Hong Kong Corporate Tax Service
Hotline: 86-755-82143348/86-13823131503 Email: anitayao@citilinkia.com
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Q:My spouse and I have two children, so can each of us apply for child allowance of one child?
A: One of the couple should apply for all child allowance. Generally speaking, it is more favorable for one of the couple who earns higher income to apply for child allowance. However, if one of the couple is assessed at standard tax rate, it is more favorable for the other to apply for child allowance.
Q:How will Inland Revenue Department deal with having more than one person entitled to apply for child allowance in respect of one unmarried child?
A: If taxpayer, his/her separated or divorced spouse and other person are all entitled to apply for child allowance of one unmarried child, the Commissioner of Inland Revenue shall determine the basis for allocation of the child allowance according to each applicant's contribution to the nurture and education of that child.
Q:Can taxpayer who raises an illegitimate child apply for child allowance?
A: If child meets the requirements of application for child allowance, his/her parent whether duly married or not, can apply for this child allowance.
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Q:My son is 20 years old this year. He has not found a job since graduation in June of this year; will I be entitled to apply child allowance for my son?
A: If you raise one child over 18 but under 25 years old, this child should receive full-time education during relevant taxable year before you can obtain this child allowance. According to your case as referred to, your son has received full-time education from April to June of this year, so you are eligible to apply for this child allowance.
Q:How is it determined whether the dependent's parents are usually living in Hong Kong?
A: In determining whether the dependent parents are usually living in Hong Kong, Inland Revenue Department will consider their social and economic relations in Hong Kong, the objective factors referable of which include:
1. The number of days staying in Hong Kong
2. Whether they have a fixed residence in Hong Kong
3. Whether they have property to reside in foreign country
4. Whether they have job or business activities in Hong Kong or foreign country
5. Whether relative s are living in Hong Kong or in foreign country
Generally speaking, if dependent parents are living in foreign country for a long time, the number of days staying in Hong Kong is limited or only of home-visiting nature, then they will not be deemed to be always living in Hong Kong by Inland Revenue Department, even if they hold Hong Kong permanent resident ID cards.
Q:My parents are aged more than 60 and hold Hong Kong ID card, but have removed to mainland, then can I apply for dependent parents allowance?
A: If your dependent parents don't want to continue living in Hong Kong, and only occasionally visit home located in Hong Kong, they will not be deemed to be always living in Hong Kong, which means you will not meet the requirements for application. However, if your parents only once in a while live in mainland, they will be deemed to be always living in Hong Kong, and you can apply for dependent parents allowance in respect of them.
Q: I pay living cost of $30,000 to my mother every year, and intend to apply for "dependent parent allowance", then in which section of the tax declaration form shall I input the amount of living cost?
A: Application for "dependent parent allowance" is subject to your parents' residence, ages and dependence.
If the dependent is always living in Hong Kong, aged 55 or above in this year, and given not less than $12,000 for a whole year, they are entitled to apply for "dependent parent allowance", but need not to inputting the living cost actually paid in the year.
Q:My spouse does not have job, and I pay the living cost of children by myself, then can I apply for "single parent allowance"?
A: You are married, so you are not entitled to "single parent allowance" even if you pay the living cost of children by yourself.
According to Inland Revenue Ordinance, "single parent" refers to taxpayer being single, widowed or separated all the year round, and who raised children solely or mainly by his/herself in that year, and only this kind of parent can obtain "single parent allowance".
Q:What certificates does the applicant need to present in reviewing the application for disabled dependent allowance?
A: In reviewing the application, Inland Revenue Department may require the applicant to present proof showing that the dependent is qualified to apply for government's disability allowance. If the dependent has applied to Social Welfare Department for disability allowance, taxpayer can provide the file number of application for allowance to hereby certify. But if the dependent has no claim for the allowance under governmental disability allowance scheme, Inland Revenue Department will require the taxpayer to present a copy of medical appraisal report signed by public hospital or certified doctor, according to the disability defined under Comprehensive Social Security Assistance Scheme or Social Security Allowance Scheme, to certify that the dependent is qualified to place a claim for disability allowance with the Government, in respect of his/her disability. And Inland Revenue Department can also accept this medical appraisal report as the proof of qualification for disabled dependent allowance.
Q:Does foreign national employed in Hong Kong need to pay Salaries Tax on salary?
A: Foreign national needs to pay Salaries Tax on its salary received during the employment in Hong Kong, but the following conditions can exempt the foreign national from Salaries Tax:
Consecutively or accumulatively staying in Hong Kong not more than 183 days during one tax period
This remuneration is not paid by Hong Kong employer or its representative
This remuneration is not borne by enterprise set up in Hong Kong by foreign employer
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