Chartered Institute of Taxation licenses The Taxation Institute of Hong Kong to award Chartered Tax Adviser status

by Helios Wong Comment Closed
The Taxation Institute of Hong Kong (TIHK) has announced that it has successfully obtained the licence from the Chartered Institute of Taxation (CIOT) to grant the designation ‘Chartered Tax Adviser’ to its members. The licence is granted to TIHK as CIOT’s next step in developing the Chartered Tax Adviser (CTA) brand as a leading international standard in tax. This follows the granting of the same right to the Irish Tax Institute (ITI) and The Tax Institute (TTI) in Australia in 2012. Under the agreement, nearly 1,900 members of TIHK will be able to convert their existing Certified Tax Adviser qualification to Chartered Tax Adviser, joining the existing 19,000 CIOT members, more than 5,000 ITI members and more than 7,000 members of TTI who can already call themselves Chartered Tax Advisers. The Chartered Tax Adviser designation is recognised and respected internationally as a mark of technical excellence and professional integrity. Jeremy Choi, President of The Taxation Institute of Hong Kong, said: CIOT President Glyn Fullelove commented: “I...
Read More

稅務師錦囊(十之五)： 如何申報僱主提供的住房津貼？

by Helen Mak Comment Closed
稅務師錦囊(十之五)：如何申報僱主提供的住房津貼？   如果僱主可以提供住房或住房津貼當然是一件開心的事，但香港稅務條例規定“獲僱主或相聯法團提供一個住房或住房津貼，僱員的應評稅入息就必須包括一項象徵利益，稱為「租值」”。 「租值」是按從該僱主獲得淨收入的百分比來計算： 住宅單位/服務式公寓                      10% 在酒店、旅舍或公寓的兩間房間          8% 在酒店、旅舍或公寓的一間房間          4% 如屬住宅單位/服務式公寓，僱員也可以選用該單位的應課差餉租值代替「租值」。如果僱員需要負擔部份的租金，可於「租值」中減除負擔的部份。 納稅人在年中獲得一筆一次性特別收入時要留意，由於租金津貼不計算在淨收入之內，如租金津貼少於按淨收入計算的「租值」，納稅人最後計算出的應課稅收入可能比沒有租金津貼安排還要多。   潘琪偉博士 註冊稅務師 旭晉商業方案有限公司 (6月12日於頭條日報同步刊登) ...
Read More

稅務師錦囊(十之三)： 我和配偶應該選擇合併評稅嗎?

by Helen Mak Comment Closed
稅務師錦囊(十之三)：我和配偶應該選擇合併評稅嗎?   如果你和配偶的薪俸收入, 在合併評稅下, 相對於分開評稅能節省稅款, 你們便應該選擇合併評稅。一般來說, 如果其中一方的收入, 低於他或她可享有的扣除額, 便應該選擇合併評稅。這是因為未能全數扣除的特惠扣除(例如居所貸款利息) 及免稅額, 是不能帶到下一個課稅年度的。在合併評稅下, 相關餘額便可以從總收入中扣除。 你可以在報稅表的第4.4部份選擇合併評稅。你不用擔心選擇合併評稅會多交了稅款, 因為如果合併評稅並非對你有利, 稅務局還是會以分開評稅處理的。相反, 如果你沒有作出選擇而合併評稅會對你有利, 稅務局一般都會發信建議納稅人提出申請。 如果你選擇合併評稅的話, 緊記請你的配偶在你的報稅表上簽名作實啊。順帶一提, 基於去年終審法院的一個判決, 同性婚姻的納稅人, 現在同樣可以享有合併評稅的好處。   黃漢文  註册稅務師 香港理工大學會計及金融學院 (6月10日於頭條日報同步刊登) ...
Read More

