The Hong Kong Inland Revenue Department has announced that taxpayers who encounter financial difficulties in settling their tax bills on time may apply for payment of tax by installments, without surcharge, in respect of tax demand notes issued for the year of assessment 2019/20. Guidance on the payment relief includes the following regarding who can apply:
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Relief Measure: Conditional waiver of surcharges for instalment settlement of demand notes for the Year of Assessment 2019/20
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