| 1. | The due date and dates of the instalments are printed in red
缴税限期和分期缴税的日期会以红字显示。 |
| 2. | A concrete payment proposal ; and
具体的分期缴税建议及 |
| 3. | Instalments payments over long period will not normally be approved , unless justified
除特殊情况外，本局不会批准长还款期的分期缴税申请。 |
| 4. | Instalments payments over long period will not normally be approved , unless justified
除特殊情况外，本局不会批准长还款期的分期缴税申请。 |
| 5. | Apply for instalment payment before the tax due date in case of genuine financial difficulties
如你真的遇有经济困难，你可在到期缴税日之前申请分期缴税。 |
| 6. | Before the department approves the application , taxpayer can make payment in accordance with his payment proposal first
在本局批出申请前，纳税人可暂时按照他的分期缴税建议，先行缴款。 |
| 7. | Before the department approves the application , taxpayer can make payment in accordance with his payment proposal first
在本局批出申请前，纳税人可暂时按照他的分期缴税建议，先行缴款。 |
| 8. | You are advised to submit instalment application well before due date . otherwise recovery actions will be taken on tax overdue that may cause inconvenience
因此，请你于缴税日期前尽早作出有关分期缴税申请。 |
| 9. | Generally , a surcharge will be imposed on tax overdue irrespective of whether an instalment plan , on the ground of a taxpayer s financial difficulties , has been accepted by the department
一般而言，纳税人因经济困难而与税务局达成分期缴税的安排，逾期的税款亦需缴交附加费，此举有助鼓励市民准时交税。 |
| 10. | Even if such instalment arrangement is approved , legal proceedings may be instituted and taxpayer will be liable to pay the legal costs and interests on the judgment debt from the date of writ of summons up to the date of full settlement of the debt
就算有关分期缴税安排获批准，本局仍会向法院提出欠税诉讼，欠税人须就判定债项缴付法庭费用及利息。该利息由诉讼开始日期起计算，直至判定债项全数清缴为止。 |
