XN000022-1995-02-15 — Page 69

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Synopsis of Taxes Administered by the Inland Revenue Department.

These publications are available in both English and Chinese at all offices of the Inland Revenue Department and at District Offices. In addition, copies of the publication, "How to Apply for Business Registration" and a specimen application form (Form 3), "Claim for exemption from payment of fee and levy under section 9 of the Business Registration Ordinance" are displayed on notice boards in the public hall of the Business Registration Office, which is situated at the Department's main offices in Revenue Tower.

The department operates an Enquiry Service Centre for general enquiries and the Business Registration enquiry counter for specific enquiries. Members of the public can obtain information on the current exemption levels from staff stationed at either of these enquiry counters located in the department's main offices in Revenue Tower. The department also operates a 24-hour public telephone enquiry system and this service. includes details of the current exemption levels.

an unincorporated business may apply for exemption and where granted after payment of the prescribed business registration fee, the fee paid will be refunded. Applications for exemption (using Form 3) must be submitted no later than one month before the date of expiry of a current business registration certificate, or in the case of a new business, one month after application for the registration of the business. However, the Commissioner of Inland Revenue will normally accept late applications if reasonable grounds are shown.

staff of the Business Registration Office and the General Enquiry Service Centre bring to the attention of members of the public, where necessary, details of the current exemption levels for business registration.

End/Wednesday, February 15, 1995