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Tax Exemption on Tablet related Benefit - Perquisites vs BIK

Updated: May 2, 2022


Tax Exemption on Tablet related Benefit - Perquisites vs BIK - PDF

74. Tax Exemption on Tablet related Benefit - Perquisites vs BIK
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Public Ruling No. 5_2019 - Perquisites

74.1 Public Ruling No. 5_2019 - Perquisites
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Public Ruling No. 11_2019 - BIK

74.2 Public Ruling No. 11_2019 - BIK
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Income Tax (Exemption) Order 2021

74.3 Income Tax (Exemption) Order 2021
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1. On November 19, 2019, the IRB issued Public Ruling 5/2019 concerning the value of perquisites given to employees.


2. Under item No. 7.4 of this Public Ruling on Perquisites from Employment, "tablet" has been added to the categories of "fixed-line telephone, mobile phone, pager, PDA, and broadband subscription."


3. On December 12, 2019, the IRB issued Public Ruling 11/2019 on the value of BIK provided to employees.


4. However, the term "tablet" was not included in item 8.2.10 of the Public Ruling on Benefits-in-Kind.


5. With this in mind, employees will not be taxed on tablets given to them by their employers. However, if the employer is providing the tablet for the employee's use, the employee will not be entitled to the benefit of tax exemption.


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1. 2019年11月19日,税收局发布了第5/2019号公共裁决 [Public Ruling],涉及给予雇员的津贴的价值。


2. 在该公共裁决中的第7.4项关于被豁免的就业津贴,在 "固定电话、移动电话、传呼机、PDA和宽带订阅 "的类别中,增加了 "平板电脑" [Tablet]。


3. 2019年12月12日,税收局也发布了关于提供给雇员的实物利益 [BIK] 价值的第11/2019号公共裁决。


4. 但是,"平板电脑 "一词没有被列入关于实物福利的公共裁决的第8.2.10项中。


5. 有鉴于此,雇主赠予员工的平板电脑,员工将不被征税。然而,如果雇主是提供平板电脑给员工使用的话,员工将不享有豁免征税的福利