Journal Call no. | HJ3001.T39 |
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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. |