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匿名 發問於 商業及金融稅金香港 · 1 十年前

HKFRS 2 and profits tax

I want to ask if there is Equity settled shared based payment to employee, to calculate profits tax, is it a deductible expense for the Company? (Emploee benefit expenses)

also, how about Cash settled share based payment to employee?



Can we say that the employee benefit is not paid in cash, thus it is not an ''expenses'' or ''outgoing'' of the company?

if yes, how about barter transactions? if I purchases goods and settled by Equity, is it aslo not deductible?

更新 2:

Still not understand.

Assume a Co hire u & reward u not by $ but by share option / share, is that mean the Co do not hv salary exp?dont know y IRD still say that exp not the ''expenses''

&, refer to Secan case, IRD will follow A/C principles, y it not follow HKFRS 2?

1 個解答

  • Acct
    Lv 6
    1 十年前

    FAQ for Share-based Payment TransactionsAnswers extracted from IRD website.

    Equity-settled Share-based Payment Transactions Q1 Where an entity fulfills its stock option or share award granted to its employees by issuing new shares, if it recognizes the fair value of the option or new shares so granted as an expense, is that expense allowable for tax deduction? A1 Not deductible. Regardless of whether the equity instruments granted vest immediately or not, the "expense" recognized for accounting purposes in an equity-settled share-based payment transaction is not an outgoing or expense incurred for the purpose of section 16 of the Inland Revenue Ordinance ("IRO"). The Department follows the authority of Lowry v Consolidated African Selection Trust Ltd. [1940] 23 TC 259 and takes the stance that when an entity fulfills its obligations by issuing its own new shares, the share issue merely involves a movement in the entity's equity reserve account, and not an "outgoing" or "expense" for the purpose of section 16(1) of the IRO.

    2010-11-20 15:24:29 補充:

    "outgoing" or "expenses" can be paid in cash or other means. For equity shared payment are not deductible as not "expenses" or "outgoing" of the company., s16(1) of IRO.

    if settled goods by cash, it depends on the nature. Deductibility is depended on whether "expenses" or "outgoings" incurred.

    2010-11-24 22:58:05 補充:

    In an equity-settled share-based payment transaction, although the "expenses" arising are recognized in accordance with HKFRS2, the Department does not accept that any outgoings or expenses have been incurred for the purpose of section 16 of the IRO.