TNAG-2906-FCO40-4180-Hong-Kong-Governor-1993 — Page 19

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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