Raymond Yeung Tax Consultant * former IRD Assessor

飛鴻稅務顧問 * 前稅務局評稅主任楊輝洪

恆生銀行 Hang Seng Bank Account  385 599279 883

yeungfhr@yahoo.com.hk * Tel/WhatsApp 94735846  

會面可在角新世紀廣場 * 收費每小時$500


Hold over of salaries tax


Press here for personal allowances and tax rates

Press here for Mr. Wong's tax computation


Mr. Wong can apply for hold-over of provisional tax for 2006/2007 on the following grounds:-

  1. The provisional income was likely to be less than 90% of the amount assessed.

  2. He was eligible to claim a new allowance, e.g. he married a wife in mainland China in the year 2006/2007.

  3. His employment has ceased in 2006/2007.

  4. He has objected to the prior-year assessment for 2005/2006.

The application must be in writing, stating the grounds for the hold-over and proposing a provisional income in case of reduced income. The deadline for the application is 28 days before the due date of the provisional tax.


報稅服務 收費詳情       稅務課程  收費詳情

楊輝洪為你提供 中英文翻譯及寫作服務


 飛鴻文選  書刊下載  法律常識  文件範本  見工英語  學好英文  成功智慧  聯絡網主

按此收聽 飛鴻自白(1)   飛鴻自白(2)    飛鴻自白(3)   飛鴻講稅務

按此下載  稅務知識  實用英語  生活哲學  認識稅局    HK Tax Tips

稅務教學         筆記下載        專題補習       稅務顧問服務