1964_INLAND_REVENUE_ORDINANCE — Page 7

HK Historical Laws 香港歷史法例 All AI Reviewed
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CAP. 112]

Inland Revenue

[1989 Ed.

Section

PART XB

Page

PROVISIONAL PROFITS TAX

63G. Liability for provisional profits tax 136

63H. Amount of provisional profits tax 137

63I. Demands for provisional profits tax 138

63J.

63K. Holding over of payment of provisional profits tax Provisional profits tax to be applied against profits tax 138 139

PART XC

PROVISIONAL PROPERTY TAX

63L. Liability for provisional property tax 140

63M. Amount of provisional property tax 140

63N. Demands for provisional property tax 141

63O. Holding over of payment of provisional property tax 141

63P. Provisional property tax to be applied against property tax 142

PART XI

OBJECTIONS AND APPEALS

64. Objections 142

65. Constitution of the Board of Review 145

66. Right of appeal to the Board of Review 145

67. Transfer of appeals under section 66 for hearing and determination by High Court instead of Board of Review 146

68. Hearing and disposal of appeals to the Board of Review 147

69. Appeals to the High Court 149

69A. Right to appeal directly to Court of Appeal against decision of Board of Review 150

70. Assessments or amended assessments to be final 151

70A. Powers of assessor to correct errors 151

70B. Husband and wife 152

PART XII

PAYMENT AND RECOVERY OF TAX 152

71. Provisions regarding payment of tax 155

72. Tax to include fines, etc. 156

73-74. (Repealed)

75. Tax recoverable as a civil debt through the District Court. 156

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CAP. 112] Inland Revenue [1989 Ed. Section PART XB Page PROVISIONAL PROFITS TAX 63G. Liability for provisional profits tax 136 63H. Amount of provisional profits tax 137 63I. Demands for provisional profits tax 138 63J. 63K. Holding over of payment of provisional profits tax Provisional profits tax to be applied against profits tax 138 139 PART XC PROVISIONAL PROPERTY TAX 63L. Liability for provisional property tax 140 63M. Amount of provisional property tax 140 63N. Demands for provisional property tax 141 63O. Holding over of payment of provisional property tax 141 63P. Provisional property tax to be applied against property tax 142 PART XI OBJECTIONS AND APPEALS 64. Objections 142 65. Constitution of the Board of Review 145 66. Right of appeal to the Board of Review 145 67. Transfer of appeals under section 66 for hearing and determination by High Court instead of Board of Review 146 68. Hearing and disposal of appeals to the Board of Review 147 69. Appeals to the High Court 149 69A. Right to appeal directly to Court of Appeal against decision of Board of Review 150 70. Assessments or amended assessments to be final 151 70A. Powers of assessor to correct errors 151 70B. Husband and wife 152 PART XII PAYMENT AND RECOVERY OF TAX 152 71. Provisions regarding payment of tax 155 72. Tax to include fines, etc. 156 73-74. (Repealed) 75. Tax recoverable as a civil debt through the District Court. 156
Baseline (Original)
6 CAP. 112] Inland Revenue [1989 Ed. Section PART XB Page PROVISIONAL PROFITS TAX 63G. Liability for provisional profits tax 136 63H. Amount of provisional profits tax 137 631. Demands for provisional profits tax 138 63J. 63K. Holding over of payment of provisional profits tax Provisional profits tax to be applied against profits tax 138 139 PART XC PROVISIONAL PROPERTY TAX 63L. Liability for provisional property tax 140 63M. Amount of provisional property tax 140 63N. Demands for provisional property tax 141 630. Holding over of payment of provisional property tax 141 63P. Provisional property tax to be applied against property tax 142 PART XI OBJECTIONS AND APPEALS 64. Objections 142 65. Constitution of the Board of Review 145 66. Right of appeal to the Board of Review 145 67. Transfer of appeals under section 66 for hearing and determination by High Court instead of Board of Review 146 68. Hearing and disposal of appeals to the Board of Review 147 69. Appeals to the High Court 149 69A. Right to appeal directly to Court of Appeal against decision of Board of Review 150 70. Assessments or amended assessments to be final 151 70A. Powers of assessor to correct errors 151 70B. Husband and wife 152 PART XII PAYMENT AND RECOVERY OF TAX 152 71. Provisions regarding payment of tax 155 72. Tax to include fines, etc. 156 73-74. (Repealed) 75. Tax recoverable as a civil debt through the District Court. 156
2026-05-04 20:34:42 · Baseline
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6

CAP. 112]

Inland Revenue

[1989 Ed.

Section

PART XB

Page

PROVISIONAL PROFITS TAX

63G.

Liability for provisional profits tax

136

63H.

Amount of provisional profits tax

137

631.

Demands for provisional profits tax

138

63J.

63K.

Holding over of payment of provisional profits tax Provisional profits tax to be applied against profits tax

138

139

PART XC

PROVISIONAL PROPERTY TAX

63L.

Liability for provisional property tax

140

63M.

Amount of provisional property tax

140

63N.

Demands for provisional property tax

141

630.

Holding over of payment of provisional property tax

141

63P.

Provisional property tax to be applied against property tax

142

PART XI

OBJECTIONS AND APPEALS

64.

Objections

142

65.

Constitution of the Board of Review

145

66.

Right of appeal to the Board of Review

145

67.

Transfer of appeals under section 66 for hearing and determination by High

Court instead of Board of Review

146

68.

Hearing and disposal of appeals to the Board of Review

147

69.

Appeals to the High Court

149

69A.

Right to appeal directly to Court of Appeal against decision of Board of

Review

150

70.

Assessments or amended assessments to be final

151

70A.

Powers of assessor to correct errors

151

70B.

Husband and wife

152

PART XII

PAYMENT AND RECOVERY OF TAX

152

71.

Provisions regarding payment of tax

155

72.

Tax to include fines, etc.

156

73-74. (Repealed)

75.

Tax recoverable as a civil debt through the District Court.

156

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