Director Benefit for tax purpose

Please be informed that the deductibility of expenses is laid down s16 under Inland Revenue Ordinance. Based on the given information, I personally do not believe that the maid and personal life insurance can be deductible. If the relative is employed under the Company to perform certain function within the Company at market value, I cannot see why it should not be deductible. For item 1, because you employ the maid in personal name and it is therefore domestic in nature. For item 2, you take out the policy in your own name and the beneficiary is your dependent which is also non-business in nature.
Hope it can be of help!

根據稅務條例，如果女佣是董事以自己的名義請的，保險是董事以自己的名義買的，則公司支付這些開支視為給該名董事的現金津貼，該董事則要報稅及按規定納稅．
至於請什麼人回來，以公司名義請的話，則你請什麼人也沒多大影響．


如果你是想該董事減少稅務負擔，則要有適當的做法，才能將女佣和保險的費用當為公司支出而毋需該董事交稅．不過這已不在你的問題之內，如有需要，可致電95345973問我，我對這方面很熟

Further to my question
If all the expenses are contracted by the company and benefit the director as a renumeration.

will the expenses consider as the company expenses and the such expenses will not consider as a taxable income of director ?

Thanks