| 1. | Taxpayers who have paid the final tax will receive the refund notices together with the cheques
已缴税人士，税务局会向他们发出退税通知书连支票。 |
| 2. | From august 2003 , taxpayers will receive demand note ( except refund notice ) presented in a new design
2003年8月起，市民会收到新款的税单(退税通知书除外) 。 |
| 3. | If the 2001 02 final tax salaries tax or tax under personal assessment has been paid , a refund will be made by the ird
已缴付2001 02课税年度薪俸税或个人入息课税的人士，税务局会向他们发出退税通知书连支票。 |
| 4. | As the refund notices will be issued by post , taxpayers are requested to notify the ird of any change in their correspondence address to avoid unnecessary delay
由于退税通知书是以邮递方式发出，纳税人的通讯地址如有所更改，应尽早通知税务局，以免邮误。 |
| 5. | Mrs lau said that subject to the passage of the legislation at the legislative council and availability of the refund notices and cheques by the end of june , the refunds will be issued in batches from july 10
刘麦懿明表示，如果订购的退税通知书连支票能在六月底全数运到，而立法程序亦在六月底前完成，税务局可望由七月十日开始分批向市民寄出退税支票。 |
| 6. | The amount of reduced income tax as determined by the collection authority after its assessment and investigation may be deducted from the shareholders ? imputation credit account of the profit - seeking enterprise . the reference date is the date of service of the tax refund notice
营利事业经稽徵机关调查核定减少之税额，应自当年度股东可扣抵税额帐户中减除；其减除日期为核定退税通知书送达日。 |
| 7. | Mr ma was pleased to note that since the announcement of the relief measure on april 23 , ird had been making all the necessary preparations for effecting a timely tax rebate , including the ordering of the refund cheques and the development of relevant computer enhancements
马时亨欣悉，自政府在四月二十三日宣布退税措施后，税务局上下一心，积极策划筹备，即时订购退税通知书连支票，并修改电脑程式。 |
| 8. | Taxpayers who have paid salaries tax or tax under personal assessment will receive a refund . if , however , they have other outstanding charges , the refund will be used to offset the outstanding tax and only the balance after the set - off , if any , will be refunded
税务局会向已缴付2001 02课税年度薪俸税及个人入息课税的人士发出退税通知书连支票不过，如果他们有其他欠税，税务局会先将退税抵销欠税，如有馀额，才会退回给他们。 |
| 9. | Taxpayers who have paid salaries tax or tax under personal assessment will receive a refund . if , however , they have other outstanding charges , the refund will be used to offset the outstanding tax and only the balance after the set - off , if any , will be refunded
税务局会向已缴付200102课税年度薪俸税及个人入息课税的人士发出退税通知书连支票(不过，如果他们有其他欠税，税务局会先将退税抵销欠税，如有馀额，才会退回给他们) 。 |
