salary tax -holiday warrrant and paassage

Question

if holiday is incidental to a busines trip, is it asseessble to salary tax?

s9 & DIPN 41

Answer 1

以下是我本書ge 嘢
你話busines trip
Where a trip is for business purpose, the associated costs (expenses on air, land or sea transportation, accommodation, meals, sightseeing tours, travel insurance and visa fees, etc will not be taxable

Howeverm where a holiday journey benefit is associated with or attributable to a cost paid by an employer, that benefit is taxable notwithstanding that the empoyer does not incur additional or incremental costs for that benefit.

如果有得益
就會計算

其次，有時放假同business trip一齊
有d就要計入salary tax

比如，你去45日(business 佔30日)holiday是15日

咁你住酒店，食那d，就按比例計