1941-HKRS28-8-2_Part01 — Page 29

Information

to be Fornished

by officials and employers

Who may

But for in-

capacitated

OF MOT

imm

PRTION.

Idability of

daccased

taxpayer.

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(6) Any person discontinuing a business, profession or employment or the ownership of property shall give to the Commissioner notice of such discontinuance within fifteen days thereof.

87.-(1) The Commissioner may give notice in writing to any officer in the employment of the Government or of any public body requiring him within a reasonable time stated in such notice to furnish any particulars which he may require for the purposes of this Ordinance which may be in the possession of such officer:

Provided that no such officer shall by virtue of this section be obliged to disclose any particulars as to which be is under any express statutory obligation to observe secrecy.

(2) Every person who is an employer shall, when required to do so by notice in writing given by an Examiner, furnish within a reasonable time stated in such notice a return containing the names and places of residence and the full amount of the remuneration, whether in cash or otherwise, for the period specified in the notice, of...

(a) all persons employed by him in receipt of remunera- tion in excess of a minimum figure to be fixed by the Examiner; and

(b) any other person employed by him named by the Examiner.

(8) Any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed by the company.

38. An act or thing required by or under this Ordinance to be done by any person shall, if such person is an in- capacitated or non-resident person, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such non-resident person, as the case may be.

39. The executor of a deceased person shall be charge- Executor of able with the tax for all periods prior to the date of such person's death with which the said person would be charge- able if he were alive, and shall be liable to do all such acts, matters or things as the deceased person if he were alive would be liable to do under this Ordinance :

Provided that-

(i) no proceedings shall be instituted against the executor under the provisions of Chapter XI of this Ordinance in respect of any act or default of the deceased person;

(ii) no assessment or additional assessment in respect of a period prior to the date of such person's death shall be made after the expiry of two years from such date of death; and

(i) the liability of an executor under this section shall be limited to the sum of-

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(a) the deceased person's estate in his possession or control at the date when notice is given to him that liability

to tax will arise under this section, and

(b) any part of the estate which may have passed to a beneficiary within twelve months after the death of the deceased person.

40. Where two or more persons act in the capacity of Joint and trustees of a trust or executors of a deceased person's estate,

overal liability of they may be charged jointly or severally with the tax with trustee and which they are chargeable in that capacity, and shall be jointly and severally liable for payment of the same.

executors,

to act on

41-(1) Wherever two or more persons in partnership Prodent act in the capacity of trustees or executors, or as agents, or partne are employers, or are persons in receipt of profits or act in behalf of any other capacity whatever, either on behalf of themselves partnership, or of any other person, the precedent partner of such part- nership shall be answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity:

Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such partnership, or that some other person resident in the Colony is the precedent partner thereof.

(2) Where two or more persons who are not in partner- ship act jointly in any capacity mentioned in sub-section (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.

42. The secretary, manager, or other principal officer of Principal every company or body of persons corporate or unincorporate offer le net shall be answerable for doing all such acts, matters, or things a company

os kohalf of

as are required to be done under the provisions of this Ordin- or body of ance by such company or body of persons:

Provided that any person to whom a notice has been given under the provisions of this Ordinance on behalf of a company or body of persons shall be deemed to be the prin- cipal officer thereof unless he proves that he has no connexion with the company or body of persons, or that some other person resident in the Colony is the principal officer thereof.

persoon.

of optices

43.--(1) Every notice to be given by the Commissioner, Signature an Assistant Commissioner, or an Examiner under this Ordin- and service ance shall bear the name of the Commissioner or Assistant Commissioner or Examiner, as the case may be, and every such notice shall be valid if the name of the Commissioner, Assistant Commissioner, or Examiner is duly printed or signed thereon.