供养兄弟姊妹免税额 meaning in Chinese
dependent sibling allowance
Examples
- If a married couple and other individuals are entitled to claim child allowance or dependent brothersister allowance in respect of the same person for the same year of assessment , they must agree among themselves as to who shall claim the allowance
如夫妇二人及其他人士在同一课税年度均有资格就同一人申索子女免税额或供养兄弟姊妹免税额，他们必须互相议定由谁人提出申索。 - If a married couple and other individuals are entitled to claim dependent brother sister allowance or child allowance in respect of the same person for the same year of assessment , they must agree among themselves as to who shall claim the allowance
如夫妇二人及其他人士在同一课税年度均有资格就同一人申索供养兄弟姊妹免税额或子女免税额，他们必须互相议定由谁人提出申索免税额。 - If a married couple and other individuals are entitled to claim dependent brothersister allowance or child allowance in respect of the same person for the same year of assessment , they must agree among themselves as to who shall claim the allowance
如夫妇二人及其他人士在同一课税年度均有资格就同一人申索供养兄弟姊妹免税额或子女免税额，他们必须互相议定由谁人提出申索免税额。 - A under the inland revenue ordinance , salaries tax payers may claim various tax allowances for dependent family members , including the married person s allowance , child allowance , dependent parent allowance , dependent grandparent allowance , dependent brother allowance and dependent sister allowance , to alleviate the burden of supporting their dependent family members
一在税务条例下，缴纳薪俸税人士可以因为供养依赖他她的家属而申索多个免税项目，包括已婚人士免税额子女免税额供养父母免税额供养祖父母免税额及供养兄弟姊妹免税额，以减轻纳税人供养依赖他她的家属的负担。 - Dependent brothersister allowance from the year of assessment 199697 onwards , a taxpayer is eligible to claim dependent brothersister allowance if heshe or hisher spouse , not being a spouse living apart , maintains hisher or hisher spouse s unmarried brother or sister , who was at any time in the year of assessment ,
由199697课税年度开始，纳税人如供养他她或其配偶(并非与该人士分开居住的配偶)的未婚兄弟姊妹，而该兄弟姊妹在有关课税年度内任何时间符合下列条件，则纳税人便可申索供养兄弟姊妹免税额：