1. Who can apply for the instalment settlement?
Taxpayers who encounter financial difficulties in settling their tax bills on time may apply to the Inland Revenue Department (IRD) for payment of tax by instalments before the due date of the tax demand notes.
For more details, please refer to: https://www.ird.gov.hk/eng/tax/cws5.htm
2. How to apply for the instalment settlement?
Application by form
For Individuals/ Sole Proprietorships
Download Form IR1360 (Y/A 2021/22)
For Partnerships
Download Form IR1360A (Y/A 2021/22)
For Corporations
Download Form IR1360B (Y/A 2021/22)
Application in writing
Applicants have to produce the following information and documents in support of their applications:
Applicant | Individual / | Partnership | Corporation |
Application form | |||
Information / documents required: |
| ||
| v | v | v |
| v | v | v |
| v | v | – |
| v | v | v |
| – | v | v |
| – | – | v |
3. Any facilities provided by the IRD for the application of instalment settlement?
The IRD provides facilities to the taxpayers to make instalment applications:
Enquiry Hotline 187 8033;
Designated Fax Lines for applications by fax 2519 6757 (Individuals / Sole Proprietorships) and 2845 8850 (Partnerships / Corporations); and
Designated Post Box for applications by post (P.O. Box 28497, Gloucester Road Post Office, Hong Kong).
4. How long will get reply from the IRD?
The IRD pledges to reply to the applicants within 21 working days after receipt of the applications.
Detailed services and information related to Hong Kong business can be checked and inquired about through the PREMIA TNC website.
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