CO129-589-13 War taxation- exemption and evasion 1-2-1941 - 10-9-1941 — Page 33

36/6204/40.

:BB.

Sir,

COPY.

9th January, 1941.

33

I am directed to inform you that the Commissioner

of War Taxation has brought to the notice of Government

your position as regards payment of Salaries Tax under the

local War Revenue Ordinance. I have to inform you that

Goverment, while advised that you are legally liable to

pay Salaries Tax in full, is disposed to consider on its

merits an application from you for remission or partial re-

mission of tax provided you produce documentary proof to the

Commissioner of War Taxation that you have been and are

suffering deductions from your salary paid and payable to

you during the year of assessment as defined by the War Re-

venue Ordinance the period 1st April, 1940, to 31st March,

1941 and that this deduction from your salary will be con-

tinued throughout that year.

2. I am to point out that the Salaries Tax is one

chargeable on income from salary received in a year of

assessment and that salary earned in a year preceding a year

of assessment is only relevant as far as it supplies the

amount of such income for the purpose of calculation of the

tax. This explanation is provided as it would appear that

you may be submitting a claim for remission of Saleries Tax

in respect of the year 1st April, 1940, to 31st March, 1941,

not because you are in fact suffering deductions from your

salary during that period, but because such deductions were

Colonel E.S. Doughty, D.S.O.,

Commissioner of Irmigration for Canada,

P.0. Box 247,

HONG KONG.