Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Inland_Revenue_Department
|
| gptkbp:appliesTo |
gptkb:Hong_Kong
|
| gptkbp:compatibleWith |
dividends
capital gains interest income |
| gptkbp:fiscalYear |
1 April to 31 March
|
| gptkbp:governedBy |
Inland Revenue Ordinance (Cap. 112)
|
| https://www.w3.org/2000/01/rdf-schema#label |
Salaries Tax
|
| gptkbp:introducedIn |
1947
|
| gptkbp:isDirectTax |
true
|
| gptkbp:isProgressive |
true
|
| gptkbp:maximumTaxRate |
15%
|
| gptkbp:subject |
deductions
allowances |
| gptkbp:taxStatus |
income from employment
income from office income from pension |
| gptkbp:bfsParent |
gptkb:Hong_Kong_Inland_Revenue_Department
|
| gptkbp:bfsLayer |
7
|