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Salaries Tax
- Tax
clearance on leaving Hong Kong
First, please read
Payments
at the end of employment
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Beware of Section
77 of Inland Revenue Ordinance (IRO): A tax officer may apply to court
to stop a tax defaulter from leaving Hong Kong.
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Section
51(7) of IRO: A person chargeable to tax must notify the Revenue of
his imminent departure from Hon Kong if the departure period is more
than one month. Such notice must be given at least one month before
the expected date of departure although the Revenue can accept shorter
notice. Notification is not required if the person has to frequently
travel in and out of Hong Kong in the course of his employment or
business.
Section
52 of IRO: The employer must notify the Revenue of his employee's
imminent departure from Hong Kong. Notification should be made in the
form IR56G reporting the date of departure as well as the employee's
income up to the date of departure. Such notice must be given at least
one month before the date of departure. After the notification, the
employer should immediately withhold payment of any sum due to the
employee until he receives a “letter of release” from the Revenue.
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