Nomination of spouse to claim deduction of " home loan interest " is applicable only if your spouse has no income chargeable to tax including rental income , salaries income and business profits 提名配偶申请居所贷款利息只在配偶并没有任何应课税入息包括租金薪俸入息及经营业务利润时适用。
If you receive chargeable income or incur deductible expenses in foreign currencies , you are required to report an equivalent amount of the income or expense in hong kong dollars in your tax return 如你收取的应课税入息或可扣税的开支是以外币结算，在填写报税表时，你须填报该入息或开支的港元等值。
Treat the whole amount of such payment as his assessable income for year of assessment 2006 07 , being the year he was entitled to claim the payment pursuant to his employers resolution of 30 . 6 . 2006 , or 将该笔款项全数纳入为200607年度的应课税入息。由于雇主2006年6月30日的议决，李先生对该笔款项的申索权在200607年度或
Where an application is lodged on the ground of fallen income for 200405 , you should furnish a computation to demonstrate a drop of the net chargeable income by more than 10 % , when compared with that for 200304 若你以入息下降为申请理由，须递交计算表以显示你在200405年度的应课税入息实额将会较200304年度减少10 %以上。
If you are married and not living apart from your spouse , and both of you have income chargeable to tax and wish to elect personal assessment , you and your spouse must sign jointly on both tax returns or i . r 如属已婚而并非与配偶分居，且夫妇均有应课税入息，夫妇须一同在两人的报税表或i . r .表格第76c号上签署，才能办妥选择个人入息课税的手续。
A under the inland revenue ordinance cap . 112 , a taxpayer may claim a deduction from his assessable income in respect of his contributions to a mandatory provident fund scheme mpfs or recognized occupational retirement scheme rors 一根据税务条例第112章，纳税人可申索在其应课税入息中，扣除强制性公积金强积金计划或认可职业退休计划的供款。
Upon receipt of your application for relating back , the assessor will issue to you an additional assessment for year of assessment 2004 05 . income will not be assessed twice , and the sum of 36 , 000 will not be assessed as income for 2005 06 由于本局不会就同一笔款项徵收两次税款，因此在你的2005 06年度评税中，应课税入息一定不会包括这笔36 , 000的入息。
