PA and Joint assessment

Personal Assessment is to sum up all income, including property income, salaries income and business income of both husband and wife and then deduct mortgage loan interest of property income and then allowances.

Joint assessment is to sum up salaries income of both husband and wife and then deduct allowances.

thx, Gavin!

Acct師兄已講出兩者分別, 在此補充少少資料俾你參考下:

如果你及你的配偶只得應課薪俸稅收入的話, 稅局係唔會俾你地揀PA, 只會俾你地用Joint Assessment, 因為PA冇provisional tax.