| 1. | Tax position for year of assessment 2003 04 and after
2003 04课税年度或以后的税务情况 |
| 2. | Tax position for years prior to year of assessment 2003 04
2002 03课税年度或以前的税务情况 |
| 3. | His tax position is as follows
他的应缴豁免课税计算如下： |
| 4. | When a joint - owned or co - owned property is let out , the owners must inform ird in writing that the property has been let out notwithstanding the tax positions of the individual owners
联权或分权物业的业主当出租联权或分权物业时，不论个别业主的税务状况，业主也须书面通知本局物业已出租。 |
| 5. | When a joint - owned or co - owned property is let out , the owners must inform ird in writing that the property has been let out notwithstanding the tax positions of the individual owners
联权或分权物业的业主当出租联权或分权物业时，不论个别业主的税务状况，业主也须书面通知本局物业已出租。 |
| 6. | If an employee changes job or his employer becomes bankrupt , what is the tax position of his accrued benefits from the mandatory contributions and any voluntary contributions which his former employer has made to an mpf scheme
若雇员转工，或聘请他的公司倒闭，他在强积金计划内属于强制性供款或雇主自愿供款的累算权益是否须纳税？ |
| 7. | If an employee changes job or his employer becomes bankrupt , what is the tax position of his accrued benefits from the mandatory contributions and any voluntary contributions which his former employer has made to a mpf scheme
若雇员转工，或聘请他的公司倒闭，他在强积金计划内属于强制性供款或雇主自愿供款的累算权益是否须纳税？ |
| 8. | Except under the special circumstances stipulated in the mpf ordinance , the employee can only receive the accrued benefits attributable to the mandatory contributions when he attains the retirement age of 65 . in any case , the withdrawal by employee from mpf schemes of his accrued benefits attributable to mandatory contributions is not assessable to tax . however , if the employer had made voluntary contributions to the mpf scheme for this employee , the tax position for the accrued benefits from these voluntary contributions will be different
当强积金计划的强制性供款交给强积金计划受托人后，整笔款项将完全及即时归属于雇员，而雇员除在强积金计划法例所订明的特殊情况下，亦只能在达到65岁退休年，才能从强积金计划中取回所有由强制性供款所累积的累算权益，不过在任何情况下，雇员取回强制性供款的累算权益是不用课税。 |
| 9. | Except under the special circumstances stipulated in the mpf ordinance , the employee can only receive the accrued benefits attributable to the mandatory contributions when he attains the retirement age of 65 . in any case , the withdrawal by employee from mpf schemes of his accrued benefits attributable to mandatory contributions is not assessable to tax . however , if the employer had made voluntary contributions to the mpf scheme for this employee , the tax position for the accrued benefits from these voluntary contributions will be different
当强积金计划的强制性供款交给强积金计划受托人后，整笔款项将完全及即时归属于雇员，而雇员除在强积金计划法例所订明的特殊情况下，亦只能在达到65岁退休年龄，才能从强积金计划中取回所有由强制性供款所累积的累算权益，不过在任何情况下，雇员取回强制性供款的累算权益是不用课税。 |
| 10. | Taxpayers can file their tax returns , enquire about their personal tax position and pay tax through the internet or a touch - tone phone . property documents can be stamped online . sole proprietors or business partners can apply for their business registrations online too
透过税局所提供的多元化电子服务，纳税人可以在网上或透过音频电话报税查询个人税务事宜及交税签订了租约和物业买卖文书的市民，可以在网上加盖印花办理商业登记的独资和合业务，以及查询商业登记册内业务资料的市民，亦可以在网上处理他们的申请及查询。 |
