Common Contracts

1 similar Salaries Tax Agreement contracts

Case No. D53/04
Salaries Tax Agreement • April 8th, 2005

Salaries tax – whether the sums are cash allowance chargeable to tax – whether the sums are refunds of rent – sections 9(1)(a), 9(1A)(a) and 68(4) of the Inland Revenue Ordinance (‘IRO’) – the contractual agreement would shed light on whether the sum in question was consideration paid for use of a property.

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