Hi, can you answer this question in more detail?

Subject: Hong Kong Taxation

6.

Mr. Z Chief Technology Officer of a listed company in Hong Kong; his monthly salary is $90,000. His employer provided him with a rent-free flat for residence; the rateable value of the flat under the Rating Ordinance for the year was $120,000.

During the year, Mr. Z spent $5,000 on entertainment with his staff and friends; and paid an annual membership fee of $3,000 to the Hong Kong Technology Association. He donated $390,000 to various charitable organizations in Hong Kong. He contributed 10% of his total salary to a MPF scheme during the year ended 31 March.

Mrs. Z is an English teacher of an international school in Hong Kong. Her annual salary for the year is $660,000. She made mandatory contributions to a mandatory provident fund amounting to 10% of her total income. She is studying a master degree in English; the annual tuition fee is $96,000.

The couple lives with Mr. Zs parents who are 57 and 68, respectively. Mrs. Zs mother mainly lives in China and stays in Hong Kong for more than 60 days per year, she is 66 years old. Mrs. Zs father is disabled and lives in nursing home; the basic annual cost is $50,000 plus doctors fees $5,000 is paid by Mrs. Z. Mrs. Zs father was declared disabled by the Western Hospital during the year.

The couple decides to claim the related allowances respectively, therefore, Mr. Z claims for his parents and Mrs. Z claims for her parents.

The couple has one boy who is 4 years old. In August, 2013, Mrs. Z gave birth to a new born baby girl. So they have two children in total. The couple decided to nominate Mr. Z to claim the child allowance.

For the year of assessment 2013/14, 75% of the tax payable under salaries tax and personal assessment will be waived, subject to a ceiling of $10,000.

Based on the given Tax Rate Table; compute the amounts of salaries tax payable by Mr. Z and Mrs. Z for the year of assessment 2013/14, if any. Round all cents to the nearest dollar. And suggest whether they should file the tax separately or jointly.

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