Inland Revenue.
[CAP. 112
(10) Where the amount of a credit given under the [s. 50 cont.] arrangement is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in the Colony or elsewhere, nothing in this Ordinance limiting the time for the making of assessments or claims for relief shall apply to any assessment or claim to which the adjustment gives rise, being an assessment or claim made not later than two years from the time when all such assessments, adjustments and other determinations have been made, whether in the Colony or elsewhere, as are material in determining whether any and if so what credit falls to be given.
[51]
PART IX.
Returns, etc.
51. (1) An assessor may give notice in writing to any person requiring him within a reasonable time stated in such notice to furnish a return of any sum assessable to property tax, salaries and annuities tax, profits tax or interest tax under Parts II, III, IV and V, containing such particulars and in such form as may be prescribed. An assessor shall give notice to any individual who has elected to be personally assessed under Part VII requiring him within a reasonable time stated in such notice to furnish a return of his total income assessable under this Ordinance, containing such particulars and in such form as may be prescribed.
(2) Every person chargeable with tax for any year of assessment who has not been required within a period of three months after the commencement of such year of assessment to make a return of any income assessable to such tax for that year as provided in subsection (1) shall within fourteen days after the expiration of such period give notice to the Commissioner that he is so chargeable.
(3) An assessor may give notice in writing to any person when and as often as he thinks necessary requiring him within a reasonable time stated in such notice to furnish fuller or further returns respecting any matter of which a return is required or prescribed by this Ordinance.
(4) For the purpose of obtaining full information in respect of any person's income which is assessable to tax under this Ordinance-
Returns and information to be furnished.
335
Inland Revenue.
[CAP. 112
(10) Where the amount of a credit given under the [8. 50 cont.] arrangement is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in the Colony or elsewhere, nothing in this Ordinance limiting the time for the making of assessments or claims for relief shall apply to any assessment or claim to which the adjustment gives rise, being an assessment or claim made not later than two years from the time when all such assessments, adjustments and other determinations have been made, whether in the Colony or elsewhere, as are material in determining whether any and if so what credit falls to be given.
[51]
PART IX.
Returns, etc.
51. (1) An assessor may give notice in writing to any person requiring him within a reasonable time stated in such notice to furnish a return of any sum assessable to property tax, salaries and annuities tax, profits tax or interest tax under Parts II, III, IV and V, containing such particulars and in such form as may be prescribed. An assessor shall give notice to any individual who has elected to be personally assessed under Part VII requiring him within a reasonable time stated in such notice to furnish a return of his total income assessable under this Ordinance, containing such particulars and in such form as may be prescribed.
(2) Every person chargeable with tax for any year of assessment who has not been required within a period of three months after the commencement of such year of assessment to make a return of any income assessable to such tax for that year as provided in subsection (1) shall within fourteen days after the expiration of such period give notice to the Commissioner that he is so chargeable.
(3) An assessor may give notice in writing to any person when and as often as he thinks necessary requiring him within a reasonable time stated in such notice to furnish fuller or further returns respecting any matter of which a return is required or prescribed by this Ordinance.
(4) For the purpose of obtaining full information in respect of any person's income which is assessable to tax under this Ordinance-
Returns and be furnished.
information to
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335
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