XN000022-1991-11-14 — Page 13

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THURSDAY, NOVEMBER 14, 1991

CAN

"ALTERNATIVELY, THEY

CHOOSE THE PROVIDENT FUND SCHEME OFFERED BY THE HA AND HAVE THEIR EARNED PENSION FROZEN.

"THE PENSION THEY WOULD GET ON RETIREMENT FROM THE HA WILL BE CALCULATED WITH REFERENCE TO THE LAST SUBSTANTIVE SALARY POINT THEY HAVE REACHED AT THE TIME OF THEIR TRANSFER.'

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UNDER THE AGREEMENT REACHED WITH THE HA, THE GOVERNMENT WILL BEAR THE LIABILITY FOR PAYMENT OF PENSIONS TO THE TRANSFERRED OFFICERS, BUT THE PENSION ON-COSTS FOR OFFICERS WHO CHOOSE THE MIXED SERVICE PENSION ARRANGEMENT WILL BE REIMBURSED TO THE GOVERNMENT BY THE HA.

THE SPOKESMAN SAID A CONSEQUENTIAL AMENDMENT TO THE HOSPITAL AUTHORITY ORDINANCE IS INCLUDED IN THE BILL TO EMPOWER THE HA TO MAKE SUCH PAYMENTS TO THE GOVERNMENT.

THE BILL IS DUE TO BE TABLED IN THE LEGISLATIVE FIRST AND SECOND READINGS ON DECEMBER 4.

COUNCIL FOR

TAXPAYERS CO-OPERATE WITH IRD ON FIELD AUDIT

* * *

*

THERE HAS BEEN A SUBSTANTIAL DEGREE OF CO-OPERATION FROM BOTH TAXPAYERS AND THEIR REPRESENTATIVES SINCE THE INLAND REVENUE DEPARTMENT (IRD) STARTED THE FIELD AUDIT PROGRAMME IN JUNE THIS YEAR, THE COMMISSIONER OF INLAND REVENUE, MR ANTHONY AU-YEUNG SAID TODAY

(THURSDAY).

ADDRESSING THE HONG KONG MANGEMENT ASSOCIATION LUNCHEON MEETING ON THE PROGRESS OF THE AUDIT PROGRAMME, MR AU-YEUNG SAID HIS DEPARTMENT HAD COMPLETED A NUMBER OF CASES AND CURRENTLY SOME 40 CASES WERE IN PROGRESS.

HE SAID CO-OPERATION FROM TAXPAYERS WAS IMPORTANT IF THE IRD WAS TO ACHIEVE THE TARGET OF COMPLETING EACH AUDIT WITHIN A PERIOD OF 14 WORKING DAYS.

"IN MOST CASES WE HAVE ACHIEVED THE TARGET. I SHOULD ALSO STRESS THAT THE DEGREE OF CO-OPERATION IS TAKEN INTO ACCOUNT WHEN CONSIDERATION IS GIVEN TO THE IMPOSITION OF PENALTY, " HE SAID.

MR AU-YEUNG SAID TAXPAYERS AUDITED TO DATE HAD BEEN DRAWN FROM A DIVERSE SPREAD OF SMALL TO MEDIUM-SIZED BUSINESSES.

HE SAID NOT ALL CASES HAD RESULTED IN ADJUSTMENTS AND IN A FEW CASES THE TAXPAYERS CONCERNED HAD GOT IT RIGHT.

"THIS IS ENCOURAGING IN ITSELF AND WE HOPE, AS THE MESSAGE SPREADS, THAT AN INCREASING NUMBER OF TAXPAYERS WILL FALL WITHIN CATEGORY," HE ADDED.

**

THIS

/THE COMMISSIONER