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豁免薪俸税[金融管理专员]令
香港 1995.8.4
第112K章 赋权条文
(第112章第87条)
〔1995年8月4日〕
(本为1995年第376号法律公告)
第112K章 第1条 薪俸税的豁免
(1)当其时根据《外汇基金条例》(第66章)第5A(1)条获委任为金融管理专员的人，及根据该条例第5A(3)条获委任的人，亦即根据金融管理专员属其中一方的任何公积金计划所授予利益的收受人，在就有关利益符合第(3)款所指明的条件下，须获豁免根据本条例第8条在任何课税年度就该利益的全部所须征收的薪俸税。
(2)本条适用于在1993年4月1日或之后开始的课税年度。
(3)第(1)款所提述的条件如下─
(a)该利益授予的情况，是与本条例所界定的认可职业退休计划下须付的款项须予收取或取回，以使其在根据本条例计算入息时不包括在内的情况相同；
(b)根据本条例计算入息时，该利益不包括在内的限度，不超过根据该认可职业退休计划所收取或自该计划中所取回款项在如此计算入息时不包括在内的限度；及
(c)就该利益的授予而言，本条例指明的任何其他条件或规定获得符合，而该等条件或规定，是为使在计算入息时根据该认可职业退休计划收取或自该计划中取回的款项不包括在内而指明者。
(1995年制定)
【英文全文】
Cap 112K Empowering section
(Cap 112, section 87)
(4 August 1995)
(L.N. 376 of 1995)
Cap 112K s 1 Exemption from salaries tax
(1) The person for the time being appointed as the Monetary Authority under section 5A(1) of the Exchange Fund Ordinance (Cap 66) and any person appointed under section 5A(3) of that Ordinance, being recipients of any benefit granted under any provident fund scheme to which the Monetary Authority is a party, shall be exempt from the payment of salaries tax chargeable in respect of the whole of that benefit for any year of assessment under section 8 of the Ordinance, subject to the conditions specified in subsection (3) being satisfied as regards that benefit.
(2) This section shall apply to the years of assessment since, and including the year of assessment commencing on, 1 April 1993.
(3) The conditions referred to in subsection (1) are that-
(a) the circumstances under which the benefit is granted are the same as the circumstances under which a sum payable under a recognized occupational retirement scheme as defined in the Ordinance must be received or withdrawn in order to be excluded from the computation of income under the Ordinance;
(b) the extent to which the benefit is excluded from the computation of income under the Ordinance does not exceed the extent to which a sum received under or withdrawn from such a recognized occupational retirement scheme is so excluded; and
(c) any other condition or requirement specified in the Ordinance for excluding from the computation of income a sum received under or withdrawn from such a recognized occupational retirement scheme is complied with in respect of the granting of the benefit.
(Enacted 1995) |
