{"id":24885,"date":"2025-10-17T05:11:12","date_gmt":"2025-10-17T05:11:12","guid":{"rendered":"https:\/\/www.genacct.com\/demand-note-for-individuals\/"},"modified":"2026-06-18T05:15:09","modified_gmt":"2026-06-18T05:15:09","slug":"demand-note-for-individuals","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/demand-note-for-individuals\/","title":{"rendered":"[Tax Bill] 4 key dates and essentials on Salaries Tax bills | What you need to know about the Notice of Assessment"},"content":{"rendered":"\t\t
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Salaries Tax bills for 2024\/25 have been issued to taxpayers starting from July 2025. What should employees look out for upon receiving their tax bill? What are the key dates and essential points regarding the Salaries Tax Notice of Assessment? General Accounting has prepared the latest guide for Salaries Tax Notices of Assessment, first explaining the 4 key dates and 4 major points you need to know.<\/p>

To learn how to apply for a holdover of provisional tax (prepaid tax), an amendment of assessment, or an objection to an assessment yourself, please browse the following three articles: Applying for Holdover of Provisional Tax<\/a> | Assessment Amendment Tutorial<\/a> | Objecting to an Assessment<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    What is a Salaries Tax Notice of Assessment?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Every year in early May, the Inland Revenue Department (IRD) issues Individual Tax Returns (BIR60) to all employees in Hong Kong. Upon receiving the completed Salaries Tax returns, the IRD first verifies income against the BIR56A<\/strong><\/a> or IR56M<\/strong><\/a> forms submitted by employers. It then calculates the tax payable for that year and the provisional tax for the following year based on the information provided by the taxpayer, mailing the tax bills starting in July of the same year.<\/p>

    If using online tax filing, taxpayers will receive an email notification from the IRD stating that their individual tax bill has been issued. They must then log in to their eTAX<\/a> account to view the details of their Salaries Tax bill.<\/p>

    A Salaries Tax bill<\/strong> includes a Salaries Tax computation, which details income minus tax concessions (if any), deductible limits, and allowances. Finally, the final assessment for the current year and the provisional tax (prepaid tax) for the following year are calculated using both progressive tax rates and standard tax rates, with the lower amount being the tax payable.<\/p>

    Extended Reading: How much do I need to earn to pay tax? A complete guide to Salaries Tax calculation, Personal Assessment, and tax allowances<\/strong><\/a><\/p>

    Additionally, the Salaries Tax Notice of Assessment includes the “First Installment Demand Note” and the “Second Installment Demand Note.” Taxpayers can pay their Salaries Tax before the deadline using the payment methods listed on the back of the tax bill.<\/p>

    Note! If the Salaries Tax assessment calculation is incorrect or information was filled in wrongly, you must lodge an objection or apply for an amendment before the appeal deadline. Applications for a holdover of provisional tax must also be submitted before the deadline.<\/p>

    Next, we will decode the key points and dates of the Salaries Tax bill one by one to help you better understand the requirements of your Individual Notice of Assessment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    4 Key Dates on Your Tax Bill<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    A Salaries Tax Notice of Assessment contains several different dates, each with a different meaning. The following 4 key dates will be explained individually:<\/p>