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Demand Note for Individuals

Features of salaries tax and personal assessment demand notes:

  • Brief description of the basis of assessment

    The basis of assessment is stated. You will know at a glance whether the assessment is based on the tax return filed or it is an estimated assessment. For an estimated assessment, made in the absence of a tax return, you are also reminded to file a timely objection against the assessment and submit a tax return.

  • Important details on the first page

    Clearly shown on the first page are important details such as the total amount of tax payable and the respective amounts payable under the 1st and 2nd instalments. The due date and dates of the instalments are printed in red. The time limit for lodging a notice of objection and the deadline for applying holdover of provisional tax are also shown.

  • Clear tax computation

    The tax computation on page two shows clearly in a vertical format the income, deductions, allowances and amount of tax assessed for the final and provisional assessments. It also shows whether the tax is calculated at the progressive rates or standard rate. As only items that are relevant to you are included, the computation is easy to follow.

  • Standard Assessor's Notes

    Assessor's Notes are printed below the tax computation for your easy reference. There are more than 200 standard Assessor's Notes which are user-friendly and comprehensible.

For your easy retention of record, assessment details and payment voucher are printed on separate pages. You should only detach the relevant payment voucher for the 1st or 2nd instalment when making payment. There is no need to enclose the whole set of demand note.

For a specimen of the demand note, please click here (3 pages).