, university college, technical college or other similar institutions” which are approved by Commissioner of Inland Revenue.  

A list of “approved institutes” is published on the Revenue's homepage under [tax information] > [businesses].  

Section 16C is to broaden the scope of deduction. In other words, the expenditure not meeting the Section 16C conditions can still be deductible if it satisfies Section 16(1). 

Technical education is deemed to be related to a trade or business if it is of a kind specially requisite for persons employed in that trade or business. 

The qualifying expenditure refers to the payments for education in the approved institute. There is no such requirement for the taxpayer's employee to study in the institute. It does not matter whether the payment is paid to the institute or students.


報稅服務 收費詳情       稅務課程  收費詳情

楊輝洪為你提供 中英文翻譯及寫作服務


 飛鴻文選  書刊下載  法律常識  文件範本  見工英語  學好英文  成功智慧  聯絡網主

按此收聽 飛鴻自白(1)   飛鴻自白(2)    飛鴻自白(3)   飛鴻講稅務

按此下載  稅務知識  實用英語  生活哲學  認識稅局    HK Tax Tips

稅務教學         筆記下載        專題補習       稅務顧問服務