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飛鴻給納稅人的忠告

兵書有云:「知己知彼,百戰不殆。」人--除了那些賺錢能力較低的-- 一生中,總會交稅。

 

交稅,是對社會的一種回饋,事實上,總要有人為安全衞生的生活環境承擔費用。

 

交稅,也是一項光彩,因為只有賺錢夠多的人,才會交稅。

 

如果你希望一生中,也不用交稅,那就是等於,一生都要依靠別人了。我想,這樣的生活,是不會很暢快的。如果你還年青,而有這種思想,我希望你盡快決心改變了。

 

逃稅,即是逃避社會責任。一個逃避責任的人,是不會受人尊重的。

 

更重要的是,逃稅是刑事罪行,會被刑事檢控,一經定罪,前途盡毁。

 

是故:我奉勸每一位有賺錢本領的人,要守法交稅,千萬不要非法逃稅。但是,人--除了那些能力較低的或視金錢如糞土的--總希望盡量合法地交少一點稅,而即使他沒想過要盡量交少點稅,他亦不想交多了稅。

 

想合法地交少點稅,最簡單的方法,莫如盡量利用稅例給予的寬免。而不想交多了稅,最簡單的方法,就是不要將毋須課稅的收入,錯誤地填報為應課稅收入了。

 

當然,最理想的減稅方法,就是透過簡單的安排,將一些本來在稅例上灰色地帶的收入,明確地轉為合法不用徵稅的收入了;又或者,將一些本來在稅例上灰色地帶的支出,明確地轉為合法的扣稅支出了。怎樣才可以做到這些簡單和理想的方法呢?答案也很簡單,就是兵書所說的:知己知彼了!

 

知己,就是要了解你自己,了解你自己的處境、工作、業務、家庭狀況、將會做的事情等 這個,當然,是要靠你自己了。

 

知彼,就是了解稅局和稅例,這個我可以幫你一點,因為我曾在稅局從事評稅及查稅十八年了,對稅局的運作和稅例的執行,亦算是有相當了解。現在,我自稅局退休了,而為了回饋社會,我會全心全力,成立網站http://www.rytc.com.hk,為廣大香港市民,免費提供報稅貼士。精明的你,要了解稅局和稅例,又怎可以錯過我的網站呢? 

 

 

Guidance notes for taxpayers who disagree to IRD assessments

First of all, I would like you to note that the usual letters published on this website are for reference only. Every case has its own merits. No one model letter can suit all cases. You should adapt the letter to meet the situation of your case.

Below is my general advice.

Exercise your rights to objection and section 70A claim. Read What to do if you disagree with an assessment”in my book Hong Kong Tax Tips. Although paying tax is every taxpayer's obligation, you need only pay the tax that it is rightly and lawfully assessed. You can object to IRD if you are wrongly assessed by the IRD.

Mind the time limits of objection and section 70A claim. The time limit for a valid objection is one month after the day of the assessment; whereas the time limit for a section 70A claim is 6 years after the relevant year of assessment. If you are late, you can write to the IRD to explain about the delay and ask for their acceptance of your late objection or late claim.

Write to the IRD. In general, a letter is more powerful than a phone call. A verbal objection is invalid in law. A verbal claim can be forgotten by the officer receiving your phone call.

State your grounds of objection or claim clearly. Just saying the assessment wrong is insufficient. You should state why it is wrong, and preferably you should propose how the assessment should be revised.

 

Ask for holding-over of the tax in dispute.

 

If you pay the tax in dispute and your objection or claim is successful, the IRD will not pay you interest on the overpayment. On the other hand, if the tax in dispute is held-over unconditionally and you lose the case, no interest will be payable on the provisional tax that is in dispute but interest may be chargeable for the tax in dispute.

 

So, if you are not very confident you will win ultimately, you should ask for the tax in dispute to be covered by the purchase of Tax Reserve Certificate; and in that case if you win, you can earn interest and even if you lose, you need not pay interest for the tax in dispute because such tax is covered by the Tax Reserve Certificate.

 

Send your letter by post and by fax. Unless you have a digital certificate, your e-mail of objection or claim will not be valid in law because it has not been duly signed. To expedite your claim, I suggest you faxing your letter to the IRD at the fax number provided in the IRD notice of assessment. Follow up your claim by phone call. If you do not receive a reply from the IRD within a month, phone them.

 

Tell IRD your new correspondence address if the address shown in the notice of assessment is incorrect.

 

Raymond Yeung Tax Consultant

前評稅主任楊輝洪 (飛鴻)

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