1989 Ed.]
Inland Revenue
{CAP. 112
115
(9) Any claim for an allowance by way of credit shall be made not later than 2 years after the end of the year of assessment, and in the event of any dispute as to the amount allowable the claim shall be subject to objection and appeal in like manner as an assessment.
(10) Where the amount of a credit given under the arrangement is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in Hong Kong 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 2 years from the time when all such assessments, adjustments and other determinations have been made, whether in Hong Kong or elsewhere, as are material in determining whether any and if so what credit falls to be given. (Amended 7 of 1986 s. 12)
PART IX
RETURNS, ETC.
51. Returns and information to be furnished
(1) An assessor may give notice in writing to any person requiring him within a reasonable time stated in such notice to furnish any return which may be specified by the Board of Inland Revenue for property tax, salaries tax or profits tax under Parts II, III, IV, XA, XB and XC, containing such particulars and in such form as may be specified by the Board of Inland Revenue. An assessor shall give notice to any individual who has elected or has been deemed to have 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 specified by the Board of Inland Revenue. (Amended 35 of 1965 s. 26; 39 of 1969 s. 9; 8 of 1973 s. 12; 7 of 1975 s. 33; 8 of 1983 s. 14; 17 of 1989 s. 14)
(2) Every person chargeable to tax for any year of assessment shall inform the Commissioner in writing that he is so chargeable not later than 4 months after the end of the basis period for that year of assessment unless he has already been required to furnish a return under the provisions of subsection (1). (Replaced 49 of 1956 s. 37)
(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 purposes of obtaining full information in regard to any matter which may affect any liability, responsibility or obligation of any person under this Ordinance-
1989 Ed.]
Inland Revenue
{CAP. 112
115
(9) Any claim for an allowance by way of credit shall be made not later than 2 years after the end of the year of assessment, and in the event of any dispute as to the amount allowable the claim shall be subject to objection and appeal in like manner as an assessment.
(10) Where the amount of a credit given under the arrangement is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in Hong Kong 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 2 years from the time when all such assessments, adjustments and other determinations have been made, whether in Hong Kong or elsewhere, as are material in determining whether any and if so what credit falls to be given. (Amended 7 of 1986 s. 12)
PART IX
RETURNS, ETC.
51. Returns and information to be furnished
(1) An assessor may give notice in writing to any person requiring him within a reasonable time stated in such notice to furnish any return which may be specified by the Board of Inland Revenue for property tax, salaries tax or profits tax under Parts II, III, IV, XA, XB and XC, containing such particulars and in such form as may be specified by the Board of Inland Revenue. An assessor shall give notice to any individual who has elected or has been deemed to have 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 specified by the Board of Inland Revenue. (Amended 35 of 1965 s. 26; 39 of 1969 s. 9; 8 of 1973 s. 12; 7 of 1975 s. 33; 8 of 1983 s. 14; 17 of 1989 s. 14)
(2) Every person chargeable to tax for any year of assessment shall inform the Commissioner in writing that he is so chargeable not later than 4 months after the end of the basis period for that year of assessment unless he has already been required to furnish a return under the provisions of subsection (1). (Replaced 49 of 1956 s. 37)
(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 purposes of obtaining full information in regard to any matter which may affect any liability, responsibility or obligation of any person under this Ordinance-
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