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dipn10_salary tax - Inland Revenue Department Hong Kong...

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Our web site : www.ird.gov.hk Inland Revenue Department Hong Kong DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 10 (REVISED) THE CHARGE TO SALARIES TAX These notes are issued for the information of taxpayers and their tax representatives. They contain the Department’s interpretation and practices in relation to the law as it stood at the date of publication. Taxpayers are reminded that their right of objection against the assessment and their right of appeal to the Commissioner, the Board of Review or the Court are not affected by the application of these notes. These notes replace those issued in December 1987. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue June 2007
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