CAP. 140]
Air Passenger Departure Tax
[1985 Ed.
Originally 25 of 1983.
61 of 1984. L.N. 64/85. 18 of 1985. L.N. 207/85. 44 of 1985.
Short title.
2N15747 LN401039
Interpretation.
Imposition of tax.
First Schedule.
Collection of tax.
Records.
CHAPTER 140
AIR PASSENGER DEPARTURE TAX
To impose a tax on passengers departing by air from Hong Kong and for purposes connected therewith.
[9 June 1983.]
1. This Ordinance may be cited as the Air Passenger Departure Tax Ordinance.
2. In this Ordinance, unless the context otherwise requires-
"aircraft" includes both fixed wing and rotary wing aircraft;
"airport" means the Hong Kong International Airport;
"Director" means the Director of Civil Aviation;
"operator" means, in relation to any aircraft, the person for the time being having control over the management of the aircraft, and includes an agent of such person appointed under section 11;
"passenger" means any person carried or to be carried on an aircraft other than a bona fide member of the flight crew or cabin staff operating the aircraft flight;
"tax" means the air passenger departure tax imposed under section 3.
3. (1) Subject to sections 12 and 13, every passenger intending to depart from Hong Kong by aircraft at the airport shall, before embarking on the aircraft for that purpose, pay in accordance with this Ordinance an air passenger departure tax of the appropriate amount specified in the First Schedule.
(2) The Legislative Council may by resolution amend the First Schedule.
4. A passenger liable to pay the tax shall make payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong and the operator shall collect that tax and pay it to the Director of Accounting Services under section 7.
5. (1) An operator shall maintain proper records of passengers embarking on aircraft under the control of the operator and of the tax paid to the operator.
(2) The Director, or any person authorized, in writing, by him, may at any reasonable time inspect and take copies of the records maintained under subsection (1).
2
CAP. 140]
Air Passenger Departure Tax
[1985 Ed.
Originally 25 of 1983.
61 of 1984. L.N. 64/85. 18 of 1985. L.N. 207/85. 44 of 1985.
Short title.
2N15747 LN401039
Interpretation.
Imposition of tax.
First Schedule.
Collection of tax.
Records.
CHAPTER 140
AIR PASSENGER DEPARTURE TAX
To impose a tax on passengers departing by air from Hong Kong and
for purposes connected therewith.
[9 June 1983.]
1. This Ordinance may be cited as the Air Passenger Depar- ture Tax Ordinance.
2. In this Ordinance, unless the context otherwise requires-
"aircraft" includes both fixed wing and rotary wing aircraft;
"airport" means the Hong Kong International Airport;
"Director" means the Director of Civil Aviation:
"operator" means, in relation to any aircraft, the person for the time being having control over the management of the aircraft, and includes an agent of such person appointed under section 11;
"passenger" means any person carried or to be carried on an aircraft other than a bona fide member of the flight crew or cabin staff operating the aircraft flight;
"tax" means the air passenger departure tax imposed under sec-
tion 3.
3.
(1) Subject to sections 12 and 13, every passenger intend- ing to depart from Hong Kong by aircraft at the airport shall, before embarking on the aircraft for that purpose, pay in accordance with this Ordinance an air passenger departure tax of the appropriate amount specified in the First Schedule.
(2) The Legislative Council may by resolution amend the First Schedule.
4. A passenger liable to pay the tax shall make payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong and the operator shall collect that tax and pay it to the Director of Accounting Services under section 7.
5. (1) An operator shall maintain proper records of pas- sengers embarking on aircraft under the control of the operator and of the tax paid to the operator.
(2) The Director, or any person authorized, in writing, by him. may at any reasonable time inspect and take copies of the records maintained under subsection (1).
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