| 1. | The estimated assessment may be excessive
所作的估计评税可能会过高。 |
| 2. | Failure to do so may result in estimated assessments penal actions
否则，本局可能会向你发出估计评税或施行罚则。 |
| 3. | Ird may issue estimated assessment for leaving hong kong cases salaries tax borne by employer
在甚么情况下，税务局会对行将离港的纳税人发出估计评税？ |
| 4. | Under what circumstances will the department raise estimated assessment for leaving hong kong cases
在甚么情况下，税务局会对行将离港的纳税人发出估计评税？ |
| 5. | An objection of this nature must be supported by a completed return and , where applicable , by supporting accounts
就该等估计评税提出反对，须同时呈上填妥的报税表及帐目（如适用者） 。 |
| 6. | An objection of this nature must be supported by a completed return and , where applicable , by supporting accounts
就估计评税提出的反对，必须连同填妥的报税表及帐目(如属业务经营者) 。 |
| 7. | A significant proportion of the objections received each year arise from estimated assessments issued to taxpayers who fail to lodge returns in time
大部分的反对个案，是源于纳税人未有依时递交报税表，促使本局须作出估计评税而引致的。 |
| 8. | A significant proportion of the objections received each year arises from estimated assessments issued to taxpayers who fail to lodge returns in time
大部分的反对个案，是由于纳税人未有依时递交报税表，促使本局须作出估计评税而引致的。 |
| 9. | A significant proportion of the objections received each year arises from estimated assessments issued to taxpayers who have failed to lodge returns in time
大部份的反对个案，是源于纳税人未有依时提交报税表，促使本局须作出估计评税而引致的。 |
| 10. | A significant proportion of the objections received each year arise from estimated assessments issued to taxpayers who have failed to lodge returns on time
每年大部份的反对个案，是源于纳税人未有依时递交报税表，促使本局须作出估计评税而引致的。 |
