
Salaries tax is a type of income tax that is levied in Hong Kong, chargeable on income from any office, employment and pensions for a year of assessment arising in or derived from the territory. For purposes of calculating liability, the period of assessment is from April 1 to March 31 of the following year. Salaries tax is also charged on the unr...
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http://en.wikipedia.org/wiki/Salaries_tax
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