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

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Hold-over of provisional profits tax

The taxpayer can apply for the hold-over on the following grounds:

  1. The actual profits are likely less than 90% of the provisional assessable profits assessed. On this ground, the taxpayer has to provide certified management accounts covering at least 8 months of the basis period.

  2. Loss brought forward is omitted or incorrect.

  3. The taxpayer has ceased trading.

  4. The taxpayer (who is a sole-proprietor or a partner) elects for Personal Assessment.

  5. The person has objected to the prior-year assessment.

Notice of hold-over should be given to IRD at least 28 days before the due date or within 14 days after the date of the demand for payment, whichever is the later.

 

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