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SUNDAY, JUNE 7, 1981
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THIRTY MONTHS TRAINING REVENUE ASSESSORS WAS
'TIME WELL SPENT,' SAYS TONY PYE
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WHEN HE RETURNS TO BRITAIN AT THE END OF THIS MONTH, TONY PYE, CHIEF ASSESSOR IN CHARGE OF TRAINING AT THE INLAND REVENUE DEPARTMENT WILL HAVE TRAINED 36 ASSESSORS AND 170 ASSISTANT ASSESSORS IN THE 30 MONTHS THAT HE HAS BEEN IN HONG KONG.
AND IT WILL HAVE BEEN TIME WELL SPENT AND OF MUCH PERSONAL SATISFACTION TO HIM, FOR AFTER THAT HONG KONG'S OWN SENIOR OFFICERS WHO BENEFITED FROM HIS ADVICE WILL BE ABLE TO CARRY ON THE DEPARTMENT'S TRAINING PROGRAMME WITHOUT OUTSIDE HELP.
+AND THERE WILL BE MUCH WORK AHEAD FOR THE ASSESSORS, AND TRAINERS, SAID MR PYE.
AS HEAD OF THE TRAINING SECTION OF THE INLAND REVENUE DEPARTMENT, MR PYE HAS BEEN RESPONSIBLE FOR PLANNING COURSES FOR NEWLY-RECRUITED ASSISTANT ASSESSORS AND SPECIAL COURSES FOR ASSESSORS. THIS WORK INVOLVES PREPARING THE CURRICULA, COURSE MATERIALS, TUTORING, AS WELL AS SETTING PAPERS FOR INTERNAL TESTS AND OPEN EXAMINATIONS.
MOST OF THE DEPARTMENT'S WORK IS BASED ON TAX LAW, AND FOR THIS REASON EMPHASIS IS PLACED ON THIS SUBJECT SO AS TO GIVE THE NEW-COMERS A SOUND FOUNDATION.
+ALL OF THEM MUST TAKE A TWO-YEAR BASIC TRAINING COURSE IN TAXATION LAW AND PRACTICES AS SOON AS THEY JOIN THE DEPARTMENT,+ MR PYE EXPLAINED.
THE COURSE IS DIVIDED INTO TWO PARTS, EACH OF WHICH IS OF NINE MONTHS' DURATION, AND THERE IS AN EXAMINATION AT THE END OF EACH PART WHICH THEY HAVE TO PASS BEFORE CONFIRMATION OF THE IR APPOINTMENTS.
IN THE FIRST PART, ASSISTANT ASSESSORS STUDY THE BASIC PRINCIPLES OF HONG KONG'S TAX LAW, INCLUDING SALARIES TAX, PROPERTY TAX AND PROF ITS TAX, INTEREST TAX AND PERSONAL ASSESSMENT. IN THE SECOND PART, THEY CONCENTRATE ON LEGISLATION ON PROF ITS TAX.
+COURSES ARE CONDUCTED IN TUTORIALS, CONSISTING OF GROUPS OF 12 TO 15 PERSONS, SO THAT I CAN GIVE CLOSE GUIDANCE AND ATTENTION TO EACH PERSON IN THE GROUP, HE EXPLAINED.
COURSE MEMBERS HAVE ONE HALF-DAY SESSION A WEEK FOR GROUP STUDY AND PRACTICAL WORK IN ADDITION TO THE IR TUTORIALS WITH HIM ON SPECIFIC PROVISIONS OF THE TAX LAW AND ITS APPLICATION TO NEW CIRCUMSTANCES. SO AS TO STUDY OR CLARIFY THE SPECIFIC MEANING OF WORDS IN LAW, TAX CASES IN BOTH HONG KONG AND BRITAIN ARE REFERRED TO.
FOR THIS YEAR, THERE WILL BE AN ADDITIONAL PART ONE COURSE FOR ASSISTANT ASSESSORS.
+THIS IS TO PREPARE FOR THE INCREASING WORK TO BE DONE BY THE DEPARTMENT IN THE FUTURE, HE POINTED OUT.
/LAST YEAR