126
CAP. 112]
Inland Revenue
[1989 Ed.
(6) If a notice given under this Part requires something to be done within a time stated in the notice, the Commissioner or, in the case of a notice given by an assessor, an assessor may by notice in writing extend the time for complying with the notice. (Added 2 of 1971 s. 36)
58A. Election by spouses to be separately charged
(1) A husband and wife may elect to be separately charged in respect of any year of assessment for the purposes of section 13(2), 43(2C) or 63C(1A) but such an election-
(a) shall not be entertained unless it is-
(i) made for that year of assessment in a return specified by the Board of Inland Revenue for the purposes of section 51(1); and
(ii) so made by both spouses jointly in the same return;
(b) shall be irrevocable; and
(c) shall have effect for all purposes for which such an election may be, or could have been, made under this Ordinance for that year of assessment.
(2) Where a spouse is deceased a duly appointed executor shall, subject to subsection (1), have the same right to elect on behalf of the deceased to be separately charged as the deceased would have had if the deceased were alive. (Added 71 of 1983 s. 28)
59. Assessor to make assessments
PART X
ASSESSMENTS
(1) Every person who is in the opinion of an assessor chargeable with tax under this Ordinance shall be assessed by him as soon as may be after the expiration of the time limited by the notice requiring him to furnish a return under section 51(1):
Provided that the assessor may assess any person at any time if he is of opinion that such person is about to leave Hong Kong, or that for any other reason it is expedient to do so. (Amended 7 of 1986 s. 12)
(1A) Notwithstanding subsection (1), where an assessor is of the opinion that an election by an individual under section 41 for personal assessment on his total income would result in a refund becoming due of the whole of the amount which he might lawfully be assessed for property tax if such amount were paid, the assessor shall not be obliged to proceed to make an assessment in respect of that tax. (Added 26 of 1969 s. 32)
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