Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

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Personal Assessment

 

Any tax previously paid under Salaries Tax, Profits Tax and Property Tax can be deducted from the Personal Assessment tax. If the total tax paid exceeds the Personal Assessment tax, the excess will be repaid to the taxpayer.

 

Election for Personal Assessment must be made within 2 years after the end of the year of assessment or 2 months after issue of any assessment for that year, whichever is the later. If there is an objection to the assessment, the latter time limit will be extended to 1 month after the assessment becoming final and conclusive.

 

There is no separate taxation for husband and wife under Personal Assessment. In other words, husband and wife are assessed jointly under Personal Assessment. The tax payable is apportioned between the husband and the wife in the ratio of their respective reduced total incomes, and each will get a tax bill.

 

Late election for PA may be accepted by the Revenue if the taxpayer has reasonable excuse for the delay. So, if you are late to apply, write an explanation for the delay and ask the Revenue to accept your late election.

 

There is no provisional tax demanded under Personal Assessment and there is only one due date for the tax payable.

 

Click here for an illustration showing how PA Tax is computed.

 

Click here to check if PA is to your advantage.

 

Click here for allowances, deductions and tax rates under PA.

 

The tax computation for Personal Assessment and Salaries Tax are substantially the same. The steps for the tax computation is: (1) Total income less deductions less allowances > (2) Net chargeable income > (3) Graduated tax rates > (4) Tax payable > (5) Check if standard rate applies. For details, please see illustration

 

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