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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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