CAP. 310]
Business Registration
[1987 Ed.
(Cap. 112.)
Official secrecy. (Cap. 112.)
Provided that no person who, for the purposes of section 8 of the Inland Revenue Ordinance, is deemed to have an office or employment of profit shall by reason solely thereof be deemed to be carrying on business for the purposes of this Ordinance.
(2) (a) Any act or thing required by or under this Ordinance to be done by any person carrying on business shall, if such person is an incapacitated person or is absent, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such absent person, as the case may be.
(b) For the purposes of this subsection a person shall be deemed to be absent where, the Commissioner having posted a registered letter to such person's place of business, he fails to attend during ordinary office hours the place specified therein within 7 days of the posting of such letter.
(3) Where the person carrying on business who is required under this Ordinance to do any act or thing is a company, the secretary, manager, or any director of such company shall be answerable for the doing of such act or thing.
(4) Where the Commissioner serves notice on any person to the effect that he will be deemed to be a person carrying on business, he shall be so deemed unless within 1 month from the date of service of such notice he proves to the satisfaction of the Commissioner that he is not carrying on business:
Provided that where such person fails to satisfy the Commissioner within such period of 1 month he may appeal in the manner provided by section 17 within a further period of 14 days immediately following.
(5) For the purposes of this section-
"agent" in relation to an absent person includes-
(a) the agent, attorney, factor, receiver, or manager in Hong Kong of such person; and
(b) any person in Hong Kong through whom such person is in receipt of any profits or income arising in or derived from the business; (Amended, 56 of 1984, s. 3)
"incapacitated person" means any minor, lunatic, idiot, or person of unsound mind;
"trustee" includes any trustee, guardian, curator, manager or other person having the direction, control, or management of any property on behalf of any person, but does not include an executor.
4. (1) Except in the performance of his duties under the Inland Revenue Ordinance or under this Ordinance, every officer of the Inland Revenue Department shall preserve and aid in preserving secrecy with regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties
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