1989 Ed.]
Inland Revenue
[CAP. 112
125
57. Principal officer to act on behalf of a corporation or body of persons
(1) The secretary, manager, any director or the liquidator of a corporation and the principal officer of a body of persons shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Ordinance by such corporation or body of persons.
(2) If no secretary, manager, director or liquidator of a corporation or no principal officer of a body of persons is ordinarily resident in Hong Kong, the corporation or body of persons, as the case may be, shall inform the Commissioner, and keep him so informed at all times, of the name and address of an individual ordinarily resident in Hong Kong who shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Ordinance by such corporation or body of persons. (Amended 7 of 1986 s. 12)
58. Signature and service of notices
(Replaced 2 of 1971 s. 35)
(1) Every notice to be given by the Commissioner, an assistant commissioner, an assessor or an inspector under this Ordinance shall bear the name of the Commissioner, assistant commissioner, assessor or inspector, as the case may be, and every such notice shall be valid if the name of the Commissioner, assistant commissioner, assessor or inspector is duly printed or signed thereon. (Replaced 26 of 1969 s. 31)
(2) Every notice given by virtue of this Ordinance may be served on a person either personally or by being delivered at, or sent by post to, his last known postal address, place of abode, business or employment or any place at which he is, or was during the year to which the notice relates, employed or carrying on business or the land or buildings or land and buildings in respect of which he is chargeable to tax under Part II: (Amended 49 of 1956 s. 42; 26 of 1969 s. 31; 8 of 1983 s. 17)
Provided that a notice of assessment under section 62 shall be served personally or by being sent by registered post (or in the case of an assessment to property tax under Part II either by registered post or by ordinary post) to any such place as aforesaid. (Replaced 30 of 1950 Schedule)
(3) Any notice sent by post shall be deemed to have been served on the day succeeding the day on which it would have been received in the ordinary course by post.
(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.
(5) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorized to give or issue the same shall be judicially noticed.
1989 Ed.]
Inland Revenue
[CAP. 112
125
57. Principal officer to act on behalf of
a corporation or body of persons
(1) The secretary, manager, any director or the liquidator of a corporation and the principal officer of a body of persons shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Ordinance by such corporation or body of persons.
(2) If no secretary, manager, director or liquidator of a corporation or no principal officer of a body of persons is ordinarily resident in Hong Kong, the corporation or body of persons, as the case may be, shall inform the Commissioner, and keep him so informed at all times, of the name and address of an individual ordinarily resident in Hong Kong who shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Ordinance by such corporation or body of persons. (Amended 7 of 1986 s. 12)
58. Signature and service of notices
(Replaced 2 of 1971 s. 35)
(1) Every notice to be given by the Commissioner, an assistant commissioner, an assessor or an inspector under this Ordinance shall bear the name of the Commissioner, assistant commissioner, assessor or inspector, as the case may be, and every such notice shall be valid if the name of the Commissioner, assistant commissioner, assessor or inspector is duly printed or signed thereon. (Replaced 26 of 1969 s. 31)
(2) Every notice given by virtue of this Ordinance may be served on a person either personally or by being delivered at, or sent by post to, his last known postal address, place of abode, business or employment or any place at which he is, or was during the year to which the notice relates, employed or carrying on business or the land or buildings or land and buildings in respect of which he is chargeable to tax under Part II: (Amended 49 of 1956 s. 42; 26 of 1969 s. 31; 8 of 1983 s. 17)
Provided that a notice of assessment under section 62 shall be served personally or by being sent by registered post (or in the case of an assessment to property tax under Part II either by registered post or by ordinary post) to any such place as aforesaid. (Replaced 30 of 1950 Schedule)
(3) Any notice sent by post shall be deemed to have been served on the day succeeding the day on which it would have been received in the ordinary course by post.
(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.
(5) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorized to give or issue the same shall be judicially noticed.
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