Differences

spay:procguide:finproc_returns [2021/07/19 00:38] mclement		spay:procguide:finproc_returns [2023/07/05 01:26] (current) mclement
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	===== Statement of Emoluments =====		===== Statement of Emoluments =====
-	The format of the Statement of Emoluments and Tax Deduction given to employees is as per the Income Tax (Amendment) Regulations 2006. Employers are required to give details of fringe benefits made available to employees and also to state the nature and amount of payments made to the employees and which have been treated as exempt income.	+	**The details of the Statement of Emoluments might be displayed on more than one (1) page (A4 format), depending on the content.**
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-	The Statement of Emoluments and Tax Deduction must be given in duplicate by an employer to his employee not later than 15 August in the year of assessment.	+
-		+
-	**Please note that the Statement of Emoluments and Tax Deduction will probably hold more than one (1) page (A4 format), depending on the amount of details to specify.**	+
	Use the steps below to print the Statement of Emoluments:		Use the steps below to print the Statement of Emoluments:
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	*  Step 1: Double-click Statement of Emoluments from the tree view and insert the following criteria:		*  Step 1: Double-click Statement of Emoluments from the tree view and insert the following criteria:
-	*  Step 2: Choose **Fiscal year** 2020	+	*  Step 2: Choose **Fiscal year** 2023
	*  Step 3: Choose **Company code** from the drop-down list		*  Step 3: Choose **Company code** from the drop-down list
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	*  Step 11:  Click Preview on the toolbar		*  Step 11:  Click Preview on the toolbar
-	{{:spay:procguide:soe2019-2020_criteria_1.png|}}	+	{{:spay:procguide:spaysoe2023_criteria.jpg|}}
	The following illustrates a Statement of Emoluments:		The following illustrates a Statement of Emoluments:
-	{{:spay:procguide:soe2019-2020.png|}}	+	{{:spay:procguide:spaysoe2022-2023.jpg|}}