報稅表中[扣除]一項

Since your course has not been finished, and the CEF reimbursement from the Government has not been approved, there are two issues to consider:

1. Whether you can claim education deduction before completion of your course;
2. The impact of potential CEF reimbursement on your amount of education deduction.

TIMING OF CLAIM
Notice that you can claim for a deduction of education allowance in the year of assessment 2006/07, as long as your tuition was PAID during the fiscal year from 1 April 2006 to 31 March 2007. Since most tuition fees will have to be paid in the beginning of a course, it is likely that you had paid some of your fees in 2006/07. Since eligibility depends on the date the fees are paid, not when the course begins or ends, you might be eligible for the education deduction even though the course has not yet finished.

CEF REIMBURSEMENT
You can claim the total amount of education fee, e.g. HK$38,000 paid during the fiscal year in the salaries tax return, but make a note in the return that you are claiming for reimbursement of from the CEF fund, but the amount has not yet been finalised. When you actually received the reimbursement from the CEF fund, you should voluntarily inform the Assessor of the Inland Revenue Department about the exact amount of your reimbursement. Suppose you get the maximum reimbursement HK$10,000, your eligible education deduction will be reduced to (HK$38,000 - HK$10,000) = HK$28,000 for the year of assessment 2006/07.

The reimbursement from the CEF fund is non-taxable, since this not income from employment.

有兩個問題要考慮: 1 。 你能否在你未完成課程前申請教育費的扣減 (education deduction) ; 2 。 持續進修基金 的退款(CEF reimbursement) 金額對教育費的扣減額的影響。

要注意的是在2006 / 07 的年度, 你可申請由2006年4月 1日至 2007年3月31日支付的學費 。 由於學費多是預繳的, 所以在2006/ 07年度你很可能已經支付了些學費 。 因為合符資格的教育費取決於支付日期, 而不是課程的開始或結束的日子, 所以即使你的課程仍未結束, 你也可能有資格申請。

你可申請在上一財政年度期間實際支付的教育費總額, 例如 HK$38,000 , 可是, 持續進修基金 的補償的批額還沒有定下來。 因此你應在稅表另外提及這一點。 當你從 CEF 那裡實際取得補償後, 你應自動自覺地通知稅局, 從CEF 得到的退款。 假設你取得到最高的退款額, HK$10,000 ; 那麼你2006 /07 的年度合符資格的教育費扣減額將減少到 ( HK$38,000 - HK$10,000 )= HK$28,000 .

又 CEF 的退款不用課稅, 因它不是職業(雇傭)的收入。

2007-05-25 23:58:19 補充：
*DISCLAIMER* 免責聲明You should always seek professional legal or taxation advice in formulating your own taxation affairs and not rely on the above simple analysis.All responsibilities in connection with the above are disclaimed

Your course fee can be tax deductible up to maximium of HK$40,000.Onice your course fee is paid between 01/04/06-31/03/07. You can apply the allowance.