| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Lee, Dora. |
| Article Title | Salaries tax : taxation of "free-of-tax" employments / Dora Lee. |
| Is Part Of | Taxation ; no.1, Jun 1990, p.10-13, illus. |
| Abstract | Salaries tax paid by an employer on an employee's behalf is a perquisite under Section 9(1) of the Inland Revenue Ordinance (IRO).It is a taxable benefit because it amounts to a discharge of pecuniary liability. |