IRD has started issuing tax demand notes for the year of assessment 2021/22. 

Taxpayers who encounter financial difficulties in settling their tax bills on time may apply for payment of tax by instalments before the due dates of the demand notes. 

For taxpayers who have obtained the IRD's approval for instalment settlement of the demand notes for Salaries Tax, Profits Tax and Personal Assessment for the year of assessment 2021/22 issued between April 2022 and May 2023, no surcharge will be imposed for a maximum period of one year counted from the respective due dates of the demand notes, provided that the instalment plans are duly adhered to.

Date: 2022.06.22