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当你以我们的视频及刊物上的内容作为参考时，你需要：
查询相关资料是否依然合时、准确和完整；和
寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。
When you apply the content in our videos and publications as a reference, you need to:
check the information contained therein whether it’s up-to-date, accurate and complete, and
seek your own independent professional advice, this is because the scope and extent involved in each individual case are different.
Wednesday, April 3, 2019
就业收入【Employment Income】篇 – 5.4 就业收入包括些什么?
在1967年所得税法令第13(1)(b)下，有哪些“雇员福利”是豁免纳税的?
What Constitutes Employment Income?
Under Section 13(1)(b) – Any Tax Exemption On “Benefit In Kind”?
我们可以参阅内陆税收局的发出的公共条例【Public Ruling】- 3/2013
当然，这并不是全部。
首先要鉴定出 BIK，过后才能比较精准计算出 PCB。
要如果才能够鉴定出正确的 BIK，也蛮考功夫。
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