Polar Bear Furs Company Limited [the Company] has been doing business in Hong Kong for more than 2 decades. Its main business is to import fur coats from Europe for sale to Hong Kong customers. It has an office and a shop in the Landmark, Central District, Hong Kong.

On 1 July 2018, the Company arranges Mr. Bond, the manager of the Procure Department, to Europe for locating supplies and attending trade fairs. Mr. Bond is expected to stay in Europe for 2 months. Mr. Bonds salary is HK$60,000 per month and he just received a salaries tax demand of HK$124,000 covering the year of assessment 2017/18, which is due for payment on 10 January 2019. Mr. Bond has a family in Hong Kong.

On 1 August 2018, the Company is informed by Ms. Gloria, the personal secretary, that she will reach the retirement age of 60 on 31 August 2018. She will return to her home country New Zealand on 15 September 2018. The salary of Ms. Gloria for the month August 2018 (HK$55,000) will be due for payment on 31 August 2018.

To replace Ms. Gloria, a new staff, Ms. Cynthia, is employed on 20 August 2018. The monthly salary of Ms. Cynthia is HK$30,000.

You are required to advise the management of Polar Bear Furs Company Limited any actions to be taken on each of the above three situations. [25 marks]