WEDNESDAY, FEBRUARY 4, 1976
TIME LIMIT FOR OBJECTIONS TO PROPERTY TAX ASSESSMENTS
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THE COMMISSIONER OF INLAND REVENUE, MR. R.V. GIDDY, TODAY REMINDED THE PUBLIC ABOUT TIME LIMITS FÖR OBJECTIONS TO PROPERTY TAX ASSESSMENTS AND FOR REFUND OF PROPERTY TAX IN CONNECTION WITH OWNER-OCCUPIED PROPERTY AND UNOCCUPIED PREMISES.
HE ALSO DREW THEIR ATTENTION TO THE NEED TO SUPPLY SUPPORTING EVIDENCE OF CERTAIN VACANT OR UNOCCUPIED PREMISES.
THE COMMISSIONER SAID THAT A PROPERTY OWNER AGGRIEVED BY A PROPERTY TAX ASSESSMENT SHOULD GIVE A NOTICE OF OBJECTION IN WRITING WITHIN ONE MONTH OF THE DATE OF THE ASSESSMENT NOTICE.
IN THE CASE OF OWNER-OCCUPATION CLAIMS AND VACANCY CLAIMS WHERE PROPERTY TAX HAS ALREADY BEEN PAID, CLAIMS FOR REFUND OF PROPERTY TAX SHOULD BE MADE WITHIN 90 DAYS AFTER THE END OF THE RELEVANT YEAR OF ASSESSMENT OR WITHIN 90 DAYS AFTER THE NOTICE TO PROPERTY TAX IS GIVEN, WHICHEVER IS THE LATER.
FOR LATE OBJECTIONS OR LATE REFUND CLAIMS, THE COMMISSIONER. WOULD EXTEND THE TIME LIMITS IF HE WAS SATISFIED THAT THEY WERE DUE TO ABSENCE FROM HONG KONG, SICKNESS OR OTHER REASONABLE CAUSE.
HOWEVER, THE COMMISSIONER POINTED OUT THAT PROPERTY OWNERS, AGENTS AND OCCUPIERS OF DOMESTIC PREMISES SHOULD BE PREPARED TO FORWARD EVIDENCE OF UNOCCUPANCY TO SUPPORT THEIR VACANCY CLAIMS. THEY SHOULD RETAIN ELECTRICITY, GAS AND WATER BILLS AS EVIDENCE OF UNOCCUPIED DOMESTIC PROPERTY.
FOR NON-DOMESTIC PREMISES, THE COMMISSIONER OF RATING AND VALUATION WILL ISSUE VACANCY CERTIFICATES IN ALL APPROPRIATE CASES, THESE CERTIFICATES ARE STILL REQUIRED TO BE PRODUCED TO THE INLAND REVENUE DEPARTMENT TO SUPPORT CLAIMS FOR REFUND OF PROPERTY TAX IN RESPECT OF VACANCY CLAIMS ON NON-DOMESTIC PREMISES.
MEMBERS OF THE PUBLIC WHO REQUIRE FURTHER PARTICULARS REGARDING THESE CLAIMS ARE INVITED TO TELEPHONE THE ASSESSOR PROPERTY TAX AT 5-222151 EXTENSIONS 69 AND 84, OR WRITE TO THE INLAND REVENUE DEPARTMENT, G.P.O. BOX 132, HONG KONG.
ADVICE, IN PERSON, CAN BE OBTAINED FROM INLAND. REVENUE OFFICES AT WEST WING, CENTRAL GOVERNMENT OFFICES, THIRD FLOOR, ICE HOUSE STREET, HONG KONG- AT 664 NATHAN ROAD
AT 664 NATHAN ROAD, FIRST FLOOR. REAR PORTION, KOWLOON AND AT ON YUE BUILDING, GROUND FLOOR, 132 TSUEN WAN MARKET STREET, NEW TERRITORIES,
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