64
CAP. 112]
Inland Revenue
[1989 Ed.
whether such agent has the receipt of the profits or not, and the tax so charged whether directly or in the name of the agent shall be recoverable by all means provided in this Ordinance out of the assets of the non-resident person or from the agent. Where there are more agents than one they may be charged to tax jointly or severally in respect of the profits of the non-resident person and shall be jointly and severally liable for the tax thereon. (Amended 7 of 1986 s. 12)
(2) Every person chargeable to tax as agent, or from whom tax is recoverable in respect of the profits of another person, shall retain out of any assets coming into his possession or control on behalf of such other person or in his capacity as agent so much thereof as shall be sufficient to produce the amount of such tax, and he shall be and is hereby indemnified against any person whomsoever in respect of his retention of such assets.
(3) Notwithstanding anything contained in subsections (1) and (2), any person who sells any goods in Hong Kong on behalf of a non-resident person shall furnish quarterly to the Commissioner a return showing the gross proceeds from such sales and shall at the same time pay to the Commissioner a sum equal to 1% of such proceeds or such lesser sum as may have been agreed with the Commissioner. On receipt of such sum the Commissioner shall issue a certificate in the form specified by the Board of Inland Revenue: (Amended 39 of 1969 s. 3; 7 of 1986 s. 12)
Provided that the Commissioner may exempt any such person from the provisions of this subsection on such conditions as he may consider fit.
(Added 49 of 1956 s. 17)
20B. Persons chargeable in respect of certain profits of a non-resident
(1) Without prejudice to section 20A, this section applies in respect of a non-resident person who is chargeable to tax in respect of-
(a) sums deemed by virtue of section 15(1)(a) or (b) to be receipts arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong; or
(b) sums received in respect of, or which in any way derive directly or indirectly from, the performance in Hong Kong by a non-resident entertainer or sportsman (whether or not he is the non-resident person who is so chargeable) of an activity in his character as entertainer or sportsman on or in connection with a commercial occasion or event, including-
(i) any appearance of the entertainer or sportsman by way of or in connection with the promotion of any such occasion or event; and
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