Examinar
to wake
KABEASTIEKİM,
Additional KESOSZTOTTA.
16
CHAPTER VI.
ASSESSMENTS.
34.-(1) Every person who is in the opinion of an Examiner 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 his to furnish a return under section 27 (1).
Provided that the Examiner may assess any person at any time if he is of opinion that such person is about to leave the Colony; or that for any other reason it is expedient to do so.
(2) Where a person has furnished a return of income liable to assessment the Examiner may either-
(a) accept the return and make an assessment accord- ingly; or
(b) if he does not accept the return, estimate the amount of the assessable income of such person and assess him accordingly:
Provided that if the Examiner accepts the return as substantially correct, but considers it necessary to make further inquiries on any matter, he may make immediately a provisional assessment in the amount of the return which until amended shall be a valid assessment for all purposes.
(3) Where a person has not finished a return and the Examiner is of the opinion that such person is chargeable with tax, he may estimate the amount of the assessable income of such person and assess him accordingly, but such assessment shall not affect the liability of such person to a penalty by reason of his failure or neglect to deliver a return.
(4) In the case of profits from a trade or business, if accounts of such trede or business have not been kept in a form satisfactory to the Examiner, he may assess the profits or income of such trade or business on the basis of the usual rate of net profit on the turnover of such trade or business; and the Board of War Taxation may prescribe the amounts of such usual rates of profit in particular classes of trade or business.
35. Where it appears to an Examiner that a provisional assessment made under sub-section (2) of Section 34 should he increased or that for any year of assessment any person chargeable with tax has not been assessed or has been assessed at less than the proper amount, the Examiner may, within the year of assessment or within three years after the expiration thereof, assess such person at the amount or additional amount at which according to his judgment such person ought to have been assessed, and the provisions of this Ordinance as to notice of assessment, appeal and other proceedings shall apply to such assessment or additional assessment and to the tax charged thereunder :
Provided that, where the non-assessment or under assess- ment of any person for any year of assessment is due to fraud or wilful evasion, such assessment or additional assessment may be made at any time within six years after the expiration of that year of assessment.
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from Colony
36.-(1) When it appears to the Examiner that any Departora person may leave Hong Kong during the current year of and dis assessment or shortly after its expiry and that he had no continuance. present intention of returning, the Examiner may assess such person for the period from the expiry of the last previous year for which he has been assessed to the probable date of his departure from Hong Kong. For each completed pre- vious year included in this period of assessment, an assess- ment shall be made on such person at the rate at which he would have been charged had he been fully assessed and for the period from the expiry of the last of such previous years to the probable date of departure, the Examiner shall estimate the income liable to tax under this Ordinance of such person and assess it at the rate in force for the year of assessment in which such assessment is made.
(2) Where any business, profession, employment, or ownership of property is discontinued in any year an assens- ment may be made in that year on the basis of the income assessable under this Ordinance for the period between the end of the previous year and the date of such discontinuange in addition to the assessment, if any, in respect of the previous your.
37.-(1) An Assistant Commissioner shall give
a notice Notion to Em
of assessment to each person who has been assessed stating issed by the amount assessed and the amount of tax charged.
(2) Where the assessment is a provisional assessment nade under section 34 (2) the person assessed shall be notified accordingly, and he shall further be notified in due course it such provisional assessment is confirmed, provided that the confirmation of a provisional assessment shall not preclude the making of an additional assessment subarquently under section 86.
(3) Where by reason of an amendment of the law it is necessary to vary the amount of tax charged in any notice of assessment the Assistant Commissioner may give such notification as may be necessary to the person assessed in that notice of assessment; and any notification so given shall, as regards any particulars of the assessment contained in the notification which have not been included in the notice of assessment, have effect us if the notification were a notice of assessment.
Assistant Comuni sioner.
ete.
88-(1) No notice, assessment, certificate, or other Validity of proceeding purporting to be in accordance with the provisions assessments, of this Ordinance shall be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of this Ordinance, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and under- standing.
(2) Without prejudice to the generality of sub-section (1) an assessment shall not be impeached or affected-
(a) by reason of a mistake therein as to the name or surname of the person chargeable, the amount of income assessed, or the amount of tax charged; or