THU 27 MAY 93 08:16
JuvenUCH
MUUSE HUND KUNG.
VTILENIAL
Issue at hand
THE GOVERNOR'S TAX POSITION
TAX
PG.08
Annex ♫
Following the Queen's offer to pay tax on her personal income, there has been some pressure from certain
Members of the Legislative Council and the media for the
Governor to pay salaries tax. In reply to a LegCo question
raised by the Hon. Fung Kin-kee in February, the
Administration has undertaken to review the Governor's tax
Memorandum on the Queen's tax position
Relevant extract from Hansard is at
position once the
has been published.
Annex A.
Governor's current tax position under Hong Kong law
2.
The Governor of Hong Kong is currently exempted
from payment of salaries tax under Section 8 (2) (a) of the
Inland Revenue Ordinance (Cap. 112) which reads
-
"In computing the income of any person for the purpose of subsection (1), there shall be excluded the following
**
(a) the
official
Governor."
emoluments
received by the
The
exemption only applies to his official emoluments and
not other sources of personal income, if any. Also, the Governor is not exempted from other taxes levied under Hong
Kong law or from normal Government fees and charges.
823
CONFIDENTIAL
機密
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