The IRD will impose a surcharge under the Ordinance only when a taxpayer fails to pay tax after the due date specified in the tax demand note.

 
  • 納稅人在稅單列明的繳稅日期后仍未繳交應繳稅款,即拖欠稅款,稅務(wù)局才會(huì )根據稅例向他們徵收附加費。
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