SATURDAY, APRIL 3, 1982
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INLAND REVENUE ISSUES REMINDER
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THE INLAND REVENUE DEPARTMENT TODAY (SATURDAY) REMINDED MEMBERS OF THE PUBLIC AND EMPLOYERS OF THEIR OBLIGATIONS UNDER THE INLAND REVENUE ORDINANCE.
A SPOKESMAN FOR THE DEPARTMENT SAID THAT UNDER THE ORDINANCE, EVERY PERSON CHARGEABLE TO TAX FOR ANY YEAR OF ASSESSMENT MUST NOTIFY THE COMMISSIONER OF INLAND REVENUE IN WRITING NOT LATER THAN FOUR MONTHS AFTER THE END OF THE BASIS PERIOD FOR THE YEAR IN WHICH HE IS SO CHARGEABLE UNLESS HE HAS ALREADY BEEN REQUIRED TO FURNISH A RETURN FOR THAT YEAR.
THE SPOKESMAN ALSO POINTED OUT THAT ANY PERSON WHO CEASES TO CARRY OUT A TRADE, PROFESSION OR BUSINESS TO HOLD AN OFFICE OR EMPLOYMENT' IN RESPECT OF WHICH SALARIES TAX IS CHARGEABLE- OR TO HAVE A SOURCE OF INCOME IN RESPECT OF WHICH HE IS PERSONALLY ASSESSED, MUST ADVISE THE COMMISSIONER IN WRITING WITHIN ONE MONTH OF SUCH CESSATION.
ANY PERSON CHARGEABLE TO SALARIES, PROFITS OR PERSONAL TAX AND IS ABOUT TO LEAVE HONG KONG FOR MORE THAN ONE MONTH MUST NOTIFY THE COMMISSIONER IN WRITING AT LEAST ONE MONTH BEFORE HIS DEPARTURE, HE SAID.
+THIS DOES NOT APPLY TO PERSONS WHO ARE REQUIRED TO LEAVE HONG KONG FREQUENTLY IN THE COURSE OF BUSINESS OR EMPLOYMENT, THE SPOKESMAN SAID.
HE ALSO REMINDED TAXPAYERS WHO HAVE CHANGED THEIR ADDRESS TO NOTIFY THE COMMISSIONER IN WRITING OF THE PARTICULARS OF THE CHANGE.
EMPLOYERS ARE ALSO REMINDED THAT THEY ARE REQUIRED TO INFORM THE COMMISSIONER IN WRITING OF THE PARTICULARS OF ANY NEW EMPLOYEE LIKELY TO BE CHARGEABLE TO SALARIES TAX WITHIN THREE MONTHS OF HIS EMPLOYMENT.
AN EMPLOYER WHO IS ABOUT TO CEASE TO EMPLOY IN HONG KONG ANY PERSON LIKELY TO BE CHARGEABLE TO SALARIES TAX MUST ADVISE THE COMMISSIONER IN WRITING AT LEAST ONE MONTH BEFORE THE TERMINATION OF SUCH 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.
THE SPOKESMAN SAID WHEN AN EMPLOYER 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
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