XN000022-1978-04-29 — Page 6

5 -

SATURDAY, APRIL 29, 1970

REMINDER TO PEOPLE LIABLE TO TAX

******

MEMBERS OF THE PUBLIC ARE REMINDED THAT IT IS THE RESPONSIBILIT CF A PERSON LIABLE TO TAX TO INFORM THE COMMISSIONER OF INLAND REVENUE OF HIS INCOME.

UNDER THE INLAND REVENUS ORDINANCE, A PERSON CHARGEABLE TO TAX FOR ANY YEAR OF ASSESSMENT MUST NOTIFY THE COMMISSIONER OF INLAND REVENUE IN WRITING NOT LATER THAN FOUR MONTHS AFTER THE END OF THAT ASSESSMENT YEAR UNLESS HE HAS ALREADY BEEN REQUIRED TO FURNISH A RETURN FOR THAT YEAR.

A SPOKESMAN FOR THE INLAND REVENUE DEPARTMENT ALSO POINTED OUT THAT ANY PERSON WHO CEASES TO CARRY ON A BUSINESS TO HOLD AN OFFICE OR EMPLOYMENT IN RESPECT OF WHICH SALARIES TAX IS CHARGEABLE OR TO HAVE A SOURCE OF INCOME IN RESPECT OF WHICH HE IS PERSONALLY ASSESSED, MUST ADVISE THE COMMISSIONER IN WRITING WITHIN ONE MONTH OF SUCH CESSATION.

THE SPOKESMAN ALSO REMINDED THE PUBLIC THAT ANY PERSON WHO IS CHARGEABLE TO SALARIES, PROFITS, OR PERSONAL TAX AND IS ABOUT TO LEAVE HONG KONG FOR MORE THAN ONE MONTH MUST NOTIFY THE COMMISSIONER IN WRITING AT LEAST ONE MONTH BEFORE HIS DEPARTURE.

+THIS DOES NOT APPLY TO PERSONS WHO ARE REQUIRED TO LEAVE HONG KONG FREQUENTLY IN THE COURSE OF BUSINESS OR EMPLOYMENT,+ THE SPOKESMAN SAID.

HE ALSO REMINDED TAXPAYERS WHO HAVE CHANGED THE IR ADDRESS, TO NOTIFY THE COMMISSIONER OF INLAND REVENUE IN WRITING OF THE PARTICULARS OF THE CHANGE.

/6 16 .....