dipn16_salary tax_benefits - Inland Revenue Department Hong...

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Our web site : http://www.ird .gov.hk Inland Revenue Department Hong Kong DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 16 (REVISED) SALARIES TAX TAXATION OF FRINGE BENEFITS These notes are issued for the information and guidance of taxpayers and their authorised representatives. They have no binding force and do not affect a person’s right of objection or appeal to the Commissioner, the Board of Review or the Courts. These notes replace those issued on 29 January 1991. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue October 2003
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