If you are an employee, the school fee reimbursement is counted as a reportable income and subject to salaries tax. If you are an employer, the corresponding cost is part of staff cost and entitled to tax deduction as other operating expenses.
It's different from rental allowance. It is 100% counted as taxable income without any deduction on outgoings. Some companies provide holiday allowances too (to fund employees and their family members their vacation), same logic applies
nintendo 發表於 17-5-15 23:57
你有冇睇我寫乜?
我已叫佢問 auditor。
只是 computer system 的一個 wording,
本帖最後由 ratafan 於 17-5-16 07:41 編輯
Auditors will not file annual returns for clients. Auditors only provide a view on financial statements. Its always clients' responsibilities to do that. They can of coz appoint company secretarial firms to do that.