1964_INLAND_REVENUE_ORDINANCE — Page 2

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1989 Ed.]

Inland Revenue

Section

CHAPTER 112

INLAND REVENUE ORDINANCE

[CAP. 112

I

ARRANGEMENT OF SECTIONS

Page

PART I

INTRODUCTORY

1. Short title

2. Interpretation

3. Establishment of Board of Inland Revenue. Power of Governor to appoint a

Commissioner and other officers

3A. Exercise of powers and duties

4. Official secrecy

PART II

PROPERTY TAX

5. Charge of property tax

5A. Ascertainment of assessable value

5B. Ascertainment of assessable value on or after 1 April 1983

6. (Repealed)

7. Reduction and refund in case of unoccupied property

7A. Interpretation

7B. Claims for refund of property tax

7C. Bad debts

PART III

SALARIES TAX

8. Charge of salaries tax

9. Definition of income from employment

10. Aggregation of incomes of spouses

11. (Repealed)

11A. (Repealed)

11B. Ascertainment of assessable income

11C. Office or employment of profit

13 14 14

15

19

21

22 22 22 22 23

23

26

29

29

29

29


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1989 Ed.] Inland Revenue Section CHAPTER 112 INLAND REVENUE ORDINANCE [CAP. 112 I ARRANGEMENT OF SECTIONS Page PART I INTRODUCTORY 1. Short title 2. Interpretation 3. Establishment of Board of Inland Revenue. Power of Governor to appoint a Commissioner and other officers 3A. Exercise of powers and duties 4. Official secrecy PART II PROPERTY TAX 5. Charge of property tax 5A. Ascertainment of assessable value 5B. Ascertainment of assessable value on or after 1 April 1983 6. (Repealed) 7. Reduction and refund in case of unoccupied property 7A. Interpretation 7B. Claims for refund of property tax 7C. Bad debts PART III SALARIES TAX 8. Charge of salaries tax 9. Definition of income from employment 10. Aggregation of incomes of spouses 11. (Repealed) 11A. (Repealed) 11B. Ascertainment of assessable income 11C. Office or employment of profit 13 14 14 15 19 21 22 22 22 22 23 23 26 29 29 29 29 Page information is not detected in this text, if "Page XX" is detected in other part of the text, it should be kept as original format. The original text is kept as it is, with some minor spacing correction. The output is in HTML format as requested.
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1989 Ed.] Inland Revenue Section CHAPTER 112 INLAND REVENUE ORDINANCE [CAP. 112 I ARRANGEMENT OF SECTIONS Page PART I INTRODUCTORY 1. Short title 2. Interpretation 3. Establishment of Board of Inland Revenue. Power of Governor to appoint a Commissioner and other officers 3A. Exercise of powers and duties ........................ 4. Official secrecy PART II PROPERTY TAX & 13 14 14 5. Charge of property tax 15 SA. Ascertainment of assessable value 19 5B. Ascertainment of assessable value on or after 1 April 1983 21 6. (Repealed) ! 7. Reduction and refund in case of unoccupied property.... 7A. Interpretation 7B. Claims for refund of property tax 7C. Bad debts 2 A * 2 * 22 22 22 22 23 ** PART III SALARIES TAX 8. Charge of salaries tax 23 9. Definition of income from employment 26 10. Aggregation of incomes of spouses 29 11. (Repealed) 29 11A. (Repealed) 29 L 11B. Ascertainment of assessable income 29 11C. Office or employment of profit 29
2026-05-04 20:34:08 · Baseline
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1989 Ed.]

Inland Revenue

Section

CHAPTER 112

INLAND REVENUE ORDINANCE

[CAP. 112

I

ARRANGEMENT OF SECTIONS

Page

PART I

INTRODUCTORY

1.

Short title

2.

Interpretation

3.

Establishment of Board of Inland Revenue. Power of Governor to appoint a

Commissioner and other officers

3A.

Exercise of powers and duties ........................

4.

Official secrecy

PART II

PROPERTY TAX

&

13

14

14

5.

Charge of property tax

15

SA.

Ascertainment of assessable value

19

5B.

Ascertainment of assessable value on or after 1 April 1983

21

6.

(Repealed)

!

7.

Reduction and refund in case of unoccupied property....

7A.

Interpretation

7B.

Claims for refund of property tax

7C.

Bad debts

2 A * 2 *

22

22

22

22

23

**

PART III

SALARIES TAX

8.

Charge of salaries tax

23

9.

Definition of income from employment

26

10.

Aggregation of incomes of spouses

29

11.

(Repealed)

29

11A.

(Repealed)

29

L

11B.

Ascertainment of assessable income

29

11C.

Office or employment of profit

29

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