什麽是 personal assessment ?

做咗好似有著數wo

personal assesment 係將你各種incomes, 例如你有profits tax, salaries tax, property tax group 埋一齊計

因為你間公司會打profits tax, d allowances, 例如 basic allowance($108,000), etc 你都冇得claim, 因為只有under salaries tax 先claim 得。

所以 做personal assessment can claim 翻 喎d under salaries tax 先claim 到的allowances

select personal assessment must be resident (permance or temporary) and over 18 yr old。if you are married, your spouse must also select personal assessment.

只供參考!

獨資東主在稅務嚟講係唔承認薪金俾東主，祇會計利得稅收入。在個人稅務報表BIR60第5部分申報獨資業務。要注意係政府俾二百萬以下收入業務不用連報稅表提交明細。個人評稅(Personal Assessment)適用於家庭收入與免稅額及寬免是否被充份利用，而唔係祇睇獨資業務，即係包括閣下及妻子所有薪俸、獨資、合資、及所有租金收入。能否做到將整體稅負減至最低要視乎個別情況！僅供參考！

As you have no salary income, personal assessment may provide relief for you if you have income that is chargeable to profits tax and/or property tax. If your only income is chargeable to salaries tax, you will not benefit from electing for personal assessment.Hong Kong residents can elect for personal assessment if they consider it will reduce their tax liabilities. You need only complete the appropriate part of your Tax Return – Individuals (BIR60) or submit an application form (IR76C) within the prescribed time limit. Please go to the web-site below for more dedtails. You can get a e-calculation of your tax liability, if any.


http://www.ird.gov.hk/eng/tax/ind_per.htm