XN000022-1982-01-31 — Page 3

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SUNDAY, JANUARY 31, 1982

TIME LIMIT FOR PROPERTY TAX ASSESSMENTS

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THE INLAND REVENUE DEPARTMENT TODAY (SUNDAY) REMINDED MEMBERS OF THE PUBLIC THAT IF THEY OBJECT TO PROPERTY TAX ASSESSMENTS THEY SHOULD DO SO WITHIN ONE MONTH OF THE DATE OF THE NOTICE OF ASSESSMENT.

AS TO CLAIMS FOR PROPERTY TAX REFUND, THE TIME LIMIT IS 90 DAYS AFTER THE END OF THE RELEVANT YEAR OF ASSESSMENT, OR 90 DAYS AFTER THE PROPERTY TAX NOTICE IS GIVEN, WHICHEVER IS THE LATER.

A SPOKESMAN FOR THE DEPARTMENT SAID OBJECTIONS AND CLAIMS FOR REFUND FOR OWNER-OCCUPIED PROPERTY AND UNOCCUPIED PREMISES SHOULD BE MADE IN WRITING WITHIN THESE TIME LIMITS TO THE COMMISSIONER OF INLAND REVENUE.

HE SAID THE DEADLINE WOULD BE EXTENDED IF THE COMMISSIONER IS SATISFIED THAT, OWING TO ABSENCE FROM HONG KONG, SICKNESS OR OTHER REASONABLE CAUSE, THE PERSON OBJECTING TO ASSESSMENTS AND CLAIMING FOR REFUNDS WAS PREVENTED FROM DOING SO WITHIN THE SPECIFIED TIME.

THE SPOKESMAN SAID VACANCY CLAIMS CAN ALWAYS BE MADE WITHOUT SUPPORTING EVIDENCE TO MEET THE TIME LIMIT, BUT SUCH EVIDENCE WOULD BE NECESSARY SUBSEQUENTLY.

PROPERTY OWNERS. AGENTS AND OCCUPIERS OF DOMESTIC PREMISES SHOULD BE PREPARED TO FORWARD SUCH EVIDENCE AS ELECTRICITY, GAS AND WATER BILLS TO SUPPORT THEIR VACANCY CLAIMS.

FOR NON-DOMESTIC PREMISES, HE SAID, THE RATING AND VALUATION DEPARTMENT WOULD ISSUE VACANCY' CERTIFICATES IN ALL APPROPRIATE CASES AND THESE FORMS MUST BE PRODUCED TO SUPPORT CLAIMS FOR REFUND.

FURTHER INFORMATION MAY BE OBTAINED FROM THE ASSESSOR (PROPERTY TAX) OF THE INLAND REVENUE DEPARTMENT AT 5-7959-5217 OR BY WRITING TO THE DEPARTMENT THROUGH GPO BOX 132, HONG KONG.

ADVICE IN PERSON MAY BE OBTAINED FROM INLAND REVENUE OFFICES IN WINDSOR HOUSE, 17TH FLOOR, 311 GLOUCESTER ROAD, CAUSEWAY BAY, HONG KONG PARK-IN COMMERCIAL BUILDING, 12TH FLOOR, 56 DUNDAS STREET, MONG KOK, KOWLOON- AND FOU WAH CENTRE, GROUND FLOOR, 210 CASTLE PEAK ROAD, TSUEN WAN, NEW TERRITORIES.