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
The provisional income was
likely to be less than 90% of the amount assessed.
He was eligible to claim a
new allowance, e.g. he married a wife in mainland China in the year
His employment has ceased
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.