To notify the commissioner in writing within 3 months of the commencement of employment in hong kong of an individual likely to be chargeable to tax 在聘用一名可课税的员工的3个月内,须通知税务局局长此事。
To notify the commissioner in writing one month prior to the cessation of employment of an employee likely to be chargeable to tax . complete the details on a form ir56f 在某一名可课税的雇员停职前1个月通知税务局局长,请用表格ir56f填报有关资料。
" chargeable to tax " means an employee who receives an annual remuneration ( including salary , commission , bonus , perquisites , etc . ) in excess of the basic personal allowance in that year 可课税一词,指某员工的年薪(包括薪俸、佣金、花红、额外赏赐等等)超过该年度的基本个人免税额。