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(Source : Information Services Department)

Inland Revenue Department waives surcharges for payment of tax by instalments for businesses and individuals in need


     The Inland Revenue Department (IRD) today (August 12) started issuing the tax demand notes for the year of assessment 2019/20. Taxpayers who encounter financial difficulties in settling their tax bills on time may apply for payment of tax by instalments before the due dates of the demand notes. For taxpayers who have obtained the IRD's approval for instalment settlement of the demand notes for salaries tax, profits tax and personal assessment for the year of assessment 2019/20 issued between August 2020 and August 2021, no surcharge will be imposed for a maximum period of one year counted from the respective due dates of the demand notes, provided that the instalment plans are duly adhered to.

     For taxpayers who need to apply for payment of tax by instalments, please complete the application form and return it together with the required supporting information and documents to the IRD. Relevant details are available on the IRD's webpage ( For further information, please call the Enquiry Hotline at 187 8033.

     The above support measure is not applicable to individuals who have to settle their tax liabilities before departing Hong Kong and taxpayers paying property tax.

Ends/Wednesday, August 12, 2020
Issued at HKT 16:00