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[1989 Ed.
assessment bore to the aggregate of their net assessable incomes
in that preceding year. (Added 71 of 1983 s. 31)
(1B) For the purpose of calculating net chargeable income under subsection (1) in order to ascertain provisional salaries tax for the year of assessment commencing on 1 April 1989 the references in section 12B(1)(b) and (2)(b) to section 42B(1) shall be read as references to section 42B(1) as amended by the Inland Revenue (Amendment) (No. 2) Ordinance 1989 (17 of 1989).
(Section 22(2) of 17 of 1989 incorporated)
(2) If a person commences to derive income from a source on a day within any year of assessment, an assessor may estimate the sum in respect of which provisional salaries tax is payable in that year and the succeeding year of assessment. (Amended 71 of 1983 s. 31)
(3) If a person ceases to derive income from a source within any year of assessment an assessor may estimate the sum in respect of which provisional salaries tax is payable for that year of assessment and for the year preceding that year of assessment. (Amended 71 of 1983 s. 31)
(4) If a person is liable to pay provisional salaries tax, an assessor shall, as soon as may be after the expiration of the time limited by the notice requiring that person to furnish a return under section 51(1), assess or estimate the amount of the provisional salaries tax which he is liable to pay.
(5) Notwithstanding subsection (4), an assessor may assess or estimate the amount of provisional salaries tax which any person is liable to pay if he is of the opinion that the person is about to leave Hong Kong or that for any other reason it is expedient to do so. (Amended 7 of 1986 s. 12)
(6) When an assessor has assessed or estimated the amount of provisional salaries tax which a person is liable to pay, the Commissioner shall give a notice to that person stating the amount of provisional salaries tax to be paid, and such due date for payment thereof as may be fixed by the Commissioner.
(6A) Where in any year of assessment a notice for payment of provisional salaries tax has been given under subsection (6) and thereafter any rate specified in Schedule 2, or any allowance provided for in section 42B, for that year of assessment is amended, the amount of provisional salaries tax stated in the notice shall nevertheless be payable. (Added 32 of 1981 s. 9)
(7) For the purposes of Part XII, provisional salaries tax shall be deemed to be a tax charged under the provisions of this Ordinance and a notice under subsection (6) shall be deemed to be a notice of assessment.
(Added 8 of 1973 s. 13. Amended 7 of 1975 s. 36)
63D. Demands for provisional salaries tax
(1) In any year of assessment, a notice for payment of provisional salaries tax may be
(a) given separately to any person liable to pay provisional salaries
tax; or
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Page 136
134
CAP. 112]
Inland Revenue
[1989 Ed.
assessment bore to the aggregate of their net assessable incomes
in that preceding year. (Added 71 of 1983 s. 31)
(1B) For the purpose of calculating net chargeable income under subsection (1) in order to ascertain provisional salaries tax for the year of assessment commencing on 1 April 1989 the references in section 12B(1)(b) and (2)(b) to section 42B(1) shall be read as references to section 42B(1) as amended by the Inland Revenue (Amendment) (No. 2) Ordinance 1989 (17 of 1989).
(Section 22(2) of 17 of 1989 incorporated)
(2) If a person commences to derive income from a source on a day within any year of assessment, an assessor may estimate the sum in respect of which provisional salaries tax is payable in that year and the succeeding year of assessment. (Amended 71 of 1983 s. 31)
(3) If a person ceases to derive income from a source within any year of assessment an assessor may estimate the sum in respect of which provisional salaries tax is payable for that year of assessment and for the year preceding that year of assessment. (Amended 71 of 1983 s. 31)
(4) If a person is liable to pay provisional salaries tax, an assessor shall, as soon as may be after the expiration of the time limited by the notice requiring that person to furnish a return under section 51(1), assess or estimate the amount of the provisional salaries tax which he is liable to pay.
(5) Notwithstanding subsection (4), an assessor may assess or estimate the amount of provisional salaries tax which any person is liable to pay if he is of the opinion that the person is about to leave Hong Kong or that for any other reason it is expedient to do so. (Amended 7 of 1986 s. 12)
(6) When an assessor has assessed or estimated the amount of provisional salaries tax which a person is liable to pay, the Commissioner shall give a notice to that person stating the amount of provisional salaries tax to be paid, and such due date for payment thereof as may be fixed by the Commissioner.
(6A) Where in any year of assessment a notice for payment of provisional salaries tax has been given under subsection (6) and thereafter any rate specified in Schedule 2, or any allowance provided for in section 42B, for that year of assessment is amended, the amount of provisional salaries tax stated in the notice shall nevertheless be payable. (Added 32 of 1981 s. 9)
(7) For the purposes of Part XII, provisional salaries tax shall be deemed to be a tax charged under the provisions of this Ordinance and a notice under subsection (6) shall be deemed to be a notice of assessment.
(Added 8 of 1973 s. 13. Amended 7 of 1975 s. 36)
63D. Demands for provisional salaries tax
(1) In any year of assessment, a notice for payment of provisional salaries tax may be
(a) given separately to any person liable to pay provisional salaries
tax; or
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