Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

飛鴻稅務顧問  Qualifications   出版書目  

Tel /WhatsApp /WeChat 94735846  *email: yeungfhr@qq.com  

Service charge $500/hr *Hang Seng Bank Account: 385 599279 883 *Payment thru mobile phone: PayMe / FPS轉數快 Yeung Fai Hung *會面:上水廣場5樓太興餐廰  *報稅分析 *稅務咨詢 *記帳系統 *業務報稅 *稅務課程

 

Salaries Tax - Donations to Charity

A taxpayer making donations to charity can claim tax deduction if:

  • It is a donation of money; and

  • It is for charitable purpose; and

  • It is paid  to a charitable institution or a trust of a public character that is exempt from tax under Section 88 of IRO or to the Hong Kong SAR government; and

  • The total donations in the year of assessment is not less than $100.

A taxpayer can also claim deduction for his spouse's donations.

A taxpayer cannot claim for the donation which has been allowed as a deduction in his spouse's Salaries Tax assessment or in his own Profits Tax assessment.

The maximum deduction is 35% of his net income (assessable income less deductions).

He may claim the deduction in tax return. If he forgets to do so, he may claim it by an objection when he receives the assessment. Even if he misses the objection deadline, he can still claim it by a Section 70A claim (because it is an omission --- to claim the deduction).     

The Revenue's assessing practice on charitable donations  are set out in Departmental Interpretation and Practice Note No. 37. You can read them on  their homepage: click [English], [Publications], [Departmental interpretation and Practice Note]. 

Besides, you can check whether the charity is an approved one on their homepage:  click [English], [Publications], [List of approved charities].

 

楊輝洪 Raymond Yeung 為你提供:

 

* 稅務顧問服務 * 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 * 中英文寫作服務 * 電腦會計記帳系統

 

 

email: yeungfhr@qq.com

Tel /WhatsApp 94735846

 

 

My Performance Pledge QEEP

My Curriculum Vitae/resume

Value for Money, for sure!

Why you must own my CDR 

Why my service fee is so low

 

 

 

 

香港稅務課程 Practical Taxation Course

教授實用税務及報稅知識

Private tuition of Hong Kong Taxation of Law and Practice

$900 兩小時,單對單教授,:香港稅務知識加強版香港報稅軟體

報讀者可在一年內免費電話咨詢一次  詳情按此