36/6204/40.
:BB.
Sir,
COPY.
9th January, 1941.
33
I am directed to inform you that the Commissioner
of War Taxation has brought to the notice of Government
your position as regards payment of Salaries Tax under the
local War Revenue Ordinance. I have to inform you that
Goverment, while advised that you are legally liable to
pay Salaries Tax in full, is disposed to consider on its
merits an application from you for remission or partial re-
mission of tax provided you produce documentary proof to the
Commissioner of War Taxation that you have been and are
suffering deductions from your salary paid and payable to
you during the year of assessment as defined by the War Re-
venue Ordinance the period 1st April, 1940, to 31st March,
1941 and that this deduction from your salary will be con-
tinued throughout that year.
2. I am to point out that the Salaries Tax is one
chargeable on income from salary received in a year of
assessment and that salary earned in a year preceding a year
of assessment is only relevant as far as it supplies the
amount of such income for the purpose of calculation of the
tax. This explanation is provided as it would appear that
you may be submitting a claim for remission of Saleries Tax
in respect of the year 1st April, 1940, to 31st March, 1941,
not because you are in fact suffering deductions from your
salary during that period, but because such deductions were
Colonel E.S. Doughty, D.S.O.,
Commissioner of Irmigration for Canada,
P.0. Box 247,
HONG KONG.