L10 Web Stats Reporter 3.15
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Salaries Tax
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Profits Tax
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Property Tax
Personal Assessment (for more tax relief)
Arrangement between China and Hong Kong (to avoid double taxation)
Stamp Duty
Estate Duty
Objection and Appeal against Tax Assessments
Advance Rulings (to obtain early decisions on uncertain tax matters)
Obligations of taxpayers and employers to furnish information under the Inland Revenue Ordinance
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B) Scenarios involving solely-owned properties

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  1. I let a property on 1 July 2004 for $30,000 per month. Rates for the 3 quarters to 31 March 2005 paid by me amounted to $12,000. How is Property Tax computed for 2004/05? Do I have to pay Provisional Property Tax for 2005/06?


  2. My solely-owned property yielded a rental income of $30,000 per month until the tenant left on 31 May 2005. It was let again after 3 months' vacancy at a reduced monthly rental of $24,000. Can I apply to pay less property tax (or to holdover/defer payment of provisional tax)?