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FAQ > Business Tax in Hong Kong > B21

Q: What will be the consequence for an overdue tax payable? View : 70
A: A 5% of surcharge will be applied to the tax payable for the overdue payment. Then an addition of 10% (the first 5% included) surcharge will be applied to the tax payable after 6 months of overdue. A further penalty may also be applied by the District Court.
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