CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 79

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

79

Chapter IX

Returns etc.

52. (1) an omkrer may give notice in writing to any person

nquiring hóa ra theo a no con là

time stated in math notice

Property

to furnish a return of any man ammannati.e

Salaries Tax, Profits Tax or Interest Tax under Chapters

II, III, IV and V of thám Gržinanoe, containing such parti-

culars and in mich form as

ssesso

prescribed.

An Homikger shall give notice to any individual so

has elected to be personally assessed under Chapter VII

requiring him wit

furmánia

reasonable time stated in much motion

return of kis fotel inoms assessable under

this ©rdinamos, containing such particulars and in such form

as may be prescribed.

(2) Every person chargeable with tax for any year of

has not been required mi thán a period of three

such year of Kamenmodet

months after the

make a return of any income assessable to such tax for that

year as provided in sub-section (2) shall within fourteen

days after the expiration of much period give notice to the

missioner that he is

Assessor

and

within

argeable.

(3) An Dessiner may give notice in writing to any

thinks necessary requiring hầm

reasonable time stated in such notice te farnish

fuller or further returns respecting any matter of whi

return is required or premoribed by this ordinanoo.

(4) For the purpose of obtaining full information in

respect of any ress 's income which is assesAATLA

unday this Ürdinance

apressor

saminar may give notice in writing to

perem requiring him within a

reasonable time stated

in such notice produce fer examiza táom any deeds, plans,

instruments, books, soomats, trace lists, stock lista, or

120 (4)

arrensh

Stanker

um neonsBarRY |

issioner may give notice in

/writing

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