Raymond Yeung Tax Consultant * former IRD Assessor

飛鴻稅務顧問 * 前稅務局評稅主任楊輝洪

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Hold over of provisional property tax for 2008/2009

based on the previous illustration


The taxpayer can apply for hold over of Provisional Property Tax on the following grounds:

  1. The provisional rental income for 2008/2009 is likely less than 90% of the amount assessed.

  2. He ceased to be the owner in 2008/2009;

  3. He applied for Personal Assessment that could reduce his total tax payable; or

  4. He has objected to the 2007/2008 assessment of Property Tax.

The application for holding over of Provisional Tax must be in writing, setting out the grounds for the hold-over and proposing a suggested provisional income if applicable. It should be sent to the Revenue not later than 28 days before the due date of the provisional tax.


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