in you object to this assessment you must give the Commissioner notice in writing WITHIN ONE MONTH of the date of issue of this notice stating precisely the grounds of objection. Your attention is drawn to Section 71(2) of the Inland Revenue Ordinance which requires that, tax shall be paid notwithstanding any notice of objection or appeal unless the Commissioner orders that payment of the tax or part thereof be held over pending the result of such objection or appeal. If no such order is received by you the tax must be paid in full on or before the appropriate due dates.
對評稅提出反對
甲.
着台端反對此項評稅,須於本通知書發出日期起一個月內以書面列出詳細反對原因遞交稅務局局長,按保伤條例第七十一條第(二)欸規定:選 台端已提出上迤,背面反對,但除非 台端已獲挩務 局局長批准許可在該項反對或上訴判決之前暫緩繳交全部或部份稅款,否則該稅款必預告打清繳。如, 台端溪 未提供此項稯繳通知,則該稅款必須於恰當微稅日期前全部清繳,
HOLDING OVER OF PROVISIONAL TAX
C.
B. (1) You are entitled to apply, not later than 14 days before the due date, for the whole or part of the tax to be held over if :-
Z.
(2)
(i)
you are entitled to allowances for wife, child or dependent parent not given in this notice of Provisional Tax;
(ii) your net chargeable income for the year of assessment is, or is likely to be less than 90% of the preceding year's net chargeable
which this Provisional Tax is based, or of the estimated income for the year of assessment.
me on
(iii) you have permanently ceased to derive income chargeable to Salaries Tax in Hong Kong before the end of the year of assessment to
which this Provisional Tax refers.
If the Provisional Salaries Tax of Husband and Wife are separately charged, an application for hold-over should only be entertained if made by both spouses JOINTLY.
延緩繳納暫繳稅
+ 倘有下列情形, 台端可申請緩繳全部或部份稅款,惟該項申請最遲須在繳区日期前十四日提出:
台端有資格申請室,子女或受供養父母免稅額而該等免稅額並未在此證稅通知書內計算:
(H)
台端不課稅年度之暫繳稅保依照台端上一課稅年度之應課稅入息實額或佔計之入息計算,若台端在本課稅年度內之實際應課稅入息實額比上一年度之應課稅入息實 额少過百份之九十者,可延緩繳交;
台端於此項性繳稅之課稅之課稅年度終結前已在本港永久停止收取任何應新俸稅之入息。
(二)如夫婦選擇分別課稅,則延緩繳納特繳薪俸稅之申請,必須由夫婦兩人共同提出方可受理。
ALLOWANCES
丙.免稅項目
Personal Allowances MAKIM
D.
TABLE SHOWING TAX ON NET CHARGEABLE INCOME
丁,依應課稅入息實額計算之稅款算表
1978/79 Onwards
1978/79
1979/80
1980/81
M
年度
年度
1981/82 Onwards 年度起
$
$
$
$
由1978/79年度起
For the Taxpayer
HYBLA KO
10.000
12,500
15,000
20,500
For the Taxpayer's wife
ANKLA WE
10,000
12,500 15,000
20,500
For the FIRST child
第一名子女
4,000
5,000
7,000
8,000
Net Chargeable Income 應課稅入息實額
Rate
Tax
MA
稅款
For the SECOND child
K
3,000
4,000
5,000
5,500
For the THIRD child
第三名子女
2,000
3,000
3,000
3,000
For each of the FOURTH
to SIXTH child
第四至六名子状
1,000
2,000
2,000
2,000
On the First
(雖名計算)
On the Next
蛇初之 *2
10,000
5%
500
10,000
10%
1,000
For each of the SEVENTH
to NINTH child
第七至九名子女
(露名計算)
500
1,000
1,000
1,000
On the First
20,000
1,500
JCxZ
10,000
15%
1,500
Additional Allowance
ERM
On the First
最初之
30,000
3,000
On the Next
#K
10,000
20%
2,000
AMZ
40,000
5,000
For 1978/79, single & married taxpayers are given an additional affowance of $2,500 & $5,000 respectively which is reduced by 10% of the amount by which the taxpayer's income exceeds $12,500 & $25,000 respectively until the point is reached where the entire additional allowance disappears. For 1979/80, single & married taxpayers are given an additional allowance of $2,500 & $5,000 respectively, and for 1980/81 onwards the allowance is $7,500 and $15,000 respectively.
在一九七六/七七年度,單身及已婚之納稅人分別獲得最高達到二千五百元及五千元之額外免稅額。 之入息若分別超過一萬二千五百元及二萬五千元者,超過之數額將按百分之十逐漸扣除,直至額外免稅額全部取 消辉止。在一九七九/六二年度,單身及已婚之納稅人分別獲得二千五百元及五千元之額外免稅額,而自一九八
○/八一年度起,額外免稅額分別為七千五百元及一萬五千元。
Dependent Parent Allowance 20MI
Each dependent parent is given an allowance of $4,000 for 1978/79, $5,000 for 1979/80, $7,000 for 1980/81, and $8,000 for 1981/82 onwards.
