| 1. | The 1st tax return means the return that normally bears the identity card number of the deceased taxpayer as part of the file reference
第一张报税表是指以已故纳税人生前的香港身分证号码作为档案号码的报税表。 |
| 2. | How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceaseds properties
遗嘱执行人应怎样为已故纳税人填报生前收入并应怎样填报其物业入租金收入 |
| 3. | How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceased s properties
遗嘱执行人应怎样为已故纳税人填报生前收入及应怎样填报死后的物业租金收入 |
| 4. | How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceased s properties
遗嘱执行人应怎样为已故纳税人填报生前收入及应怎样填报死后的物业租金收入 |
| 5. | How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceased s properties , please
应怎样为已故纳税人填报生前收入并应怎样填报其物业租金收入，请按 |
| 6. | An executor is required to report the rental income derived from the deceased taxpayer s property until the legal title of the property is transferred to the beneficiary
就已故纳税人的出租物业，遗嘱执行人须申报有关物业在正式转名前所收取的租金 |
| 7. | Apart from reporting the income and settling the tax liabilities of the deceased taxpayer , usually the executor has to apply to the estate duty office for a certificate of receipt of estate duty or a certificate of exemption from estate duty
?遗嘱执行人除了要为已故纳税人申报收入清缴税款外，通常亦须向遗产税署申请 |
| 8. | Monetary penalty in the form of additional tax may also be imposed on the executor if the deceased taxpayer has , during his or her lifetime , furnished incorrect tax return or information that results in an undercharge of tax
税人在生前提交不正确的报税表或提供不实的资料，引致税务局少收税款，税务局会向?遗嘱执行人徵收补加税款作为罚款。 |
| 9. | The executor should declare the assessable profits and supply other relevant information for the period from the commencement date of the latest accounting period to the date of death of the deceased taxpayer in the deceased s tax return
?遗嘱执行人须为已故纳税人申报其独资业务由上次业务结算日期至已故纳税人去世当日的营业资料和应评税利润。 |
| 10. | An executor has the duty to handle the tax affairs of the deceased taxpayer , including the submission of tax returns , supplying information and settlement of tax bills that are payable and recoverable out of the deceased person s estate
?遗嘱执行人须负责代已故纳税人处理有关税务事宜，包括呈交报税表，提供资料及从已故纳税人的遗产中缴付税款。 |
