| 1. | And irrecoverable rent recovered during the year
和已追回的租金。 |
| 2. | The owners do not claim any deduction for irrecoverable rent
业主无须申索扣除不能追回的租金。 |
| 3. | Completion of tax returns irrecoverable rent
不能追讨的租金 |
| 4. | The owners do not claim any deduction in respect of irrecoverable rent
业主无须申索扣除不能追回的租金收入。 |
| 5. | Sums previously deducted as irrecoverable rent and now recovered ; and
曾作不能追回租金扣除而现已收回的款额及 |
| 6. | Only rates agreed to be paid and actually paid by owner and irrecoverable rent can be claimed for deduction
只有业主同意缴付及已实际支付的差饷和不能追回的租金才可申索扣除。 |
| 7. | Hence , only rates paid by the owners and irrecoverable rent can be claimed in part 4 . 3 of the return
因此，你只可以在报税表的第4 . 3部分填写业主所缴交的差饷以及不能追回的租金。 |
| 8. | Rental income includes rent received or receivable , lease premium and irrecoverable rent recovered during the year
出租收入包括该年度已收或应收的租金、租约顶手费和已追回的租金。 |
| 9. | Examples of this type of cases include claims for deduction in respect of irrecoverable rent under property tax , etc
举例来说：纳税人在物业税申索扣除不能追回的租金将不能使用这服务。 |
| 10. | The amount of irrecoverable rent can be stated in part 4 . 3 . if you have used the rental deposit to set - off part of the uncollected rent , only the balance unrecovered by you could be claimed as irrecoverable rent
若你已用按金来抵销部分的欠租，你应在第4 . 3 2部分填报抵销后的欠租馀额。 |
