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  

稅務課程 * 書刊下載 * 飛鴻文選 * 稅例解讀 * 報稅服務 * 稅務咨詢 * 記帳系統 * 網站首頁

 


Property Tax

The lump-sum premium received at the start of the lease period can be spread throughout the lease period up to a maximum of 36 months if the owner makes such an election.

Irrecoverable rent (i.e. bad debt) is deductible from the rental income

The “rates paid by the owner” does not include government rent. In other words, the government rent levied in the rates bill is not deductible.  To claim the rates deduction, it is advisable for the property owner to keep all the rates bill.

Where the tenant pays management fee through the landlord and such fee is not included as rent under the lease, the fee is not assessable.

If the lease makes no provision for  payment of management fee and the rent payable to the landlord includes the management fee, then the  rent comprising the management fee will be assessable in full, and the management fee paid by the landlord  will not be deductible. So, it is advisable for the landlord to have the lease stipulating the rent  only and the management fee to  be borne by the tenant.

 

楊輝洪 Raymond Yeung 為你提供: * 飛鴻作品下載 * 寫好英文信件 * 基礎法律知識 * 實用稅務課程 * 英文速成課程 * 見工英語速成 * 中英文翻譯 * 中英文寫作服務 * 致稅局信件範本 * 飛鴻中文YouTube * 飛鴻英語YouTube * 稅務顧問服務

 

Tel/WhatsApp/WeChat :  94735846