TNAG-2092-FCO40-2978-Royal-Hong-Kong-Police-Force-1990 — Page 81

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If he has not received a Salaries Tax Return from within four months after the end of a year of assessment he is required to notify the Commissioner of Inland Revenue in writing that he is chargeable to Salaries Tax for that

year.

If he ceases to hold an office or employment in respect of which Salaries Tax is chargeable, he must advise the Commissioner of Inland Revenue in writing within one month of the cessation.

If he proposes to absent himself from. Hong Kong for a period exceeding one month, he must notify the Commissioner of Inland Revenue at least one month before he is due to leave. If he intends to return to Hong Kong, the approximate date of return must be given. (This does not apply to persons who are required to leave Hong Kong frequently in the course of employment.)

If he changes his address he should, within one month, inform the Commissioner in writing of the particulars of such change.

22.

OFFENCES AND PENALTIES

Under the Inland Revenue Ordinance, heavy penalties may be incurred by an employee who:-

Fails to comply with the requirements of a notice to make a Salaries Tax Return;

If he has not been called upon to make a Salaries Tax Return fails to advise the Commissioner of Inland Revenue that he is chargeable to Salaries Tax within four months of the end of the year concerned;

Makes an incorrect Salaries Tax Return without reasonable

excuse;

Makes a false Salaries Tax Return with fraudulent intent to evade tax;

Fails to give notice of a change or cessation of employment or the departure from Hong Kong; or

Fails to notify a change of address.

ANY OMISSION OR UNDERSTATENENT OF INCOME MAY RENDER HIM LIABLE TO BE ASSESSED TO ADDITIONAL TAX OF AN AMOUNT NOT EXCEEDING 3 TIMES THE AMOUNT OF TAX WHICH WOULD HAVE BEEN UNDERCHARGED IF THE REUTRN HAD BEEN ACCEPTED AS CORRECT.

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