XN000022-1981-07-02 — Page 5

THURSDAY, JULY 2, 1981

POSTAL SERVICES TO CANADA SUSPENDED DUE TO STRIKE

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DUE TO A POSTAL STRIKE IN CANADA, ALL POSTAL SERVICES TO THAT COUNTRY HAVE BEEN TEMPORARILY SUSPENDED, THE POST OFFICE ANNOUNCED TODAY.

+NO MAIL FOR CANADA WILL THEREFORE BE ACCEPTED AT POST OFFICES UNTIL FURTHER NOTICE, A SPOKESMAN SAID.

PUBLIC REMINDED ABOUT TAX OBLIGATIONS

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INDIVIDUALS AND EMPLOYERS ARE REMINDED BY THE INLAND REVENUE PARTMENT OF THEIR OBLIGATIONS CONCERNING PAYMENT OF TAXES AND PORTING OF INFORMATION CONCERNING PERSONNEL.

UNDER THE INLAND REVENUE ORDINANCE, EVERY PERSON CHARGEABLE TO TAX MUST REPORT THIS TO THE COMMISSIONER IN WRITING NOT LATER THAN FOUR MONTHS AFTER THE END OF THE BASIS PERIOD FOR THE TAX YEAR.

PROFESSION AND, ANY PERSON WHO CEASES TO CARRY ON A TRADE, OR BUSINESS OR CEASES TO HOLD AN OFFICE OR EMPLOYMENT, OR CEASES

MUST TO HAVE A SOURCE OF INCOME FOR WHICH HE IS ASSESSED, ADVISE THE COMMISSIONER IN WRITING WITHIN ONE MONTH OF SUCH CESSATION.

ANY PERSON LIABLE TO PAY TAX, WHO IS ABOUT TO LEAVE HONG KONG FOR LONGER THAN ONE MONTH, MUST GIVE NOTICE AT LEAST ONE MONTH BEFORE LEAVING, UNLESS THE PERSON IS REQUIRED TO LEAVE FREQUENTLY FOR BUSINESS OR EMPLOYMENT REASONS.

ANY CHANGE OF ADDRESS MUST ALSO BE MADE KNOWN TO THE COMMISSIONER.

EMPLOYERS ARE REQUIRED TO FURNISH IN WRITING, WITHIN THREE MONTHS, PARTICULARS OF ANY NEWLY-HIRED EMPLOYEE WHO IS LIKELY LIABLE TO PAY TAX. THEY MUST ALSO ADVISE THE COMMISSIONER IN WRITING AT LEAST ONE MONTH BEFORE CEASING TO EMPLOY ANY PERSON.

NOTICE MUST ALSO BE GIVEN TO THE COMMISSIONER WHENEVER AN EMPLOYEE CHARGEABLE TO TAX IS ABOUT TO LEAVE HONG KONG FOR MORE THAN A MONTH, EXCEPT IF THE EMPLOYEE IS REQUIRED TO LEAVE AT FREQUENT INTERVALS ON BUSINESS.

THEY ARE ALSO REMINDED OF CERTAIN RESTRICTIONS PLACED ON PAYMENT OF WAGES TO EMPLOYEES WHOSE EMPLOYMENT HAS CEASED IN HONG KONG.

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