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

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Inland Revenue Ordinance made simple

Section 11D(b)(ii):

Any payment made by an employer to a person after that person has ceased employment shall be deemed to be accrued to that person on the last day of employment.

My comments:

The above section is to make it absolutely clear that salaries or wages received after employment is taxable. If not for this section, some employees receiving salaries after termination of employment might have argued that such salaries were not taxable as he was no longer an employee. Had that argument stood, a loophole might have arisen in the law so that some wages might be arranged to be paid after the employment period to escape tax. Now, with the clear provision in the law, such post employment income is deemed to be received on the last day of employment and taxable as such, and so, the loophole is plugged.

Press here for more.

Important note:

The simplified law is extracted from the original. The simplification is done mainly by deletion of certain words which, in my opinion, over-cloud the understanding of the law by a common taxpayer. Although I have done my best not to materially alter the meaning of the law by the simplification, I have to stress that the original text of the law must be followed in case a discrepancy of meaning arises. For the full text of the law, please visit IRD's homepage.

 

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