CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 38

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

Chapter XIII -, Repayment

80. Tax paid in excess to be refunded.

Chapter XIV - Penalties and Offemoes

81.

82.

83.

840

85.

Penalties for failure to make returns, making incorrect

returns, ete.

Breach of secrecy and other atters to be offences

Penal provisions relating to fraud, etc.

Tax to be payable notwithstanding any proceedings for

penalties, eto.

Prosecutions to be with the sanction of the Commissioner

Chapter XV - General

86.

Power to make rules

87.

Board of Income Tax to prescribe forms

88. Incidence of taxes under this Ordinance

89.

General power of Governor in Council to exempt

90. Repeals and amendments.

38

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