A taxpayer may claim allowance in respect of each dependent parent by you or your spouse, not being a spouse living apart from you, during the year. To qualify for the allowance, the dependent parent must at any time during the year be:
ordinarily resident in Hong Kong;
aged 55 or more, or eligible to claim an allowance under the Government's Disability Allowance Scheme; and
resided with you or your spouse, without paying full cost, for a continuous period of not less than 6 months or have received from you or your spouse not less than $12,000 in money towards his / her maintenance.
According to Section 2 of Hong Kong Inland Revenue Ordinance, “parent” means:
a parent of whose marriage the person or his or her spouse is the child; or
the natural father or mother of the person or his or her spouse; or
a parent by whom the person or his or her spouse was adopted; or
a step parent of the person or his or her spouse; or
a parent of the person’s deceased spouse
If the dependent parent resided with you continuously throughout the whole year without paying full cost, you are entitled to Additional Dependent Parent Allowance.
No double claim of dependent parent allowance for the same parent is allowed. If two or more persons can claim the allowance, they should reach an agreement as to who shall claim the allowance. If no such agreement is made, no one can get the allowance.
In addition, you may claim Disabled Dependant Allowance in respect of your disabled parent. The condition for the claim is that your parent must be eligible to claim an allowance under the Government’s Disability Allowance Scheme from Social Welfare Department. For dependants who have not claimed the disability allowance, certification issued by the Director of Health or the Chief Executive, Hospital Authority or Medical Assessment Report issued by a registered medical practitioner of a private hospital is required to substantiate the dependant's eligibility for disability allowance in the relevant year.
You may claim dependent parent allowance by completing Part 9.4 of your tax return for the relevant year of assessment. If you forget to do so, you may still make a claim in writing within the prescribed time limit, i.e. within 6 years after the end of the year of assessment or within 6 months after the issue of a notice of assessment for the year of assessment, whichever is the later. You also need to state details of the omission and submit sufficient evidence to substantiate the claim.
Source:Hong Kong Inland Revenue Department’s website
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If the source of employment is located in Hong Kong, an employee’s any income derived from that employment falls within the basic charge to Salaries Tax, except in the basis period of a year of assessment render all his/her services outside Hong Kong, or services rendered during his/her visit to Hong Kong not exceeding a total of 60 days in the basis period of a year of assessment.
According to Section 8(1) of the Hong Kong Inland Revenue Ordinance, salaries tax is imposed on all income arising in or derived from Hong Kong from an office, employment or any pension.In addition, regarding a non-Hong Kong employment, salaries tax is imposed by Section 8(1A) of the Hong Kong Inland Revenue Ordinance to assess income derived from services actually rendered in Hong Kong.
If you are liable to tax in Hong Kong, you have to inform the Inland Revenue Department (“IRD”). Section 51(2) of the Inland Revenue Ordinance (“IRO”) provides that a person chargeable to tax for any year of assessment shall inform Commissioner in writing that he/she is so chargeable not later than 4 months after the end of the basis period for that year of assessment unless he/she has already been required to furnish a tax return.
As a Hong Kong taxpayer, you may claim child allowance if, during a year of assessment, you maintain an unmarried child who was below 18, or if 18 to 25: a full-time student, or if over 18: disable for work. No double claim of child allowance for a child. No sharing or splitting of child allowance among a couple unless the couple is living apart or divorced.