TNAG-2905-FCO40-4179-Hong-Kong-Governor-1993 — Page 14

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HOUSE HONG KUNG.

Issue at hand

THU 27 MAY 98 08:16

THE_GOVERNOR'S TAX POSITION

PG.68

MAX TO

Annex B

personal

Following

income,

Members of the

the Queen'sTM offer to pay tax on her

there has been some pressure from certain 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

position once the Memorandum on the Queen's tax position

has been published. Relevant extract from Hansard is at

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

be

"in computing the income of any person for the

purpose of subsection (1), there shall 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.

機密

CONFIDENTIAL ##

3