An application for holding over of payment of provisional salaries tax may be made on one of following grounds 纳税人可根据以下任何一个理由申请缓交暂缴薪俸税：
Provisional salaries tax for a year is usually based on the income less the allowances of the preceding year 每年度的暂缴薪俸税是根据上年度的入息减去扣减项目和免税额来评定。
The commissioner of inland revenue is obliged to assess hold over applications in accordance with the above rules and conditions 税务局局长必须根据以上的条件，考虑应否准许缓缴暂缴薪俸税的申请。
B the respective amounts of provisional profits and salaries taxes levied on the assessable profits and income estimated to be earned in the following assessment year 二按估计可在下一课税年度内赚取的应评税利润及入息徵收的暂缴薪俸税及利得税
Liability to salaries tax is based on the income of the year of assessment , a charge being made for provisional salaries tax to be paid in the year of assessment itself 薪俸税是以该课税年度内的入息计算，并在该课税年度先行徵收一项暂缴薪俸税。
If the amendment ordinance is enacted , the inland revenue department will widely publicize the procedure and timeframe for application for holdover by eligible taxpayers 如修订条例草案获通过，税务局将广泛宣传申请缓缴暂缴薪俸税的有关程序及时间表。
B whether it will review the existing legislation to enable more employees who have their salaries reduced to be qualified for holding over of payment of their provisional salaries tax 二会否检讨现行法例，使更多被减薪的雇员可符合暂缴薪俸税的缓缴资格？
Will the government use the following table to provide this council with the latest data on the number of persons paying the provisional salaries tax for the 2005 06 year of assessment 政府可否利用下表向本会提供关于2005至06课税年度暂缴薪俸税纳税人数的最新数据？
For example , if you wish to apply for holdover of the provisional tax for 200405 , you should state your estimated income for the period from 1 april 2004 to 31 march 2005 例如你打算申请缓交200405课税年度的暂缴薪俸税，你必须列明你于2004年4月1日至2005年3月31日的估计入息。
The commissioner of inland revenue , mrs alice lau , today november 22 announced the procedures and timeframe for application for holdover of the 2001 02 provisional salaries tax 税务局局长刘麦懿明今日十一月二十二日宣布申请二一二年缓缴全部或部分暂缴薪俸税的有关程序及时间表。
