Identify which of the following taxpayer will be charged salaries tax and explain the reason.

points$)$

$($a$)$ Mr$.$ Yun's income from his telco employer during his assignment to the office in Beijing from

$1$ April $2019$ to $31$ March $2020.$ During this period, he visited Hong Kong every month and each

visit was for four to five days. In addition to these private visits, he attended two weeks of training

and meetings at the company's Hong Kong head office from $11$ to $23$ September and two days staff

excursion to Lantau Island over the holiday period.

$($b$)$ Janet's employment income. She is an accountant and works for a Chinese company in

Shenzhen. She lives with her parents in San Tin and commutes to work. For the year $1$ April $2019$

to $31$ March $2020,$ Janet attended five days training courses conducted by the Hong Kong Institute

of Certified Public Accountants $($HKICPA$)$ in Hong Kong. She also spent four days of annual leave

in Hong Kong to help her parents with some private matters.

$($c$)$ S$.$N$.$ Singh, an Indian's national income from the Consulate General of India in Hong Kong.