XN000022-1981-01-21 — Page 9

WEDNESDAY, JANUARY 21, 1981

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THE DOCTOR IS REQUIRED DURING NORMAL CONSULTATION HOURS TO ATTEND IN HIS OFFICE TO THE PUPILS ALLOTTED TO HIM FROM ONE OR MORE SCHOOLS.

DEPENDING ON CIRCUMSTANCES OF THE PARTICULAR CASE, THE DOCTOR MAY ISSUE PRESCRIPTIONS FOR CERTAIN DRUGS WHICH ARE DISPENSED AT THE PHARMACIES, THE COST OF WHICH IS TO BE BORNE BY THE PATIENT.

DR THONG POINTED OUT THAT THE SCHEME HAD BEEN QUITE POPULAR, AS COULD BE SEEN BY THE NUMBER OF PARTICIPATING PUPILS, WHICH HAS MORE THAN DOUBLED IN THE PAST FIVE YEARS.

AMPLE TIME TO PREPARE FOR TAX PAYMENT

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IT IS NOT CORRECT TO SAY THAT THE FIRST INSTALMENT OF SALARIES TAX IS USUALLY DUE AT OR AROUND LUNAR NEW YEAR, THE FINANCIAL SECRETARY, THE HON SIR PHILIP HADDON-CAVE SAID TODAY.

IN REPLY TO A QUESTION BY THE HON ANDREW SO AT THE LEGISLATIVE COUNCIL, SIR PHILIP SAID THE SCHEDULE OF DUE DATES FOR FIRST INSTALMENTS SPANS A NINE-WEEK PERIOD, BEGINNING THIS YEAR ON JANUARY 5 AND ENDING ON MARCH 6.

THE FIRST INSTALMENT IS MADE UP OF THE BALANCE OWING FROM THE FINAL ASSESSMENT ON EARNINGS IN THE PRECEDING YEAR AND 75 PER CENT ONLY OF THE CURRENT YEAR'S PROVISIONAL TAX, HE SAID.

THIS IS EFFECTIVELY A PAYMENT IN ARREARS FOR INCOME EARNED IN THE FIRST NINE MONTHS UP TO DECEMBER AND TAKES NO ACCOUNT OF ADDITIONAL EARNINGS RECEIVED DURING THE YEAR.

AND, OF COURSE, SPECIAL ARRANGEMENTS EXIST IN THE FORM OF TAX RESERVE CERTIFICATES FOR INDIVIDUALS TO SAVE FOR EVENTUAL PAYMENT OF TAX, SIR PHILIP SAID.

IN REPLY TO ANOTHER QUESTION BY THE HON CHAN KAM-CHUEN, SIR PHILIP SAID THE GOVERNMENT WOULD NOT CONSIDER ADJUSTING THE PERSONAL ALLOWANCE FOR SALARIES TAX TO KEEP PACE WITH CIVIL SERVICE PAY INCREASES AT THE LOWER END OF THE MASTER PAY SCALE.

SUCH AN APPROACH TO ANY REVISION OF THE THRESHOLDS FOR PERSONAL TAXATION AND EFFECTIVE RATES OF TAX WOULD BE ILLOGICAL, NOT TO SAY, NARROW-MINDED, HE SAID.

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