This mean if you stay in Taiwan, and the income is come from Taiwan, You need not pay Hong Kong Tax, but need to give notice (written notice) to Inland Revenue Dept. for this arrangement, and need to get their confirmation on exempt your tax payment in H.K.
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2006-12-04 11:12:25 UTC
work is HK company, ie hk employment all income chargeable in HK salary tax unless u can prove that all yr services rendered outside HK i.e. taiwan.
or the income charged toTaiwan Salary Tax which is similar to HK Salary tax (and also paid it) u can exclude those amt of income in cal HK Salary Tax.
(NO Time apportionment is allowed in Hong Kong employment)