1950_INLAND_REVENUE_ORDINANCE — Page 3

HK Historical Laws 香港歷史法例 All AI Reviewed

Series Prev Next Source

Inland Revenue.

56. Precedent partner to act on behalf of partnership

57. Principal officer to act on behalf of a company or body of persons

58. Signature and service of notices

[CAP. 112

Page 338

338

PART X.—ASSESSMENTS.

339

59. Assessor to make assessments

340

60. Additional assessments

61. Certain transactions and dispositions to be disregarded...

341

62. Notice to be issued by assistant commissioner

341

63. Validity of assessments, etc.

PART XI.—APPEALS.

64. Procedure on appeals to the Commissioner

65. Constitution of the Board of Review

66. Right of appeal to the Board of Review

341

343

344

67. Commissioner may refer appeals to the Board of Review

68. Hearing and disposal of appeals to the Board of Review

69. Appeals to the Supreme Court

345

346

70. Assessments or amended assessments to be final

347

PART XII.—PAYMENT AND RECOVERY OF TAX.

71. Provisions regarding payment of tax

348

72. Tax to include fines, etc.

349

73. Tax to be a first charge

349

74. Recovery of tax by seizure and sale

349

75. Recovery of tax on certificate to a magistrate

350

76. Recovery from debtor of taxpayer

351

77. Recovery of tax from persons leaving the Colony

352

78. Use of more than one means of recovery

353

PART XIII.—REPAYMENT.

79. Tax paid in excess to be refunded...

353

PART XIV. PENALTIES AND OFFENCES.

80. Penalties for failure to make returns, making incorrect returns, etc.

81. Breach of secrecy and other matters to be offences

82. Penal provisions relating to fraud, etc.

83. Tax payable notwithstanding proceedings

84. Prosecutions, sanction of Commissioner

354

355

PART XV.—GENERAL.

85. Power to make rules...

86. Board of Inland Revenue to prescribe forms

87. General power of Governor in Council to exempt

88. Exemption of charitable, ecclesiastical and educational bodies.

SCHEDULES.

356

357

295

Edit History

2026-05-03 21:35:22 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct

Live

View comparison

AI Proofread

Inland Revenue.56. Precedent partner to act on behalf of partnership57. Principal officer to act on behalf of a company or body of persons58. Signature and service of notices[CAP. 112Page 338338338PART X.—ASSESSMENTS.33959. Assessor to make assessments34060. Additional assessments61. Certain transactions and dispositions to be disregarded...34162. Notice to be issued by assistant commissioner34134163. Validity of assessments, etc.PART XI.—APPEALS.64. Procedure on appeals to the Commissioner65. Constitution of the Board of Review66. Right of appeal to the Board of Review34134334467. Commissioner may refer appeals to the Board of Review68. Hearing and disposal of appeals to the Board of Review69. Appeals to the Supreme Court34534534670. Assessments or amended assessments to be final347PART XII.—PAYMENT AND RECOVERY OF TAX.71. Provisions regarding payment of tax34872. Tax to include fines, etc.34973. Tax to be a first charge34974. Recovery of tax by seizure and sale34975. Recovery of tax on certificate to a magistrate35076. Recovery from debtor of taxpayer35177. Recovery of tax from persons leaving the Colony35278. Use of more than one means of recovery353PART XIII.—REPAYMENT.79. Tax paid in excess to be refunded...353PART XIV. PENALTIES AND OFFENCES.80. Penalties for failure to make returns, making incorrect returns, etc.81. Breach of secrecy and other matters to be offences82. Penal provisions relating to fraud, etc.83. Tax payable notwithstanding proceedings84. Prosecutions, sanction of Commissioner354355355PART XV.—GENERAL.85. Power to make rules...86. Board of Inland Revenue to prescribe forms87. General power of Governor in Council to exempt88. Exemption of charitable, ecclesiastical and educational bodies.SCHEDULES.3563563573573572951

Baseline (Original)