稅務師錦囊(十之二)： 選擇個人入息課稅能減省納稅金額嗎？

by Helen Mak Comment Closed
稅務師錦囊(十之二)：選擇個人入息課稅能減省納稅金額嗎？   個人入息課稅是指將你的應繳付薪俸稅、利得稅和物業稅的入息加起來，然後再從該總額扣除可扣減的特惠扣除及免稅額，最後餘額（如有）則會以薪俸稅所使用的稅率徵稅──這樣的評稅方式有機會減少你的應納稅額，因為在計算物業稅及利得稅都沒有特惠扣除及免稅額，累進稅率亦不適用。 如果你選擇個人入息課稅，稅務局會自動比較選擇個人入息課稅與否的應納稅額，並以對你較有利的評稅方式評稅。也就是說，若以個人入息課稅不利於你，稅務局會將你視作不選擇個人入息課稅來作出評稅，並不會帶來任何損失。因此，若你是年滿18歲的香港永久性或臨時性居民，並除了工資收入外還有經營業務或租金收入，那麼你不用煩惱，應選擇申請個人入息課稅。值得注意的是，自去年起，已婚人士可選擇與配偶分開或共同以個人入息課稅方式評稅。   黃智威 註冊稅務師 畢馬威稅務服務有限公司 (6月9日於頭條日報同步刊登) ...
Read More

稅務師錦囊(十之一)： 2020-21年度財政預算案有甚麼薪俸稅和個人入息課稅寬免措施?

by Helen Mak Comment Closed
稅務師錦囊(十之一)：2020-21年度財政預算案有甚麼薪俸稅和個人入息課稅寬免措施   一如以往幾年，因應社會經濟及財政情況，財政預算案都有若干寬免措施給予納稅人。今年，需要繳交利得稅、薪俸稅及個人入息課稅的人仕，將會就2019/20的課稅年度，有百份之百的寬減，而上限為20,000元。 值得留意的是，有關的寬免措施是以每宗個案計算。換言之，利得稅的寬減上限以每個業務計算，假如納稅人有多個一個業務，而又不選擇個人入息課稅計算的方案，寬免額度可以較多。 同理，在薪俸稅和個人入息課稅下，計算方式亦以每個個人計算。即納稅人和配偶如果選擇合併評稅或共同選擇個人入息課稅，寬減上限是二人合共20,000元；但若分開評稅或分開選擇個人入息課稅，每人可寬減最後評稅稅款的百分之一百，以20,000元為上限，亦即40,000元。 然而，大家要注意今次的寬減並不適用於物業稅，若閣下有物業出租而需要繳稅的話，則可以按個人入息課稅的方式，將收租收入計入總入息，以享受有關的稅務寬免措施。   吳錦華　註冊稅務師 吳錦華會計師事務所 (6月8日於頭條日報同步刊登) ...
Read More

Supporting Organisation: The Hong Kong Institute of Bankers (HKIB) Annual Banking Conference 2020

by admin Comment Closed
The Hong Kong Institute of Bankers (HKIB) Annual Banking Conference 2020 Date: 28 September 2020 (Mon) Time: 9am – 5:15pm Venue: N101, Hong Kong Convention and Exhibition Centre Website: http://bankingconference.hkib.org/hkib2020/index.html Fee: Members of Supporting Organisations can register at a special rate to attend the event. >> HKD4,650 Full Day (Original: HKD5,800; Early Bird*: HKD4,050) >> HKD3,200 Half Day (Original: HKD4,000; Early Bird*: HKD2,900) (*Early bird discount rate is applicable for registration with full payment received by 31 July 2020 (Friday)) Registration: bankingconference.hkib.org/hkib2020/registration.html Enquiries: (852) 2153 7800 / bankingconference@hkib.org HKIB CPD / SFC CPT: Morning session: 3.5 hours and Afternoon session: 3 hours Innovation and Transformation: A Brave New World of Banking The HKIB Annual Banking Conference sees a confluence of thought-provoking ideas, innovation, and ways of how the banking world is entering a new phase of developments while overcoming growth bottlenecks. With the theme “Innovation and Transformation: A Brave New World of Banking," watch as industry leaders explore the new...
Read More

Annual Return for 2020 Membership Renewal

by admin Comment Closed
Having considered the continuous disturbance of business due to the COVID-19 pandemic, the Institute has decided to further extend the deadline for 2020 Membership Renewal to 31 May 2020 (Sunday).  It is hoped that such extension can allow members more time to attend to the membership renewal exercise.  Members should refer to the attached tutorial and renew your TIHK membership and CTA certificate (if applicable) before the further extended deadline. Failure to renew your membership on time will result in cessation of your TIHK membership and removal of your name from the CTA Register (if applicable). If you have difficulties renewing your membership online or accessing our website, please contact the Secretariat at tihkadm@tihk.org.hk or 2810 0438....
Read More