For 1982/83 an additional allowance of $2,000 is given to each dependent parent living with the taxpayer.
在一九七六/七九年度,每名受供養父母獲得四千元之免稅額。在一九七九一八〇年度,供養父母免勅額為 五千元,在一九八〇/八一年度則為七千元,而日--九八---/八二年度起則為八千心。
在一九八二/八三年度,每名同伴之受供養父母獲得二千元之額外免稅額。
: On the Next
On the First
1978/79 Onwards 1978/79
On any Net Chargeable Income in excess of $40,000 the rate is 25%. 凡應課稅入息實額超過四萬元者,其超出之數稅率為百分之二十五。
Tax charged cannot exceed the standard rate of 15% of the net total, i.e., the total assessable income less total deductions only.
所繳稅款不得超過應評稅入息總額減去扣除項目後所得之入息與額之百分之十五。
Payment may be made:-
(a) BY POST addressed to:-
The Commissioner of Inland Revenue,
Inland Revenue Department,
Windsor House, 311 Gloucester Road,
Causeway Bay,
Hong Kong.
(b) IN PERSON
at any of the following offices of the Inland Revenue Department:--
PAYMENT INSTRUCTIONS
(i) Windsor House, 311 Gloucester Road, 3rd Floor, Causeway Bay, Hong Kong.
(ii) Park-In Commercial Centre, 12th Floor, 56 Dundas Street, Mong Kok, Kowloon.
HOURS OF COLLECTION:-
9:00 a.m. to 4:00 p.m.
9:00 a.m. to 11:30 a.m.
(iii) Fou Wah Centre, 210 Castle Peak Road, Ground Floor, Tsuen Wan,
Monday to Friday,
Saturday,
New Territories.
HOURS OF COLLECTION:-
Monday to Friday.
9:00 a.m. to 12:30 p.m.
1:30 p.m. to 4:00 p.m.
9:00 a.m. to 11:30 a.m.
Saturday,
(iv) K.C.R. House, 1st Floor, Shatin Station, Shatin, New Territories.
HOURS OF COLLECTION:-
檄款辦法
應繳稅款可照下列辦法繳交:
41)
以郵寄方式連同此通知書寄
「香港稅務局
香港銅鑼灣告士打道
三百一十一號皇室大厦
稅務局局長收」。
Monday to Friday,
Saturday,
9:00a.m. to 11:30 a.m:
9:00 a.m. to 12:30 p.m.
1:30 p.m. to 4:00 p.m.
They must not be made payable to any individual
N.B. Cheques, Drafts and Cashier Orders should be made payable to 'Hong Kong
Government' and CROSSED.
officer. Cash should not be sent through the post.
<)
攜同此通知書前往下列稅務局辦事處繳交
(1)
(2)
香港銅鑼灣告士打道三百一十一號皇室大廈三樓 九龍旺角登打士街五十六號博裕商業中心十二樓 收款時間:
星期一至星期日——上午九時至下午四時正
星期六 上午九時至上午十一時三十分
(3)
新界荃灣青山道二百十號富華中心地下
收款時間:
星期一至星期五- 上午九時至下午十二時三十分
下午一時三十分至下午四時正
星期六——上午九時至上午十一時三十分
(4)
新界沙田沙田火車站九廣鐵路大廈一樓 收款時間:
星期一至星期五一
上午九時至下午十時十分
ド午時汁分至下午四時止 星期六 上午九時至上午十一時三十分
注意 郵寄付款項以劃線支票、匯票或本票寫明支付「香港政府,
切勿寫明支付果 職員請勿郵寄現金。
SAVE NOW AND PAY LATER
In order that you have sufficient funds to pay tax when due, it is suggested that you purchase Tax Reserve Certificates which carry interest
at the rate prescribed by the Tax Reserve Certificates (Fourth Series) Rules. Tax Reserve Certificates can be purchased in multiples of $50 through most banks or from the Inland Revenue Department.
利用儲稅儲蓄以備將來付稅
189 台端到時備有足夠之款項繳稅,本局建議 台端購買請悅卷,某院李之在見係根據··卷第四系,規則之利率計諗
諸花孕以五十元搭單位,任何五十元信數之面額均有具備,台端可向各大银行成世務局購買
Explanation of codes for Assessor's Notes:
F.
01
02
03
04
05
06
07
88888
if
Your and/or your wife's income for the year of assessment is assessed per information from your employer. This is an Estimated Assessment under Section 59(3) of the Inland Revenue Ordinance in the absence of a Salaries Tax Return. you wish to object you must give notice (see A above) within one month from date of issue of this assessment, together with a properly completed Return.
Income estimated on the basis of your monthly emoluments from the date of commencement to 31st March.
Your assessable income includes the appropriate portion of your wife's income relating to the period after marriage.
In support of your claim for the wife allowance, please forward a copy of your marriage certificate to this department for retention. Child allowance is only given in respect of children who are under 18 or if over 18 and under 25 are receiving full time education. In support of your claim for an allowance in respect of your child whose name stated overleaf, please forward a copy of his/her birth certificate to this department for retention.
Denendant parent allowance is not meantod pe claimed for vanen an
Chator