Application for Paying Tax by Instalments

Who can apply

Taxpayers having financial difficulties in settling their tax bill 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 tax and 5% surcharge already imposed) after six months from the due date.

How to apply

Application for instalment payment can be made:

  • by completing the application form

IR1360    - for Individuals/ Sole Proprietorships

IR1360A  - for Partnerships

IR1360B  - for Corporations

Download Form IR1360 (pdf file)Download Form IR1360A (pdf file)Download Form IR1360B (pdf file)
  • in person at the Collection Enforcement Section at 6/F (for Individuals) or 7/F 

        (for corporations, partnerships and leaving Hong Kong cases) Revenue Tower.

 

Address and Office hours
  • 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 profits 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 Inland Revenue Department 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, Gloucester Road Post Office, 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.

 

Last review date: August 2017