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Demand Note for Individuals. Features of salaries tax and personal assessment demand notes: Brief description of the basis of assessment. The basis of assessment is stated. You will know at a glance whether the assessment is based on the tax return filed or it is an estimated assessment.
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清晰的税款計算表. 評税通知書的背頁印有税款計算表，以直算式分別列出計算最後評税及暫繳税的各項入息資料、可獲扣減的支出及免税額項目、應繳税款，並同時列明税款是以累進税率或標準税率計算。 計算表只會列出與納税人有關的項目，內容清晰。 標準評税主任附註. 評税主任附註列印於税款計算表的下方，方便你參閱。 本局更編寫了超過 200個簡潔易明的標準評税主任附註。 為方便納税人保存評税的紀錄，評税通知書與繳款單已分頁編印。 納税人繳税時只需撕下第一期或第二期繳款單的部分，無需附上整份通知書。 請按 這裡 參閱評税通知書樣本 (共三頁)
2021年4月22日 · A tax demand note is a tax assessment issued by the Inland Revenue Department (“IRD”) to any person who is chargeable to tax under the Inland Revenue Ordinance (“IRO”). Upon receipt of a tax demand note from the IRD, one should carefully review the
2022年1月25日 · 繳稅通知書是香港稅務局根據《稅務條例》向應課稅人士發出的徵稅估值。 在收到稅務局發出的繳稅通知書後，應仔細查閱通知書內所載的信息。 忽視繳稅通知書會導致嚴重的後果。 納稅人應特別注意以下信息。 繳稅通知書評稅的依據. 一般而言，稅務局會在納稅人提交報稅表後提出評稅。 一般而言，税务局会在纳税人提交报税表后提出评税。 但是，如果纳税人未能提交报税表，税务局可在没有 提交报税表 的情况下发出预估评税，前提是评税员认为该纳税人根据《税务条例》应纳税。 此外，如果評稅員認為未進行評稅或評稅金額低於適當數額，他亦有權在評稅年度內或評稅期滿後6年內提出額外的評稅。
An electronic General Demand Note (e-GDN) is an electronic copy of the existing hardcopy of General Demand Note (GDN). If you are interested in receiving e-GDNs, you can opt for the e-billing service and register for your e-GDN Account.
Who can apply. Taxpayers having financial difficulties in settling their tax bills on time may apply to the Inland Revenue Department (IRD) for payment of tax by instalments. Please note that a surcharge of not exceeding 5% on the amount outstanding after the due date may be imposed.
2022年6月22日 · The Inland Revenue Department (IRD) has started issuing tax demand notes for the year of assessment 2021/22. Taxpayers who encounter financial difficulties in settling their tax bills on time may apply for payment of tax by instalments before the due dates of the demand notes.
2021年6月18日 · The Inland Revenue Department (IRD) has started issuing the tax demand notes for the year of assessment 2020/21. Taxpayers who encounter financial difficulties in settling their tax bills on time may apply for payment of tax by instalments before the due dates
It is safe and convenient to pay by electronic means. You can pay your tax, Business Registration Fees, Stamp Duty or purchase Tax Reserve Certificates (TRCs) by telephone, Internet or bank Automated Teller Machine (ATM). Here are the details and the important points to note for electronic payments.
