Taxpayers are entitled to the allowance without lodging a claim 纳税人无须提出申索,亦可享有基本免税额。
Basic tax exemption 基本免税额
He claims basic allowance of 100 , 000 and home loan interest deduction of 100 , 000 他申索100 , 000的基本免税额及100 , 000的居所贷款利息扣除。
If you are assessed to salaries tax or have elected personal assessment , you are entitled to basic allowance for any year of assessment 如你须缴纳薪俸税或已选择个人入息课税,则你在任何课税年度可享有基本免税额。
基本: basic; fundamental免税: free of duty; exemption from ...额: forehead配偶基本免税额: spousal amount资本免税额: capital allowances分类所得税的基本免税额: basic exemption for the classified income tax基本个人免税额: basic personal allowance免税额: amount of tax exemption; tax allowance; tax exclusion; zero bracket amount标准免税额: standard amount初期免税额: initial allowance单亲免税额: single parent allowance额外免税额: additional allowance法定免税额: statutory tax-free allowance个人免税额: personal allowance; personal exemptions耗损免税额: wear and tear allowance划一免税额: flat rate allowance减扣免税额: abatement of tax减免税额: less tax paid; tax deduction结余免税额: balancing allowance老年免税额: old age allowance礼品免税额: gift exemptions每年免税额: a ual allowance; annual allowance免税额,豁免: exemption免税额度: non-refundable credits剩余免税额: unabsorbed allowance