Chapter 4 Salaries Tax: Income from Office or Employment

Mr Chan had to pay a nominal rent of $1,000 to A Ltd monthly. Mr Chan also paid an annual membership fee of $2,100 to the HKICPA. The net assessable income of Mr Chan for the year of assessment 2011/12 is as follows: Mr Chan. Salaries tax computation. Year of assessment 2011/12. Basis period: year ended 31 March 2012 $ $ Salary ($30,000 x 12) ................
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