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

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IRD's usual tax-recovery procedures


Payment in default is deemed to take place at the close of business on the "due date". Normally, a notice of surcharge of 5% on unpaid tax is issued to the defaulter requiring full payment within 10 days. Then, if tax is still unpaid, the Revenue may send recovery notice to third parties including the defaulter's bank, employers or debtors. Then, if tax is still unpaid, the Revenue may take legal proceedings to enforce payment of the overdue tax and surcharge.


If tax is unpaid for more than 6 months, a further 10% surcharge may be added to the unpaid amount.


If a judgment sum remains unpaid, execution may be levied on the movable property of the defaulter or a charging order be applied against his immovable property. In some cases, bankruptcy proceedings may be taken against the taxpayer.


Where the first installment of provisional tax is in default, the second installment will become immediately due and recoverable.


Press here for more on tax recovery


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