Cap. 112AZ 《豁免薪俸稅(國際金融公司)令》Exemption from Salaries Tax (International Finance Corporation) Order
生效中Exemption from Salaries Tax (International Finance Corporation) Order
(Enacting provision omitted—E.R. 5 of 2020)
[13 October 2007]
(Format changes—E.R. 5 of 2020)
1. (Omitted as spent—E.R. 5 of 2020)
2. Interpretation
In this Order—
International Finance Corporation (國際金融公司) means the international organization of that name established in Washington, D.C. on 24 July 1956.3. Exemption from salaries tax
A Chinese national or Hong Kong permanent resident is exempt from the payment of salaries tax chargeable under section 8 of the Ordinance in respect of his income—
arising in or derived from Hong Kong from—
his holding an office in the International Finance Corporation; or
his employment with the International Finance Corporation; and
paid by the International Finance Corporation.
This section applies in relation to salaries tax chargeable for the year of assessment commencing on 1 April 2007 and for all subsequent years of assessment.