| 1. | Application for holding over of payment of provisional tax must be made in writing
申请缓交暂缴税必须以书面提出。 |
| 2. | Application for holding over of payment of provisional tax must be made in writing
本局设有ir1121号表格，适用于申请缓缴暂缴税。 |
| 3. | An application for holding over of payment of provisional salaries tax may be made on one of following grounds
纳税人可根据以下任何一个理由申请缓交暂缴薪俸税： |
| 4. | An application for holding over of payment of provisional profits tax may be made on one of the following grounds
纳税人可根据以下任何一个理由申请缓交暂缴利得税： |
| 5. | An application for holding over of payment of provisional property tax may be made on one of the following grounds
纳税人可根据以下任何一个理由申请缓交暂缴物业税： |
| 6. | B whether it will review the existing legislation to enable more employees who have their salaries reduced to be qualified for holding over of payment of their provisional salaries tax
二会否检讨现行法例，使更多被减薪的雇员可符合暂缴薪俸税的缓缴资格？ |
| 7. | For example , a person who is assessed to provisional property tax based on assessable value of 300 , 000 may apply for holding over of payment of provisional tax if the assessable value for the relevant year is , or is likely to be , less than 270 , 000
例如：纳税人要就300 , 000的物业评税值缴交暂缴物业税，如该物业在暂缴税课税年度的评税值是少于或可能会少于270 , 000 ，他她便可以申请缓交暂缴税。 |
| 8. | For example , a person who is assessed to provisional property tax based on assessable value of $ 300 , 000 may apply for holding over of payment of provisional tax if the assessable value for the relevant year is , or is likely to be , less than $ 270 , 000
例如：纳税人要就$ 300 , 000的物业评税值缴交暂缴物业税，如该物业在暂缴税课税年度的评税值是少于或可能会少于$ 270 , 000 ，他她便可以申请缓交暂缴税。 |
| 9. | If the provisional tax is payable by 2 instalments , and the first instalment has been settled by the due date , an application for holding over of payment of the whole or part of the second instalment may be made subject to the prescribed time limit and grounds for application
如暂缴税是分两期缴交，则纳税人即使在限期前缴交了第一期税款，他她仍然可以申请暂缓缴交第二期的全部或部分税款，唯必须遵守订明的申请限期和理由。 |
| 10. | If the provisional tax is payable by 2 instalments , and the first instalment has been settled by the due date , an application for holding over of payment of the whole or part of the second instalment may be made subject to the prescribed time limit and grounds for application
如暂缴税是分两期缴交，则纳税人即使在限期前缴交了第一期税款，他她仍然可以申请暂缓缴交第二期的全部或部分税款，唯必须遵守订明的申请限期和理由。 |
