An employee of a Hong Kong company who has received a notice of payment of personal salaries tax may apply to the Inland Revenue Department for the withholding of provisional salaries tax, subject to compliance with the deadlines and reasons specified in the Inland Revenue Ordinance. Applications can generally be made on the basis of:

1, you are eligible for allowances not calculated in the Demand for Provisional Tax. For example: child allowance for a child born in a year of provisional tax assessment, or dependent parent allowance for a parent who has expired the eligible age. (The information required to claim the allowance should be clearly stated in the application, such as the name and date of birth of the new child, or the name and date of birth of the adoptive parent or grandparent, Hong Kong identity card number and whether they were ordinarily resident in Hong Kong during the year concerned.)

2, your net taxable income for the year of provisional tax assessment is less than or likely to be less than the net taxable income for the previous year90 %, which is or may be less than the estimated income for the year of provisional tax assessment90%.

3, you have paid, or are likely to pay, personal education expenses, recognized retirement scheme contributions, residential care expenses, home loan interest, eligible premiums under a voluntary health care Scheme policy, eligible annuity premiums or tax-deductible MPF contributions in the year of provisional tax assessment if such expenses exceed or are likely to exceed the amount specified in the previous year of provisional tax assessment.

4, you have stopped or will stop earning Salaries Tax income before the end of the provisional tax year of assessment.
(You should clearly state your estimated income for the year of assessment in the application form. For example, you intend to apply for deferment of payment2021/22Provisional salaries tax for the year of assessment2021years4month1sunrise2022years3month31And provide the reasons for the decrease in income, such as unemployment, retirement and salary reduction.)

5, you have lodged an objection to the assessment of Salaries tax for the previous year.

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