158
CAP. 112]
Inland Revenue
(1989 Ed.
issue a certificate containing particulars of such tax and the name and last known place of abode, business or employment of such person to a District Judge, who shall on receipt thereof issue a direction to the Commissioner of Police to take such measures including the use of such force as may be necessary to prevent such person from leaving Hong Kong without paying the tax or furnishing security to the satisfaction of the Commissioner for payment thereof. (Amended 49 of 1956 s. 57; 35 of 1969 Schedule)
(2) The District Judge shall cause a notice of his direction to the Commissioner of Police to be served on the person affected thereby either personally or by being delivered at his last known place of abode, business or employment. (Replaced 49 of 1965 s. 57. Amended 35 of 1969 Schedule)
(3) Production of a certificate signed by the Commissioner stating that the tax has been paid, or that security has been furnished for payment of the tax, to a police officer in charge of a police station shall be sufficient authority for allowing such person to leave Hong Kong. (Amended 30 of 1950 Schedule; 2 of 1971 s. 45)
(4) Any person who knowing that a direction has been issued under this section for the prevention of his departure from Hong Kong, leaves or attempts to leave Hong Kong without paying all tax assessed upon him or furnishing security to the satisfaction of the Commissioner for payment thereof shall be guilty of an offence and may be arrested without warrant by any police officer or member of the Immigration Service. Any person who commits an offence under this subsection shall be liable to a fine of $2,000 and to imprisonment for 6 months. (Added 49 of 1956 s. 57)
(5) No civil or criminal proceedings shall be instituted or maintained against the Crown, the Commissioner, a District Judge, the Commissioner of Police, or any police officer or member of the Immigration Service in respect of anything lawfully done under the authority of this section. (Added 49 of 1956 s. 57. Amended 35 of 1969 Schedule)
(Amended 7 of 1986 s. 12)
77A. Refusal of clearance to ships and aircraft where tax is in default
(1) In addition to any other powers of collection and recovery provided by this Ordinance, where a person has been charged to tax in respect of his profits from the business of shipowner or charterer or aircraft owner or charterer and such tax is in default and whether such person has been assessed directly or in the name of some other person, the Commissioner, with the prior approval of the Chief Secretary, may issue to the Director of Marine, the Director of Civil Aviation or other authority by whom clearance may be granted, a certificate containing the name or names of the said person and the particulars of the tax in default.
158
CAP. 112]
Inland Revenue
(1989 Ed.
issue a certificate containing particulars of such tax and the name and last known place of abode, business or employment of such person to a District Judge, who shall on receipt thereof issue a direction to the Commissioner of Police to take such measures including the use of such force as may be necessary to prevent such person from leaving Hong Kong without paying the tax or furnishing security to the satisfaction of the Commissioner for payment thereof. (Amended 49 of 1956 s. 57; 35 of 1969 Schedule)
(2) The District Judge shall cause a notice of his direction to the Commissioner of Police to be served on the person affected thereby either personally or by being delivered at his last known place of abode, business or employment. (Replaced 49 of 1965 s. 57. Amended 35 of 1969 Schedule)
(3) Production of a certificate signed by the Commissioner stating that the tax has been paid, or that security has been furnished for payment of the tax, to a police officer in charge of a police station shall be sufficient authority for allowing such person to leave Hong Kong. (Amended 30 of 1950 Schedule; 2 of 1971 s. 45)
(4) Any person who knowing that a direction has been issued under this section for the prevention of his departure from Hong Kong, leaves or attempts to leave Hong Kong without paying all tax assessed upon him or furnishing security to the satisfaction of the Commissioner for payment thereof shall be guilty of an offence and may be arrested without warrant by any police officer or member of the Immigration Service. Any person who commits an offence under this subsection shall be liable to a fine of $2,000 and to imprisonment for 6 months. (Added 49 of 1956 s. 57)
(5) No civil or criminal proceedings shall be instituted or maintained against the Crown, the Commissioner, a District Judge, the Commissioner of Police, or any police officer or member of the Immigration Service in respect of anything lawfully done under the authority of this section. (Added 49 of 1956 s. 57. Amended 35 of 1969 Schedule)
(Amended 7 of 1986 s. 12)
77A. Refusal of clearance to ships and
aircraft where tax is in default
(1) In addition to any other powers of collection and recovery provided by this Ordinance, where a person has been charged to tax in respect of his profits from the business of shipowner or charterer or aircraft owner or charterer and such tax is in default and whether such person has been assessed directly or in the name of some other person, the Commissioner, with the prior approval of the Chief Secretary, may issue to the Director of Marine, the Director of Civil Aviation or other authority by whom clearance may be granted, a certificate containing the name or names of the said person and the particulars of the tax in default.
No comments yet.
Private notes are available after approval.