Application for Paying Tax by Instalments
Who can apply
Taxpayers having financial difficulties in settling their tax bills on time may apply to the Inland Revenue Department (IRD) for payment of tax by instalments.
Please note that a surcharge of not exceeding 5% on the amount outstanding after the due date may be imposed. A further surcharge of not exceeding 10% may also be imposed on the amount remaining unpaid (including 5% surcharge already imposed) after six months from the due date.
Relief measures on conditional wavier of surcharges for instalment settlement of demand notes are applicable to :
- Salaries Tax, Profits Tax and Personal Assessment demand notes for the Year of Assessment 2018/19 issued between December 2019 and May 2023
Relief measure on conditional waiver of surcharges for instalment settlement of demand notes for the Year of Assessment 2018/19 - Salaries Tax, Profits Tax and Personal Assessment demand notes for the Year of Assessment 2019/20 issued between August 2020 and May 2023
Relief measure on conditional waiver of surcharges for instalment settlement of demand notes for the Year of Assessment 2019/20 - Salaries Tax, Profits Tax and Personal Assessment demand notes for the Year of Assessment 2020/21 issued between May 2021 and May 2023
Relief measure on conditional waiver of surcharges for instalment settlement of demand notes for the Year of Assessment 2020/21 - Salaries Tax, Profits Tax and Personal Assessment demand notes for the Year of Assessment 2021/22 issued between April 2022 and May 2023
Relief measure on conditional waiver of surcharges for instalment settlement of demand notes for the Year of Assessment 2021/22
How to apply
Application for instalment payment can be made:
- by completing the application form
IR1360 - for Individuals/ Sole Proprietorships
Download Form IR1360 (pdf file)
e-Form of IR1360 supporting "iAM Smart"
IR1360A - for Partnerships
Download Form IR1360A (pdf file)
e-Form of IR1360A supporting "iAM Smart"
IR1360B - for Corporations
- in person at the Collection Enforcement Section at:
4/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong
- in writing.
Applicants have to produce the following documents in support of their applications:
- a payment proposal,
- copies of their bank statement / passbook for the latest 3 months,
- details of their income and expenditure for the past 3 months,
- for businesses, the latest 3-month management accounts (including profit and loss account and balance sheet), the cash flow position and forecast.
To avoid delay in obtaining further information for processing the application, applicants should provide their daytime contact telephone number in their application.
Facilities provided by the IRD
To facilitate taxpayers to make instalment applications, the IRD provides:
- Enquiry Hotline 187 8033;
- Designated Fax line for applications by fax 2519 6757; and
- Designated Postal box for applications by mail (P.O. Box 28497, Concorde Road Post Office, Kowloon, Hong Kong)
The IRD pledges to reply to the applicants within 21 working days after receipt of the application.
Enquiry
For further information on instalment applications, please call our Enquiry Hotline 187 8033.