1. What is the tax treatment of trading profits if the purchase contract is effected outside Hong Kong and the sales contract is effected in Hong Kong? 1 A) Non-taxable B) Fully taxable C) Partially taxable D) None of the above is correct. A salaries taxpayer who is liable to pay salaries tax and has not received the Tax Retum- Individuals for the year of assessment 2016/17 is required to inform the CIR his chargeability to salaries tax not later than 2. 3. A) 31 March 2017 B) 31 May 2017 C) 31 July 2017 D) 31 March 2018 An employer is normally required to notify the CIR the departure of his employee from Hong Kong if the employee, not for employment reason, will leave Hong Kong for more than A) 2 weeks. B) 1 month C) 2 months. D) 1 year