Salaries Tax下面要不要扣佢係香港個50日既收入?

Mr. Chan, a Hong Kong resident, is a professional engineer employed by a Hong Kong engineering consultancy company. Starting from 1 April 2012, he has been seconded to a Thailand company which is the subsidiary company of his employer. During the year of assessment 2012/13, he regularly returned to Hong Kong for providing advisory services to clients and stayed in Hong Kong for 50 days. He was exempted from income tax in Thailand. He has approached you as his tax consultant and is seeking your advice on his Hong Kong salaries tax exposure for the year of assessment 2012/13.

The following is the information provided by Mr. Chan:

(1)His employment contract was negotiated, executed and enforceable in Hong Kong.

(2)His salaries were paid in Hong Kong dollars through his bank account maintained with a bank in Thailand.

(3)The employment contract was signed between him and the Hong Kong engineering consultancy company.