| 1. | If the deceased was a married person , hisher spouse should also sign on the return
如已故纳税人生前为已婚人士，其配偶亦须在该报税表签署。 |
| 2. | Before the beneficiaries of the estate can be properly ascertained , the executor should report
在未能确定遗产受益人之前，遗嘱执行人须在已故纳税人名下申报 |
| 3. | The executor should sign on the deceased s tax return in the capacity of " the executor of the estate of late a " . )
遗嘱执行人应以?已故纳税人的遗嘱执行人身分签署该报税表。 |
| 4. | 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。 |
| 5. | 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 |
| 6. | 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 |
| 7. | 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 |
| 8. | 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 |
| 9. | B , the executor of the estate of the late a ( name of the deceased ) , he should report the relevant income earned by the deceased in the return
?遗嘱执行人如收到已故纳税人的个别人士报税表，他须在该报税表申报已故纳税人的收入 |
| 10. | However , the monetary penalty imposed in the said circumstances will only be recovered as a debt due from and payable out of the deceased person s estate
不过，在这个情况下所徵收的罚款，只会以追讨债项形式从已故纳税人的遗产中扣除。 |
