報稅的＂供養父母＂問題

Under section 30 of IRO,
Dependent Parent Allowance (DPA) is granted to a person,
it the person or his or her spouse, not being a spouse living apart from that person, maintains a parent or parent of his or her spouse in the year of assessment and that parent at any time in the year was:

1. Ordinarily resident in HK; and

2.

i. 60 or over, or
ii. 55-59 not eligible for an allowance under Government's Disability Allowance Scheme (DAS), or
iii. No age limit if the parent is eligible to claim an alloance under the Government DAS.

and also if taxpayer who resides with the parent,
otherwise than for full valuable consideration,
continuously throughout the year of assessment,
you is entitled to an additional dependent parent allowance (ADPA)


>>In your case, you may claim DPA and ADPA if satisfies the conditions.


For your reference, amount of DPA and ADPA as following:
___________________________________ 2011/12________2012/13
_______________________________DPA_____ADPA____DPA___ADPA
Age 60 or above__________________$36,000 $36,000 $38,000 $38,000
Age 55-59 without disability allow.____$18,000 $18,000 $19,000 $19,000
Any age eligible for disability allow.____$36,000 $36,000 $38,000 $38,000

一齊住就得啦, 家庭用品有時你買有時老豆買, 大家有份用仲唔算係供養父母?

你可以扣減供養父母免稅額

你留意, 要click 返"同住"的那一個項目

如果父母55-59, 每個父親或母親的免稅額係HK$38,000

如果父母55-59, 每個父親或母親的免稅額係HK$76,000

同時, 供養額唔可以少過$12,000/ 年~

2013-06-08 10:41:44 補充：
更正:

如果父母60歲以上, 每個父親或母親的免稅額係HK$76,000

不論父母有冇工作，只要是大過或等於55歲便可以。