✔ 最佳答案
The term of the rental is 2 years from 01/04/04-31/03/05 & 01/04/05-31/03/2006.
Rent to Mr. Ho from 01/05/06-31/03/2007
2005/2006
Rent from 01/04/05-31/03/06 $216,000
Less: rates ($5,200)
$210,800
Less: 20% statutory outgoings ( 42,160)
Net assessable value $168,640
Tax payable at 16% $26,982
From 1 January 2006 onwards Mr Lee did not pay any rent. He moved out of the property on 31 March 2006 and left Hong Kong in June 2006.
On 1 May 2006 the property was let again to Mr Ho for a term of two years at a monthly rent of $ 16000. Mr Ho also paid Mr Wong an additional monthly charge of $500 as his share of the management fee for the preoperty. The rates of $1300 per quarter, were paid by Mr Wong.
2006/2007
Rental income from 01/05/06-31/03/07 $176,000
less : bad debts ($18,000x3) ($54,000 )
Assessable value $122,000
Less: rates ($5,200)
$116,800
Less: 20% statutory outgoings ($23,360)
Net asessable value 93,440
Tax at 16% $14,950
Less: tax paid on 2005/2006 ( $26,982)
Refund of tax overpaid $12,032
In May 2007 Mr Lee returned to Hong Kong and paid the arrears of rent to Mr Wong. A legal cost of $1000 was incurred by Mr Wong for the recovery of these arrears.
2007/2008
Rental income $16,000x12 $192,000
Bad debts recovery $18,000x3 $54,000
Assessable value $246,000
Less: rates ($5,200)
$240,800
Less: 20% statutory outgoings ($48,160)
Assessable value $192,640
Tax at 16% $30,822.40
我想問2006/07個NAV
$93,440
主要想知Mr Lee 離開左HK會唔會計係bad debts
No. Rental for 2 years from 01/04/04-31/03/06 Only bad debts from 01/01/06-31/03/06.
