• The IRD sent out the 2012/13 individual tax returns on 2 May 2013.
• The filing deadline is 3 June 2013 (because 2 June is a Sunday).
• Taxpayers using on-line filing via eTax can get an automatic extension of 1 month i.e. 3 July 2013.
• Subject to the enactment of the relevant legislation, the IRD will effect the 2012/13 tax reduction (ceiling @ HK$10,000) and apply the new allowances and deduction ceiling in calculating the 2013/14 provisional tax.
• The 2012/13 tax deduction is not applicable to Property Tax. To enjoy the tax reduction, property owners (who are eligible for personal assessment) may elect for personal assessment in the tax returns if this is to their advantage.
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