[Tax Bill] When will it usually be received? What should I do if I still have not received it? Can I apply for a reissue if it is lost?

As tax season approaches, many employees will already have started receiving their tax bills. But what should you do if you still have not received yours? Does not receiving a tax bill mean you do not need to pay tax? After receiving your tax bill, what details should you pay attention to? If your tax bill is lost, can you apply for a reissue? This time, 10Life will answer these questions one by one for all employees, helping you resolve tax matters with ease.

A tax bill, also known as a Notice of Assessment, is an official document issued by the Inland Revenue Department to notify taxpayers of the tax payable. The tax bill states the basis of assessment, enabling taxpayers to clearly understand whether the assessment has been calculated based on the tax return information submitted, and it also sets out important information such as the total tax amount, payment deadline, as well as the objection period and the final date for applying to hold over tax payments. 

Please note that if a taxpayer chooses to receive the tax bill electronically, the Inland Revenue Department will send it directly to the taxpayer’s “eTax” account instead of by post. If necessary, taxpayers may submit an application via “eTax”, or complete form IR1273 and apply by post for a paper copy of the Notice of Assessment.

The tax demand note is divided into three pages, each of which provides tax information relevant to the taxpayer.

The first page clearly sets out the taxpayer’s basic details, such as correspondence address, file number, tax reference number and account number for payment. It also displays the tax amount calculated on the basis of the assessment, including the total tax payable and the amounts due for the first and second instalments. To remind taxpayers to pay on time, the Inland Revenue Department will highlight the tax payment due date and instalment dates in red, and clearly state the deadline for lodging an objection to the assessment as well as the application deadline for holding over tax.

The second page is mainly a tax computation table, clearly setting out the assessment details for the final assessment and provisional tax. This includes the tax rate used, the assessor’s remarks and the reasons on which an application may be made to hold over provisional tax.

The third page is the payment slip, printed separately from the Notice of Assessment, and includes the taxpayer’s basic details. It also provides a range of payment methods and operating instructions. When paying tax, taxpayers only need to detach the corresponding payment slip to complete the tax payment process with ease.

For a sample Notice of Assessment, please visit the Inland Revenue Department website.

From October each year, the Inland Revenue Department will gradually issue tax bills, giving taxpayers sufficient time to complete payment. Taxpayers who use electronic tax bills will need to log in to their “eTax” account to check the latest status. If you would like to understand the entire tax filing process, the issue date of tax returns, the submission deadline and the eTax online tax filing arrangements, please refer to our Tax Filing 2026 timetable and guide.

Upon receiving the tax assessment, you should first check whether the tax amount stated on it is correct, and ensure that it matches the amount shown in the tax return you previously submitted. If you discover any errors or omitted deductions, you may object within one month of the issue date of the assessment. Please refer to the details below. If you are temporarily unable to pay the tax in full, you may consider submitting an application to defer payment of provisional tax within the deadline stated on the assessment, together with the relevant supporting documents. The Inland Revenue Department may allow you to defer part or all of the tax. In addition, pay particular attention to the tax payment due date and instalment dates shown in red on the assessment, and remember to settle the tax within the deadline to avoid late payment penalties.

If you have already completed your tax return but have yet to receive your tax demand note, you may call the Inland Revenue Department hotline at 1878022 to enquire about the dispatch status of the demand note and apply for a reissue. If you have activated a “Tax e-Services” account, you can log in directly to the system and check under “Tax Position” > “Assessment” whether the notice of assessment has already been issued. At the same time, you may also check whether the correspondence address registered with the Inland Revenue Department is correct, so as to avoid it being sent to the wrong address. It is worth noting that if the assessed income for the year does not reach the tax payment threshold, the Inland Revenue Department may not issue a tax demand note to the taxpayer concerned. If this is your first time filing a tax return, the timing of receiving a tax return or tax demand note may differ from that of ordinary salaried employees. You may first learn about how to complete the first tax return and the first-time tax filing process.

If you have recently moved and need to update your correspondence address, remember to notify the Inland Revenue Department within one month. Taxpayers may complete IR1249 表格 or update the address on the tax return and mail it to the Inland Revenue Department, or update it online via “eTAX” and “GovHK”.

Should you lose your tax demand note, there is no need to worry too much, as you can apply for a reissue. Taxpayers with an “eTAX” account can simply log in to the system and view the electronic tax demand note under “Tax Position”. If you do not have an “eTAX” account, you can call the Inland Revenue Department hotline on 1878022 to apply for a reissue. To find out how to set up an “eTAX” account, you can read 【Tax Filing 2026】How to apply for online tax filing? 4 steps to open an “eTAX” account and tax filing guide.

If a taxpayer discovers an error in calculation, missing data, or an allowance that has not been taken into account in the Notice of Assessment, they may lodge an objection, but this must be completed within one month of the tax bill being issued. Application methods include submitting a written IR831 form, together with the reasons for the objection, by post or fax to the Inland Revenue Department. It may also be submitted via eTAX or using a Government e-form. Please note that even if a notice of objection has been submitted, the taxpayer must still pay the tax on time, as late payment will also result in a penalty.

If the application to object to an assessment is rejected and no consensus can be reached with the Inland Revenue Department, the taxpayer may still appeal. Within one month after the Inland Revenue Department issues its determination, the taxpayer may submit a written application to the Board of Review (Inland Revenue), briefly stating why they disagree with the determination and providing relevant supporting evidence.

If you would like to plan your tax deductions in advance for the next tax year, you may wish to look out for common deductible items such as VHIS, tax-deductible annuities and TVC deductions. Among these, there is an annual tax deduction cap for VHIS premiums per insured person; for details, please refer to the VHIS tax deduction cap. If you would like to learn more about tips for choosing a tax-deductible annuity and key considerations, feel free to call or WhatsApp 37051599 to enquire with a 10Life insurance consultant.

Further reading:
【2026 Tax-deductible Annuity Guide】Analysis of annuity tax-deductible products (10-year annuity term): see how annuities save tax and which insurer offers higher returns!
【2026 Tax-saving Trio】How should you buy VHIS, annuities and MPF to save the most tax?
【VHIS】 Which should you choose: ward or semi-private room plans? (With premium comparisons from 8 insurers)
 

Last updated: 5 January 2026

This English version of this article has been generated by machine translation powered by AI. It is provided solely for reference purposes. In the event of any discrepancy or inconsistency between this translation and the original Chinese version, the Chinese version shall prevail.