SectionInland Revenue.56. Precedent partner to act on behalf of partnership57. Principal officer to act on behalf of a company or body of persons58. Signature and service of notices[CAP. 112Page 338338338PART X.-ASSESSMENTS.33959. Assessor to make assessments34060. Additional assessments61. Certain transactions and dispositions to be disregarded...34162. Notice to be issued by assistant commissioner34134163. Validity of assessments, etc....PART XI.--APPEALS.64.65.66. Procedure on appeals to the Commissioner Constitution of the Board of Review Right of appeal to the Board of Review34134334467. Commissioner may refer appeals to the Board of Review34569.68. Hearing and disposal of appeals to the Board of Review Appeals to the Supreme Court34534670. Assessments or amended assessments to be final347PART XII.—PAYMENT AND RECOVERY OF TAX.71. Provisions regarding payment of tax34872. Tax to include fines, etc.34973. Tax to be a first charge34974. Recovery of tax by seizure and sale34975. Recovery of tax on certificate to a magistrate35076. Recovery from debtor of taxpayer35177. Recovery of tax from persons leaving the Colony35278. Use of more than one means of recovery353PART XIII.-REPAYMENT.79. Tax paid in excess to be refunded...353JPART XIV. PENALTIES AND OFFENCES.80. Penalties for failure to make returns, making incorrect returns, etc.******...81. Breach of secrecy and other matters to be offences82. Penal provisions relating to fraud, etc.83. Tax payable notwithstanding proceedings84. Prosecutions, sanction of CommissionerPART XV.--GENERAL.85. Power to make rules......86. Board of Inland Revenue to prescribe forms87. General power of Governor in Council to exempt88. Exemption of charitable, ecclesiastical and educational bodies.SCHEDULES.2951354355355356356356357357357

2026-05-03 21:35:22 · Baseline

View content

Section

Inland Revenue.

56. Precedent partner to act on behalf of partnership

57.

Principal officer to act on behalf of a company or body of

persons

58. Signature and service of notices

[CAP. 112

Page

338

PART X.-ASSESSMENTS.

339

59.

Assessor to make assessments

340

60.

Additional assessments

61.

Certain transactions and dispositions to be disregarded...

341

62.

Notice to be issued by assistant commissioner

341

63. Validity of assessments, etc. ...

PART XI.--APPEALS.

64.

65.

66.

Procedure on appeals to the Commissioner Constitution of the Board of Review Right of appeal to the Board of Review

341

343

344

67.

Commissioner may refer appeals to the Board of Review

345

69.

68. Hearing and disposal of appeals to the Board of Review

Appeals to the Supreme Court

345

346

70.

Assessments or amended assessments to be final

347

PART XII.—PAYMENT AND RECOVERY OF TAX.

71.

Provisions regarding payment of tax

348

72.

Tax to include fines, etc.

349

73.

Tax to be a first charge

349

74.

Recovery of tax by seizure and sale

349

75. Recovery of tax on certificate to a magistrate

350

76. Recovery from debtor of taxpayer

351

77.

Recovery of tax from persons leaving the Colony

352

78.

Use of more than one means of recovery

353

PART XIII.-REPAYMENT.

79.

Tax paid in excess to be refunded...

353

PART XIV. PENALTIES AND OFFENCES. 80. Penalties for failure to make returns, making incorrect

returns, etc.

***

...

81. Breach of secrecy and other matters to be offences 82. Penal provisions relating to fraud, etc. 83. Tax payable notwithstanding proceedings 84. Prosecutions, sanction of Commissioner

PART XV.--GENERAL.

85. Power to make rules...

...

86. Board of Inland Revenue to prescribe forms

87. General power of Governor in Council to exempt

88. Exemption of charitable, ecclesiastical and educational bodies.

SCHEDULES.

295

354

355

356

357

Comments

Approved members can add comments, bookmarks, and private notes.

No comments yet.

Private Research Note

Private notes are available after approval.