4. When do I pay my Salaries Tax and Provisional Salaries Tax?

Normally you would be asked to pay the Salaries Tax and Provisional Salaries Tax by two installments: the first instalment to be paid by January, the second instalment to be paid by April. Generally speaking, when paying the first instalment, you are required to pay 75% of the Provisional Salaries Tax for a year after you have earned the income for at least nine months in the same year, and the remaining 25% is paid after you have earned the income for the whole year (i.e. in April). Assuming that there is no change on your monthly income on this year comparing with the previous year, paying Provisional Tax is actually not paying tax in advance, nor paying tax on future income.