This booklet is prepared to present a breif explanation of the year-end Tax Settlement for wage&salary income earners, focusing on foreigners. The important changes in legislation enacted in 2004 have been incorporated within this guide and we have reproduced the relevant pages of the filing forms as a cross-reference to this guide.
This guide deals with general principles and may be no substitute for export advice. However, we sincerely hope that this guide is of interest and benefit to readers from all walks of life.
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