CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 37

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

53.

540

55.

Chapter IX

Returns, eta.

52. Returns and information to be furnished

Information to be furnished by officials and employers

Who may act for incapacited or non-resident person

Liability of Executor of deceased taxpayer

56.

57.

58.

Joint and several liability of trustees and executors

Precedent partner to act on behalf of a partnership

Primcipal Officer to act on behalf of a company or body

of persons

59.

Signature and service of notices

Chapter I

60.

Assessments

Assessor to make assessments

61. Additional assessments

62. Certain transactions and dispositions to be disregarded

63.

Notice to be issued by Assistant Commissioner

640

Validity of assesments, etc.

Chapter II

Appeals

Procedure on appeals to the Commissioner

65.

66.

Constitution of the Board of Review

67.

Right of appeal to the Board of Review

68.

Commissioner may refer appeals to the Board of Review

69.

Hearing and disposal of appeals to the Board of Review

70.

Appeals to the Supreme Court

71.

Assessments or amended assessments to be final

Chapter XII

37

Payment and Recovery of Tax

72.

Providions regarding payment of tax

73.

Tax to include fires, eto.

740

Tax to be a first charge

75.

Recovery of tax by seisure and sale

76.

Recovery of tax on certificate to a Magistrate

77.

Recovery from debtor of taxpayer

}

78.

Recovery of tax from persons leaving the Colony

79.

Use of more than one means of recovery

3

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