報稅表填報問題
2010-02-22 12:19 pm
你好，我有１個問題想問，報稅年度２００９年４月１日－２０１０年３月３１日，但我於２０１０年２月１５日有一項入息被公司確認係佣金，但實際收佣金日期係２０１０年５月１５日先收到，公司都係要呢個日期先收到，咁我填報稅表時應該填２００９／１０年度，還是２０１０／１１年度去報，我諗左好耐都唔明
回答 (3)
2010-02-22 4:37 pm
✔ 最佳答案
其實個問題好簡單：如果僱主將你三月份糧延遲到四月三日至出俾你，你會唔會唔報三月份人工？按會計原則你要計入！如果以稅務守則第45條第9段提到Secan Case，稅務以會計原則計稅，所以你要申報！ 
2010-02-24 10:29 pm
As a taxpayer, if the commission earned or accrued was in the period 2009/10 even the date of payment was in 2010/11, it has to be reported in the Year of Assessment 2009/10. Please check to item 2. - "Commission" in the Chargable Income Booklet of IRD.
http://www.ird.gov.hk/chi/pdf/pam40c.pdf
http://www.ird.gov.hk/chi/pdf/pam40c.pdf
2010-02-22 4:22 pm
未正式收到的錢不需要填寫!
收錄日期: 2021-04-25 20:31:25
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20100222000051KK00242