| 1. | Timing of issuance of demand for rates in respect of newly completed buildings
就新落成楼宇发出差饷通知书的时间安排 |
| 2. | First demand for rates
首次征收差饷通知书 |
| 3. | First demand for rates
首次征收差饷通知书 |
| 4. | Government rent charged with rates under the same quarterly " demand for rates and or government rent " is not deductible for property tax purposes
在物业税下，地租与差饷在同一徵收差饷及或地租通知书内徵收是不可扣减的。 |
| 5. | You must complete and submit both property tax returns . the rental income can be apportioned by reference to the ratable values per demand for rates issued by the rating and valuation department
你可参考差饷物业估价署向该楼宇和车位所发出的徵收差饷通知书上的应课差饷租值，把租金总数分摊为两份，然后分别填报在这两份物业税报税表上。 |
| 6. | That is the latest demand for rates note or water telephone electricity etc . utility bills within the last 3 months . if the contractual address refers to a flat in a housing estate run by the housing department hong kong housing society
)上所填报住址的证明,即最新的徵收差饷通知书或过去三个月内的水费/电话费/电费单等公用设施帐单。 |
