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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.
申請免息「簽賬及消費分期 - 一筆過手續費」計劃（網上交稅）步驟： 於繳付稅項賬單後，你可於此網上交稅分期訊息中按 「立即申請」 前往網上交稅分期申請表. 此訊息顯示只適用於網上透過信用卡交稅金額達HKD3,000 或以上。 請填妥所需資料. 申請金額等於網上繳交稅項金額或最高為HKD250,000，以較低者為準。 請按 「下一步」 前往下頁完成申請. 如在網上交稅後未有即時申請交稅分期，請於網上繳交稅項過賬後，至月結單到期繳款日前9個工作天，致電 2998 6868。 借定唔借? 還得到先好借!
薪俸税及個人入息課税評税通知書的特徵： 評税基準簡介. 評税通知書會列明評税的基準，讓你知悉該評税是否按你提交的報税表資料計算；如屬在沒有收到報税表而作出的估計評税，會同時提醒你在有效期內提出反對和須交回報税表。 重要資料，一目了然. 重要資料會清楚印在通知書的第一頁，內容包括應繳税款總額、第一及第二期應繳税款等。 繳税限期和分期繳税的日期會以紅字顯示。 評税通知書亦會列明提出反對通知的期限及申請暫緩繳付暫繳税的最後日期。 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.
2021年4月22日 · Taxation. April 22, 2021. Tax Demand Note. 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 information contained therein.
2022年1月25日 · 繳稅通知書付款詳情. 納稅申報單包含應付稅款總額、第一期和第二期應付金額（如適用）等詳細信息。 除目標課稅年度的最終稅款外，應付稅款還包括下一課稅年度的暫繳稅。 果未能繳納稅款，將會被加收違約金額的5%作為初始滯納金。 如果在6個月內沒有繳納稅款和初始滯納金，則將徵收最高為拖欠總額的10%的額外滯納金。 提出異議的期限. 任何人士若對評稅而感到不滿，可在評稅日期起計一個月內提出書面反對意見，準確陳述反對理由。 只有稅務局局長相信是因不在香港、疾病或其他合理原因而延遲提出異議時，稅務局才會批准延遲提出異議。 若提出的異議無效，則該評稅是最終且結論性的。 也就是說，即使日後發現應納稅額過高，也不會修改評稅，更不會返還已繳納的稅金。
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.
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.
2021年6月18日 · For taxpayers who have obtained the IRD's approval for instalment settlement of the demand notes for Salaries Tax, Profits Tax and Personal Assessment for the year of assessment 2020/21 issued between May 2021 and May 2022, no surcharge will be imposed for a maximum period of one year counted from the respective due dates of the demand notes, pr...
Salaries Tax, Profits Tax and Personal Assessment demand notes for the Year of Assessment 2021/22 issued between April 2022 and May 2023. Relief measure on conditional waiver of surcharges for instalment settlement of demand notes for the Year of Assessment 2021/22. How to apply. Application for instalment payment can be made:
2020年8月12日 · The Inland Revenue Department (IRD) today (August 12) started issuing the tax demand notes for the year of assessment 2019/20. 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.
