薪俸稅及有限公司利得稅

This is a special allowance and should all debited to Salaries and Allowance. This allowance is deductible under the company's profits tax as the employee is under the company's employment and is now being seconded to work in overseas temporary. This allowance should be reported under the Employer's Return on Staff Salaries and Remuneration. Please also noted that this allowance is liable for MPF purposes.