Imposition
of Property Tax.
Ordinatios No, & of
1901.
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 under this Ordinance, and shall not communicate any such matter to any person other than the person to whom such matter relates or his authorized representative, nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner.
(2) Every person appointed under or employed in carry- ing out the provisions of this Ordinance, shall before acting under this Ordinance take and subscribe before a Justice of the Peace an oath of secrecy in the prescribed form.
(3) No person appointed under or employed in carrying out the provisions of this Ordinance shall be required to produce in any court any return, document, or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Ordinance, except as may be necessary for the purpose of carrying into effect the provisions of this Ordin-
ance.
(4) Notwithstanding anything contained in this section, the Commissioner or any officer of the War Taxation Depart- ment authorized by the Commissioner in that behalf may communicate any matter which comes to his knowledge, including a copy of any return, accounts or other document submitted to him in connexion with this Ordinance,-
(a) to the Assessor, to the Collector of Stamp Revenue, or to the Estate Duty Commissioner, or
(b) to the Income Tax Authority of any part of His Majesty's dominions or of any place under His Majesty's protection or suzerainty to such an extent as the Commia- sioner may deem necessary to enable the correct relief to be given from income tax in that part or place in respect of the payment of tax under this Ordinance.
(5) Notwithstanding anything contained in this section, the Commissioner may permit the Auditor or any officer of the Department of the Auditor duly authorized by him in that behalf to have such access to any records or documente as may be necessary for the performance of his official duties. The Auditor or any other authorized by him under this sub- section shall be deemed to be a person employed in carrying out the provisions of this Ordinance for the purpose of sub- section (2).
CHAPTER II.
PROPERTY TAX.
5. Property tax shall be charged on and borne by the owner of suy land and/or buildings wherever situate in the Colony at the rate of seven per cent. per annum on the rateable value of such land and/or buildings as assessed for rating purposes under the Rating Ordinance, 1901: Provided that where no assessment has been made under that Ordinance, the rateable value aball be determined by the Assessor: and provided also that in the case of the New Territories other than New Kowloon the rateable value for the purpose of
property tax shall be taken at one-fourteenth of the value of The buildings as assessed under that Ordinance; Provided further that where the owner of the land is not the owner of the buildings thereon a separate assessment shall be made for the land and for the buildings.
Tax by
6. Property tax shall be payable in the first place by the Property person, whether owner, agent or occupier, who pays the wbon assessed rates in respect of the land and/or buildings taxed, payable. Where such payment is made by any person other than the owner of the property then the amount so paid by way of property tax shall be a debt due from the owner and recover- able as such from any rent or other moneys due to him. Where such payment is made by any person other than the owner of the land and buildings then the amount so paid by way of Property Tax shall be a debt due from the person assessed under section 5.
case of
7. A proportionate refund of property tax may be made Retand is whenever any land and/or buildings is proved to the satis- unoccupied faction of the Commissioner to have been unoccupied during property. one or more entire months of any year of assessment.
CHAPTER III.
Salaries Tax.
8. Salaries tax shall be charged at the rates provided for Imposition
in section 14 and subject to the allowances provided for in fe section 13 on all income arising in or derived from the Colony in respect of-
(a) any office or employment of profit; and
(b) any peusion or annuity payable in respect of any such office or employment:
Provided that the following shall be exempt-
(i) the official emolumenta of the Governor;
(ii) the official emoluments of consuls, vice-consuls and persous employed on the staff of any consulate, who are subjects or citizens of the State which they represent;
(i) the income of any individual whose total income from the sources referred to in this Section does not exceed three thousand six hundred dollars;
(iv) any gratuity received on termination of employment or any sum received by way of commutation of pension or annuity or any sum withdrawn from a provident fund;
(y) any income exempted by order of the Governor in Council under Section 74;
(vi) the income of any individual who is not resident or is only temporarily resident in the Colony:
Provided in any case that
(a) a person who stays in the Colony for a period or
a number of periods amounting to more than one hundred
and eighty days during a year of assessment shall be liable for that year of assessment, and