Salaries Tax Agreement Sample Contracts

Case No. D53/04

Salaries Tax Agreement • April 8th, 2005

• Contract Type
  Salaries Tax Agreement
• Filed
  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.