43/895.5
5.75
152 CAP. 112]
Inland Revenue
[1989 Ed.
(2) Where an assessor refuses to correct an assessment in accordance with an application under this section he shall give notice thereof in writing to the person who made such application and such person shall thereupon have the same rights of objection and appeal under this Part as if such notice of refusal were a notice of assessment. (Added 35 of 1965 s. 36)
70B. Husband and wife
(Replaced 28 of 1964 s. 11)
41(IA) for personal
Where, following an election under section 58A for separate assessment by a husband and wife, either spouse makes an objection, appeal or application under this Part in respect of any assessment made in consequence of the election-
(a) the other spouse shall be deemed to be joined in the objection,
appeal or application;
(b) nothing in section 70 shall prevent a re-assessment being made in
respect of either spouse; and
(c) amended assessments may be issued to both spouses.
PART XII
(Added 71 of 1983 s. 34)
PAYMENT AND RECOVERY OF TAX
71. Provisions regarding payment of tax
(1) Tax charged under the provisions of this Ordinance shall be paid in the manner directed in the notice of assessment on or before a date specified in such notice. Any tax not so paid shall be deemed to be in default, and the person by whom such tax is payable, or where any tax is payable by more than one person or by a partnership then each of such persons or each partner in the partnership, shall be deemed to be a defaulter for the purposes of this Ordinance. (Replaced 49 of 1956 s. 53)
(2) Tax shall be paid notwithstanding any notice of objection or appeal, unless the Commissioner orders that payment of tax or any part thereof be held over pending the result of such objection or appeal: (Amended 7 of 1985 s. 2)
Provided that where the Commissioner so orders he may do so conditionally upon the person who or on whose behalf the objection or appeal is made providing security for the payment of the amount of tax or any part thereof the payment of which is held over either-
(a) by purchasing a certificate issued under the Tax Reserve
Certificates Ordinance (Cap. 289); or
(b) by furnishing a banker's undertaking,
as the Commissioner may require. (Added 7 of 1985 s. 2)
43/895.5
5.75
152 CAP. 112]
Inland Revenue
[1989 Ed.
(2) Where an assessor refuses to correct an assessment in accordance with an application under this section he shall give notice thereof in writing to the person who made such application and such person shall thereupon have the same rights of objection and appeal under this Part as if such notice of refusal were a notice of assessment. (Added 35 of 1965 s. 36)
70B. Husband and wife
(Replaced 28 of 1964 s. 11)
41 (IA) for personal
Where, following an election under section/58A for separate assessment by a husband and wife, either spouse makes an objection, appeal or application under this Part in respect of any assessment made in consequence of the election-
(a) the other spouse shall be deemed to be joined in the objection,
appeal or application;
(b) nothing in section 70 shall prevent a re-assessment being made in
respect of either spouse; and
(c) amended assessments may be issued to both spouses.
PART XII
(Added 71 of 1983 s. 34)
PAYMENT AND RECOVERY OF TAX
71. Provisions regarding payment of tax
(1) Tax charged under the provisions of this Ordinance shall be paid in the manner directed in the notice of assessment on or before a date specified in such notice. Any tax not so paid shall be deemed to be in default, and the person by whom such tax is payable, or where any tax is payable by more than one person or by a partnership then each of such persons or each partner in the partnership, shall be deemed to be a defaulter for the purposes of this Ordinance. (Replaced 49 of 1956 s. 53)
(2) Tax shall be paid notwithstanding any notice of objection or appeal, unless the Commissioner orders that payment of tax or any part thereof be held over pending the result of such objection or appeal: (Amended 7 of 1985 s. 2)
Provided that where the Commissioner so orders he may do so conditionally upon the person who or on whose behalf the objection or appeal is made providing security for the payment of the amount of tax or any part thereof the payment of which is held over either-
(a) by purchasing a certificate issued under the Tax Reserve
Certificates Ordinance (Cap. 289); or
(b) by furnishing a banker's undertaking,
as the Commissioner may require. (Added 7 of 1985 s. 2)
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