2010/04/11

REAL ESTATE INVESTMENT TRUST - INCOME TAX EXPLANATORY

EXPLANATORY NOTES INCOME TAX OF REAL ESTATE INVESTMENT TRUST /


第二页 - All working sheets, records and documents need not be enclosed when the Form TR is furnished EXCEPT for tax refund case whereby the REIT / PTF is required to furnish the following working sheets which are available from the Form TR Guidebook at the website:-
(i) Working Sheet HK-3 (enclosed);
(ii) HK-6 pertaining to the claim for section 110 tax deduction (others); and
(iii) HK-8 / HK-9 (if applicable).

第三页 - If the REIT / PTF is entitled to a tax refund by LHDNM, state the name of the bank and account number at the bank through which payment can be credited into the account of the REIT / PTF.

第四页 - B2 DIVIDENDS

If the REIT / PTF has dividend income and is entitled to a tax refund as per item C8 pertaining to the claim for tax deduction under section 51 of Finance Act 2007 (dividends), Working Sheet HK-3 (enclosed) must be furnished with the Form TR. Amount C(iii) from Working Sheet HK-3


第九页- 文件最后一面也同样有类似HK3的表格, 而且写明 - Submit this Working Sheet if entitled to a tax refund (Use separate HK-3 for dividends regrossed.

整个FILES没有说明什么是C8


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