What CX ex and others said with a caveat -- Depends entirely on the jurisdiction where you live and/or are based (including the state, province, or prefecture) and the COS/CBA/CA you are on. Just because it's in your COS doesn't mean it's legal where you are (fr' instance, there was a section in the COS for years which allowed for disciplinary action if bankruptcy was declared -- which is illegal in the US and some other nations).
In the US restraint of trade/indentured servant clauses are usually impossible to enforce. And any form of garnishment of final paycheck is often illegal (i.e. they cannot deduct anything from final paycheck without your express permission).
Under imposed conditions (i.e. absent coverage of a CA/CBA in that particular jurisdiction and on an at will contract) it is usually not legal at all. In this case the relevant local laws may apply.
Attempted deductions for leave may well be illegal as well in that nowhere is it defined (in the COS's/CBA/CAs) what that value actually may be and the value is wholly arbitrary (i.e. effectively arbitrarily 'imposed' by the company after the fact and outside a contract). And there's no country specific agreed procedure.
The HK tax issue is an entirely separate matter and again depends on your circumstances and if you are liable for HK taxes. If you are not liable for HK taxes (or have paid whatever tax you might owe) this isn't an issue. If it IS an issue it might be worth resolving. Even if you don't think you owe them what they might claim, like any other taxiing authority, the usual recourse is to impound anything of yours that's in HK (including you--if you wind up there again) until the matter is settled.
The internet isn't the best place for legal advice. I might suggest you consult with a competent attorney in your home jurisdiction about your specific situation for s real answer and guidance. This will ensure you're not bullied into paying something you don't owe while also ensuring you understand any ramifications of actions you might take downline.
Last edited by Slasher1; 9th Sep 2018 at 07:06.