A notice of salaries tax assessment will be issued to mr a showing his net chargeable income and the home loan interest deduction allowed for the year in question 甲先生将获发给薪俸税评税通知书载明他在有关年度的应课税入息实额和获扣除的居所贷款利息款额。
In the circumstances , deduction of home loan interest will be allowed both to mr and mrs a under separate taxation and their net chargeable income will be arrived at as follows 因此甲先生和甲太太在分开评税下均可获居所贷款利息扣除。他们的应课税入息实额将计算如下
Hence , it is necessary to ascertain your estimated net chargeable income for 200405 in order to consider whether you can apply for holding - over of part of your provisional salaries tax 因此，你是否可以申请缓缴200405年度的暂缴薪俸税会取决于你在200405年度的预期应课税入息实额。
Hence , it is necessary to ascertain your estimated net chargeable income for 2006 07 in order to consider whether you can apply for holding - over of part of your provisional salaries tax 因此，你是否可以申请缓缴2006 07年度的暂缴薪俸税会取决于你在2006 07年度的预期应课税入息实额。
Where an application is lodged on the ground of fallen income for 200405 , you should furnish a computation to demonstrate a drop of the net chargeable income by more than 10 % , when compared with that for 200304 若你以入息下降为申请理由，须递交计算表以显示你在200405年度的应课税入息实额将会较200304年度减少10 %以上。
If you have already received your salaries tax assessment , you may apply for the holding over of the whole or a part of the pst for year of assessment 2007 08 . to do so , you have to submit an application in writing , stating your actual income for the period from 1 april to 15 october 2007 如你己收到薪俸税评税通知书，你可以书面陈述你由2007年4月1日至10月15日的应课税入息实额，并申请暂缓缴交暂缴税。
The net chargeable income of the person for the year of assessment for which provisional tax was charged is , or is likely to be , less than 90 % of the net chargeable income for the preceding year or of the estimated sum in respect of which the person is liable to pay provisional tax . please refer to 在暂缴税课税年度的应课税入息实额，是少于或可能会少于前一年度的应课税入息实额的90 % ，或者是少于或可能会少于暂缴税课税年度估计入息的90 % 。请参阅
In the circumstances , mr and mrs a should elect joint assessment under s . 10 of the inland revenue ordinance to enable the transfer of the unabsorbed allowances and or deduction of mrs a to mr a . a notice of assessment will be issued to mr a showing the aggregated net chargeable income of mr and mrs a arrived at as follows 因此甲先生和甲太太应根据税务条例第1 0 2条选择合并评税以便将甲太太剩馀的免税额和或扣除额转拨予甲先生。甲先生将获发给评税通知书载明甲先生及甲太太的合计应课税入息实额如下
The deduction is deemed to have been allowed to mr a . the unallowed portion of home loan interest will not be carried forward to future years of assessment . mr a will be notified by the commissioner concerning the granting of home loan interest deduction in arriving at his net chargeable income ( albeit exempt from tax ) and his deduction status . - - - - sections 12b ( 1 ) ( a ) and 26e ( 5 ) ( a ) 他会获税务局局长通知在计算其应课税入息实额时已作出居所贷款利息扣除（虽然他在该年度毋须缴税） ，以及他可享有该项扣除的剩馀年数- -第12b ( 1 ) ( a )和26e ( 5 ) ( a )条。
The deduction is deemed to have been allowed to mr a . the unallowed portion of home loan interest will not be carried forward to future years of assessment . mr a will be notified by the commissioner concerning the granting of home loan interest deduction in arriving at his net chargeable income albeit exempt from tax and his deduction status . - sections 12b and 26e 他会获税务局局长通知在计算其应课税入息实额时已作出居所贷款利息扣除虽然他在该年度毋须缴税以及他可享有该项扣除的剩馀年数-第12b 1 a和26e 5 a条。
