XN000022-1987-04-21 — Page 10

TUESDAY, APRIL 21, 1987

ONE MORE WEEK FOR EMPLOYER'S RETURNS

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EMPLOYERS ARE REMINDED TODAY (TUESDAY) TO SUBMIT THE COMPLETED EMPLOYER'S RETURN OF REMUNERATION AND PENSIONS TO THE INLAND REVENUE DEPARTMENT BEFORE THE END OF THE MONTH,

DEPUTY COMMISSIONER FOR INLAND REVENUE, MR A.K. GILL, SAID. THAT MORE THAN 72 000 RETURNS FOR 1986-87 HAD BEEN ISSUED TO EMPLOYERS ON APRIL 1, 1987.

+FAILURE TO SUBMIT COMPLETED RETURNS BEFORE APRIL 30 IS AN OFFENCE AND MAY RESULT IN THE IMPOSITION OF PENALTIES,+ HE SAID.

+MAKING AN INCORRECT OR FALSE RETURN WITH A FRAUDULENT INTENT TO EVADE TAX, OR TO ASSIST ANY OTHER PERSON TO DO SO, IS ALSO AN OFFENCE. ON CONVICTION, AN OFFENDER SHALL BE LIABLE TO HEAVY PENALTY, THE MAXIMUM BEING IMPRISONMENT FOR THREE YEARS AND A FURTHER FINE OF TREBLE THE AMOUNT OF TAX UNDERCHARGED. THE COURT OF APPEAL OF THE HIGH COURT HAS RECENTLY WARNED THAT, ON CONVICTION, THE DEFENDANT SHALL BE LIABLE TO IMMEDIATE CUSTODIAL SENTENCE.

+ IT IS THE EMPLOYER'S RESPONSIBILITY TO GIVE NOTICE IN WRITING OF THE COMMENCEMENT OR CESSATION OF ANY EMPLOYMENT, OR THE DEPARTURE FROM HONG KONG, OF ANY EMPLOYEE, WHO IS OR IS LIKELY TO BE CHARGEABLE TO SALARIES TAX, HE ADDED.

MR GILL REITERATED THAT UNDER THE INLAND REVENUE ORDINANCE, ANYONE WHO FAILED TO COMPLY WITH THE ABOVE REQUIREMENTS WAS LIABLE TO HEAVY PENALTIES.

ANY EMPLOYER WHO HAS NOT YET RECEIVED THE RETURNS FORMS OR WHO HAS ANY ENQUIRY ARE ADVISED TO TELEPHONE 5-8942030 OR WRITE TO G.P.0. BOX 132, HONG KONG.

INTERMEDIATE COURSE ON PUTONG HUA FOR JOURNALISTS

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THE JOURNALISM TRAINING BOARD OF THE VOCATIONAL TRAINING COUNCIL IS INVITING JOURNALISTS TO APPLY FOR A COURSE ON INTERMEDIATE PUTONG HUA.

THE 48-HOUR COURSE IS CONDUCTED BY THE CITY POLYTECHNIC OF HONG KONG AND WILL RUN FROM JUNE 8 TO JULY 15 EVERY MONDAY, WEDNESDAY AND FRIDAY MORNING.

COURSE FEE IS $1 450. BUT UNDER THE BOARD'S SUBSIDISED TRAINING SCHEME, A COURSE PARTICIPANT PAYS $150 ONLY.

DEADLINE FOR APPLICATION IS MAY 22.

ENQUIRIES ON COURSE DETAILS AND APPLICATIONS SHOULD BE DIRECTED TO THE SECRETARY OF THE BOARD ON 5-8932341 EXT. 283.

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