✔ 最佳答案
No. The employee does not getting the monetary payment but an expenses necessarily incurred by the company as holiday passage reimbursable expenses as stated in the employment contract or of the company's policy.
This is similar to the medical claims by the employee as part of the staff benefit. However, if this is a part of the remuneration wholly and exclusively for a particular staff member, e.g. housing allowance, this is then a taxable item for personal salary tax purposes but, it is still allowable for company's profits tax purposes.
For profits Tax:
http://www.ird.gov.hk/eng/tax/bus_pft.htm#06
For personal Tax:
http://www.gov.hk/tc/residents/taxes/salaries/allowances/deductions/