deceased taxpayer 中文意思是什麼
deceased taxpayer
解釋
已故納稅人-
B according to the existing iro, the definitions of parents and grandparents are rather broad. apart from the natural father mother of a taxpayer or his her spouse including deceased spouse, the step parents and adopted parents are also included in the definition of parents
二根據現行的稅務條例，父母及祖父母的定義相當廣泛，除納稅人及其配偶包括已去世的配偶的生父和生母外，還包括繼父母及領養父母。 -
The 1st tax return means the return that normally bears the identity card number of the deceased taxpayer as part of the file reference
第一張報稅表是指以已故納稅人生前的香港身分證號碼作為檔案號碼的報稅表。 -
How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceaseds properties
遺囑執行人應怎樣為已故納稅人填報生前收入並應怎樣填報其物業入租金收入 -
How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceased s properties
遺囑執行人應怎樣為已故納稅人填報生前收入及應怎樣填報死後的物業租金收入 -
How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceased s properties, please
應怎樣為已故納稅人填報生前收入並應怎樣填報其物業租金收入，請按 -
An executor is required to report the rental income derived from the deceased taxpayer s property until the legal title of the property is transferred to the beneficiary
就已故納稅人的出租物業，遺囑執行人須申報有關物業在正式轉名前所收取的租金 -
Apart from reporting the income and settling the tax liabilities of the deceased taxpayer, usually the executor has to apply to the estate duty office for a certificate of receipt of estate duty or a certificate of exemption from estate duty
?遺囑執行人除了要為已故納稅人申報收入清繳稅款外，通常亦須向遺產稅署申請 -
Monetary penalty in the form of additional tax may also be imposed on the executor if the deceased taxpayer has, during his or her lifetime, furnished incorrect tax return or information that results in an undercharge of tax
稅人在生前提交不正確的報稅表或提供不實的資料，引致稅務局少收稅款，稅務局會向?遺囑執行人徵收補加稅款作為罰款。 -
The executor should declare the assessable profits and supply other relevant information for the period from the commencement date of the latest accounting period to the date of death of the deceased taxpayer in the deceased s tax return
?遺囑執行人須為已故納稅人申報其獨資業務由上次業務結算日期至已故納稅人去世當日的營業資料和應評稅利潤。 -
An executor has the duty to handle the tax affairs of the deceased taxpayer, including the submission of tax returns, supplying information and settlement of tax bills that are payable and recoverable out of the deceased person s estate
?遺囑執行人須負責代已故納稅人處理有關稅務事宜，包括呈交報稅表，提供資料及從已故納稅人的遺產中繳付稅款。 -
Under the inland revenue ordinance, an executor of a deceased taxpayer includes administrator, other person administering the estate of a deceased person and a trustee acting under a trust created by the last will of the author of the trust
根據稅務條例， ?遺囑執行人包括已故納稅人的遺產管理人、管理死者遺產的其他人或根據信託創立人最後遺囑所設立的信託而行事的受託人。 -
If the deceased taxpayer had any income chargeable to tax, the executor must write to inform the department within one month after cessation of the deceased taxpayer s income sources. he should supply the personal particulars of the deceased taxpayer, including the date of death, particulars of the relevant income sources of the deceased and a copy of the death certificate, if available
已故納稅人生前有應課稅收入，遺囑執行人須在該納稅人去世日期后一個月內以書面通知本局，並提供死者個人資料、去世日期、死亡證副本、生前收入類別及如何與遺囑執行人的日間聯絡電話及地址。 -
Under the inland revenue ordinance, a taxpayer can claim an allowance in respect of a parent or grandparent of his her deceased spouse
法例規定，納稅人可申請已故配偶的父母祖父母或外袍父母的免稅額。 -
If the executor does not wish to elect for personal assessment on behalf of the deceased taxpayer, there is no need to furnish any information relating to the jointly owned propertiesproperties held by owners as tenants - in - common in the deceased s tax return
如?遺囑執行人代已故納稅人選擇個人入息課稅的話， ?遺囑執行人則須在有關報稅表內填妥?個人入息課稅部分，以作出選擇。
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