A.
甲.
If 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
若 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。按稅務條例第七十一條第(2)款規定:雖台端已提出上述書面反對 ,但除非 台端已獲稅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,否則該稅款必須先行清繳。如台端迄未接獲此項緩繳通知,則該稅款必須 於恰當繳稅日期前全部清繳。
HOLDING OVER OF PROVISIONAL TAX
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 :-
B. (1)
(i)
(2)
(ii)
you are entitled to allowances for wife, child or dependent parent not given in this notice of Provisional Tax;
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 income on which this Provisional Tax is based, or of the estimated income for the year of assessment.
(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
乙,(一) 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稅日期前十四日提出:一
(1)
台端有資格申請妻室,子女或受供養父母免稅額而該等免稅額並未在此暫繳稅通知書內計算;
(E) 台端本課稅年度之暫繳稅係依照台端上一課稅年度之應課稅入息實額或估計之入息計算,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
實額少過百份之九十者,可延緩繳交;
(III)
台端於此項暫繳稅之課稅年度終結前已在本港永久停止收取任何應課薪俸稅之入思。
(二) 如夫婦選擇分別課稅,則延緩繳納暫繳薪俸稅之申請,必須由夫婦兩人共同提出方可受理。
C. ALLOWANCES
丙免稅項目
D.
T
TABLE SHOWING TAX ON NET CHARGEABLE INCOME 依應課税入息額計算之税款伸算表
From 1979/80 up to 1984/85
1985/86 Onwards
From 由 1982/83
1979/80
1980/01
1981/82
Personal Allowances 個人免税额
短服
徵
up to 1984/85 年製止
1985/86 Onwards
由1995/86年度起
由 1979/80至1984/85年度止
For the taxpayer
$12,500
$15,000
$20,500
$20,500
$20,500
Net Chargeable Income
Rate
Tax
由 1985/86年度起
(N.C.L.)
Rate
Tax
納稅人本身
For the taxpayer's wife
$12,500
$15,000
$20,500
$20,500
(N.C.I.J 應課稅入息實額
稅率
稅款
應課稅入息實額
稅率
稅款
$20,500
納稅人要室
$
For the FIRST child
$ 5,000
$ 7,000
$ 8,000
$ 8,000
$ 9,000
第一名子女
For the SECOND child
$ 4,000
$ 5,000
$ 6,500
$ 5,500
$ 6,000
第二名子女
For the THIRD child
第三名子女
第四至六名子女(每名計算)
第七至九名子女(每名計算)
$ 3,000
$ 3,000
$ 3,000
$ 3,000
$ 3,000
For the FOURTH to SIXTH child
$ 2,000 each
$ 2,000 each
$ 2,000 each
$ 2,000 each
$ 2,000 each
On the First 最初之 10,000 On the Next 其次之 On the First 最初之 On the Next 其次之 On the First 最初之
5%
500
10,000
5%
500
10,000 20,000
10%
1,000
10,000 10%
1,000
1,500
20,000
1,500
10,000 15%
1,500
10,000
15%
1,500
30,000
3,000
30,000
3,000
For the SEVENTH to NINTH child
$ 1,000 each $ 1,000 each
$ 1,000 each
$ 1,000 each
$ 1,000 each
On the Next 其次之
On the First 最初之 Remainder 餘額
10,000 20% 40,000
2,000
20,000
20%
4,000
5,000
50,000
7,000
25%
25%
Additional Allowance 额外免稅額
1979/80 to 1983/84 inclusive
Single taxpayer
$ 2,500
$ 7,500
$ 7,500
單身之納稅人
Married taxpayer
$ 5,000
$15,000
$15,000
$ 7,500
$15,000
$ 7,500
由 1979/80 至 1983/84 年度
$17,000
已婚之納稅人
Dependent Parent Allowance
供養父母免稅額
$ 5,000 each $7.000 each $ 8,000 each
Additional Dependent Parent Allowance 额外供養父母免税额
$ -
$ -
$ →
$ 8,000 each
$ 8,000 each
$ 2,000 each
$ 3,000 each
Tax charged cannot exceed the standard rate of 15% of the net total,
Le., total assessable income less total deductions only.
所經稅款不得超過應評稅入息總額減去扣除總額所得之扣除後入息實額之百分之十五。 1984/85 Onwards
由 1984/85年度起
Tax charged cannot exceed the standard rate of 17% of the net total, i.., 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總額所得之扣除後入息實額之百分之十七。
E. PAYMENT INSTRUCTIONS
戊,繳款辦法
應繳稅款可照下列辦法繳交:
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:-
(i) Windsor House, 311 Glouce:ter Road, 3rd Floor, Causeway Bay, Hong Kong.
(ii) Park-In Commercial Centre, 12th Floor, 56 Dundas Strect, Mong Kok, Kowloon.
HOURS OF COLLECTION (for offices (i) & (ii)):-
Monday to Friday,
Saturday,
9:00 a.m. to 4:00p.m.
9:00 a.m. to 11:30a.m.
(iii) Fou Wah Centre, 210 Castle Peak Road, Ground Floor, Tsuen Wan.
(甲)
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
乙)
携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栢裕商業中心十二樓 收款時間{辦事處(1)及(2)):
星期一至星期五上午九時至下午四時正
New Territories.
(3)
(iv)K.C.R. House, 1st Floor, Shatin Station, Shatin, New Territories.
(4)
(v) Yuen Long Government Offices, 5th Floor, 2 Kiu Lok Square, Yuen Long.
New Territories.
星期六 —— 上午九時至上午十一時三十分 新界荃灣青山道二百一十號富華中心地下 新界沙田沙田火車站九廣鐵路大廈一樓
(5)
新界元朗橋樂坊二號元朗政府合署五樓
HOURS OF COLLECTION (for offices (iii) to{v}}: -
收款時間(辦事處(3)至(5)):
Monday to Friday,
9:00 a.m. to 12:30p.m.
1:30p.m. to 4:00p.m.
9:00 a.m. to 11:30a.m.
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 - 上午九時正至上午十一時三十分
注意:郵寄付款須以劃線支票、匯票或本票寫明支付「香港政府」。
切勿寫明支付某一職員。請勿郵寄現金。
Saturday.
N.B. Cheques, Drafts and Cashier Orders shouid be made payable to “Hong Kong Government"
F.
and CROSSED. They must not be made payable to any individual officer. Cash should not be sent through the post.
SAVE NOW AND PAY LATER
In order that you may have sufficient funds to pay tax when it is due, it is suggested that you purchase Tax Reserve Certificates which carry interest at rates 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
爲使 台端到緻挩期限時備有足夠之款順發稅,本局提議 台端購買儲稅券,儲稅券之利息係根據点向(第四系)規則所定之利率計算。 儲稅以五十元為單位, 台端可向各大银行或稅務局購買任何五十元倍數面額之儲稅券。
EXPLANATION OF CODES FOR ASSESSOR'S NOTES:—
01
m 02 03 4 95 96 97 9
04
05
06
07
ng
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. If 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 arc 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.
Dependent parent allowance is not granted as claimed for reason stated overlont