### Inland Revenue Ordinance 《稅務條例》

63F. Provisional salaries tax to be applied against salaries tax
(1) When any person had paid provisional salaries tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of salaries tax, apply the amount of provisional salaries tax so paid in payment first of—
(a) the salaries tax payable by that person for that year of assessment; then
(b) the provisional salaries tax payable in respect of the year of assessment succeeding that year of assessment,
and shall refund to the person paying the provisional salaries tax the amount of the provisional salaries tax not so applied. (Replaced 7 of 1975 s. 39)
(2) (Repealed 43 of 1989 s. 23)

63G. Liability for provisional profits tax
Every person who is chargeable to profits tax under Part 4 in respect of the year of assessment commencing on 1 April 1975 or any succeeding year of assessment shall be liable to pay provisional profits tax in respect of that year of assessment in accordance with this Part.
(Added 7 of 1975 s. 40. Amended E.R. 1 of 2012)

### Inland Revenue Ordinance 《稅務條例》

63HA. Amount of provisional profits tax for connected entities
(1) This section applies to an entity in relation to any year of assessment commencing on or after 1 April 2018 (specified year of assessment

63I. Demands for provisional profits tax
In any year of assessment, a notice for payment of provisional profits tax may be—
(a) given separately to the person liable to pay that provisional profits tax; or
(b) included in a notice of assessment to profits tax.
(Added 7 of 1975 s. 40)

### Inland Revenue Ordinance 《稅務條例》

63K. Provisional profits tax to be applied against profits tax
When any person has paid provisional profits tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of profits tax, apply the amount of provisional profits tax so paid in payment first of—
(a) the profits tax payable by that person for that year of assessment; then
(b) the provisional profits tax payable in respect of the year of assessment succeeding that year of assessment,
and shall refund to the person paying the provisional profits tax the amount thereof not so applied.

63L. Liability for provisional property tax
Every person who is chargeable to property tax under Part 2 in respect of any year of assessment commencing on or after 1 April 1983 shall be liable to pay provisional property tax in respect of that year of assessment in accordance with this Part.
(Added 8 of 1983 s. 18. Amended E.R. 1 of 2012)

### Inland Revenue Ordinance 《稅務條例》

63M. Amount of provisional property tax
(1) Subject to subsection (1A), provisional property tax in respect of any year of assessment shall be payable at the standard rate on the net assessable value of land or buildings or land and buildings for the year preceding the year of assessment. (Amended 17 of 2022 s. 10)
(1A) In computing the amount of provisional property tax for a year of assessment, any credit or deduction allowed under section 50 for the preceding year of assessment is to be taken into account. (Added 17 of 2022 s. 10)
(2) Where the amount of assessable value of land or buildings or land and buildings for the year preceding the year of assessment was calculated in respect of a period of less than one year, an assessor may estimate the assessable value in respect of which provisional property tax is payable.
(3) Where a person becomes chargeable to property tax during a year of assessment, an assessor may estimate the assessable value in respect of which provisional property tax is payable in that year and the succeeding year of assessment.
(4) Where a person is liable to pay provisional property tax, an assessor shall, as soon as may be after expiration of the time limited by the notice requiring that person to furnish a return under section 51(1), assess or estimate the amount of provisional property tax which he is liable to pay.
(5) Notwithstanding subsection (4), an assessor may assess or estimate the amount of provisional property tax which any person is liable to pay if he is of the opinion that the person is about to leave Hong Kong or that for any other reason it is expedient to do so.
(6) When an assessor has assessed or estimated the amount of provisional property tax which a person is liable to pay, the Commissioner shall give a notice to that person stating the amount of provisional property tax to be paid, and such due date for payment thereof as may be fixed by the Commissioner.
(7) Where in any year of assessment a notice for payment of provisional property tax has been given under subsection (6) and thereafter the allowance mentioned in section 5(1A) or the rate of provisional property tax for that year of assessment is amended, the amount of provisional property tax stated in the notice shall nevertheless be payable.
(8) For the purposes of Part 12, provisional property tax shall be deemed to be a tax charged under this Ordinance and a notice under subsection (6) shall be deemed to be a notice of assessment. (Amended 24 of 2003 s. 7)
(Added 8 of 1983 s. 18. Amended E.R. 1 of 2012)

### Inland Revenue Ordinance 《稅務條例》

63N. Demands for provisional property tax
In any year of assessment, a notice for payment of provisional property tax may be—
(a) given separately to the person liable to pay that provisional property tax; or
(b) included in a notice of assessment to property tax.
(Added 8 of 1983 s. 18)

### Inland Revenue Ordinance 《稅務條例》

63O. Holding over of payment of provisional property tax
(1) Where in relation to any year of assessment a person is liable to pay provisional property tax, he may, by notice in writing lodged with the Commissioner not later than—
(a) 28 days before the day by which the provisional property tax is to be paid; or
(b) 14 days after the date of the notice for payment of provisional property tax under section 63M(6),
whichever is the later, apply to the Commissioner on any of the grounds specified in subsection (2) to have the payment of the whole or part of such tax held over until he is required to pay property tax for that year of assessment or, in the case of an application on the ground set out in subsection (2)(d), until—
(i) the determination of the objection or settlement thereof under section 64(3); or
(ii) he is required to pay property tax for that year of assessment,
whichever is the sooner. (Replaced 52 of 1993 s. 9)
(2) The grounds referred to in subsection (1) are—
(a) that the assessable value for the year of assessment is, or is likely to be, less than 90% of the assessable value for the year preceding the year of assessment or of the estimated assessable value in respect of which the person is liable to pay provisional property tax;
(b) that the person assessed to provisional property tax has ceased, or will before the end of the year of assessment cease, to be an owner of land or buildings or land and buildings and that the assessable value for the year of assessment is, or is likely to be, less than the assessable value for the year preceding the year of assessment or the estimated sum in respect of which the person is liable to pay provisional property tax;
(c) that the person assessed to provisional property tax has elected to be personally assessed under Part 7 for that year of assessment and that such personal assessment is likely to reduce his liability to tax; or (Amended 19 of 1996 s. 13)
(d) that the person assessed to provisional property tax has objected under section 64 to his assessment to property tax for the year preceding the year of assessment.
(3) On receipt of an application under subsection (1), the Commissioner shall consider the same and may hold over the payment of the whole or part of the provisional property tax.
(4) The Commissioner shall, by notice in writing, inform the person applying under subsection (1) of his decision.
(Added 8 of 1983 s. 18. Amended E.R. 1 of 2012)