1989 Ed.]
Inland Revenue
[CAP. 112
157
76. Recovery of tax from a debtor of the taxpayer
(1) Where tax payable by a person is in default, or a person charged to tax has quitted Hong Kong or in the opinion of the Commissioner is likely to quit Hong Kong without paying all the tax charged to him, and it appears to the Commissioner to be probable that any other person (hereinafter in this subsection referred to as "the third party")- (Amended 7 of 1986 s. 12)
(a) owes or is about to pay money to such person (hereinafter in this subsection referred to as "the taxpayer"); or
(b) holds money for or on account of the taxpayer; or
(c) holds money on account of some other person for payment to the taxpayer; or
(d) has authority from some other person to pay money to the taxpayer,
the Commissioner may give the third party notice in writing (a copy of which shall be sent by post to the taxpayer) requiring him to pay such moneys not exceeding the amount of tax in default or charged, as the case may be, to the officer named in the notice. The notice shall apply to all such moneys which are in the third party's hands or due from him or about to be paid by him at the date of receipt of such notice or which come into his hands or become due from him or about to be paid by him at any time within a period of 30 days thereafter. (Replaced 26 of 1969 s. 36)
(2) Any person who has made any payment in pursuance of this section shall be deemed to have acted under the authority of the person by whom the tax was payable or on whom it was charged and of all other persons concerned, and is hereby indemnified in respect of such payment against all proceedings civil or criminal notwithstanding the provisions of any written law, contract or agreement.
(3) Any person to whom notice has been given under subsection (1) who is unable to comply therewith shall within 14 days of the expiration of the period of 30 days from the date of receipt of such notice give notice in writing to the Commissioner acquainting him with the facts.
(4) Any person to whom a notice has been given under subsection (1) who could have complied therewith but failed to do so within 14 days after the expiration of the period referred to in subsection (1), shall be personally liable for the whole of the tax which he was required to pay, and such tax may be recovered from him by all means provided in this Ordinance for the recovery of tax from a person who has made default in payment.
77. Recovery of tax from persons leaving Hong Kong
(Replaced 49 of 1956 s. 56)
(1) Where the Commissioner is of opinion that any person is about to or likely to leave Hong Kong without paying all tax assessed upon him, he may
1989 Ed.]
Inland Revenue
[CAP. 112
157
76. Recovery of tax from a debtor of the taxpayer
(1) Where tax payable by a person is in default, or a person charged to tax has quitted Hong Kong or in the opinion of the Commissioner is likely to quit Hong Kong without paying all the tax charged to him, and it appears to the Commissioner to be probable that any other person (hereinafter in this subsection referred to as "the third party")- (Amended 7 of 1986 s. 12)
(a) owes or is about to pay money to such person (hereinafter in this
subsection referred to as "the taxpayer"); or
(b) holds money for or on account of the taxpayer; or
(c) holds money on account of some other person for payment to the
taxpayer; or
(d) has authority from some other person to pay money to the
taxpayer,
the Commissioner may give the third party notice in writing (a copy of which shall be sent by post to the taxpayer) requiring him to pay such moneys not exceeding the amount of tax in default or charged, as the case may be, to the officer named in the notice. The notice shall apply to all such moneys which are in the third party's hands or due from him or about to be paid by him at the date of receipt of such notice or which come into his hands or become due from him or about to be paid by him at any time within a period of 30 days thereafter. (Replaced 26 of 1969 s. 36)
(2) Any person who has made any payment in pursuance of this section shall be deemed to have acted under the authority of the person by whom the tax was payable or on whom it was charged and of all other persons concerned, and is hereby indemnified in respect of such payment against all proceedings civil or criminal notwithstanding the provisions of any written law, contract or agreement.
(3) Any person to whom notice has been given under subsection (1) who is unable to comply therewith shall within 14 days of the expiration of the period of 30 days from the date of receipt of such notice give notice in writing to the Commissioner acquainting him with the facts.
(4) Any person to whom a notice has been given under subsection (1) who could have complied therewith but failed to do so within 14 days after the expiration of the period referred to in subsection (1), shall be personally liable for the whole of the tax which he was required to pay, and such tax may be recovered from him by all means provided in this Ordinance for the recovery of tax from a person who has made default in payment.
77. Recovery of tax from persons leaving Hong Kong
(Replaced 49 of 1956 s. 56)
(1) Where the Commissioner is of opinion that any person is about to or likely to leave Hong Kong without paying all tax assessed upon him, he may
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