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SUNDAY, APRIL 30, 1978
EMPLOYERS' DUTY TO INFORM INLAND REVENUE COMMISSIONER
OF NEW EMPLOYEES' PARTICULARS
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EMPLOYERS ARE REMINDED OF THEIR RESPONSIBILITY TO INFORM THE COMMISSIONER OF INLAND REVENUE IN WRITING OF THE PARTICULARS OF ANY NEW EMPLOYEE LIKELY TO BE CHARGEABLE TO SALARIES TAX WITHIN THREE MONTHS OF HIS EMPLOYMENT.
A SPOKESMAN FOR THE INLAND REVENUE DEPARTMENT ALSO POINTED OUT THAT AN EMPLOYER WHO 13 ABOUT TO CEASE TO EMPLOY IN HONG KONG ANY PERSON LIKELY TO BE CHARGEABLE TO SALARIES TAX MUST ALSO ADVISE THE COMMISSIONER IN WRITING AT LEAST ONE MONTH BEFORE THE TERMINATION OF SUCH AN EMPLOYMENT.
IT IS ALSO THE RESPONSIBILITY OF AN EMPLOYER TO NOTIFY THE COMMISSIONER WHENEVER AN EMPLOYEE WHO IS CHARGEABLE TO SALARIES TAX IS ABOUT TO LEAVE HONG KONG FOR MORE THAN A MONTH AT LEAST ONE MONTH BEFORE HIS DEPARTURE.
+THIS DOES NOT APPLY TO AN EMPLOYEE WHO IS REQUIRED COURSE OF HIS EMPLOYMENT, TO LEAVE THE COLONY AT FREQUENT
INTERVALS, THE SPOKESMAN SAID.
IN THE
HE ALSO POINTED OUT THAT WHEN AN EMPLOYEE HAS INFORMED THE COMMISSIONER THAT HE IS ABOUT TO CEASE TO EMPLOY A PERSON CHARGEABLE TO SALARIES TAX, HE MUST NOT MAKE ANY PAYMENT TO THAT EMPLOYEE WITHIN A MONTH FROM THE DATE OF GIVING SUCH NOTICE, EXCEPT WITH THE CONSENT IN WRITING OF THE COMMISSIONER.
+THE EMPLOYER MAY HOWEVER, DURING THAT MONTH PAY TO THE COMMISSIONER OUT OF MONEY DUE TO THE EMPLOYEE SUCH SUM AS THE EMPLOYEE MAY DIRECT HIM TO PAY, THE SPOKESMAN SAID.
FORMS FOR GIVING SUCH NOTICES MAY BE OBTAINED AT THE OFFICES OF INLAND REVENUE DEPARTMENT ON THE 2TH FLOOR, CENTRAL GOVERNMENT OFFICES, WEST WING, ICE HOUSE STREET, HONG KONG.
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