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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.
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:
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...
Follow the instruction on the payment voucher or the tax demand note and attach the appropriate payment document, which can either be a payment voucher, the whole payment notice, or the lower portion of your tax demand note.
