1964_INLAND_REVENUE_ORDINANCE — Page 8

HK Historical Laws 香港歷史法例 All AI Reviewed
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1989 Ed.]

Inland Revenue

[CAP. 112

7

Section

Page

Recovery of tax from wife.

~156′′

76. Recovery of tax from a debtor of the taxpayer

157

17. Recovery of tax from persons leaving Hong Kong..

157

77A. Refusal of clearance to ships and aircraft where tax is in default.....

158

159

78. (Repealed)

PART XIII

REPAYMENT

79. Tax paid in excess to be refunded

159

PART XIV

PENALTIES AND OFFENCES

80. Penalties for failure to make returns, making incorrect returns, etc.

160

80A. (Repealed)

161

81. Breach of secrecy and other matters to be offences

161

82. Penal provisions relating to fraud, etc.

161

82A. Additional tax in certain cases

162

82B. Appeals against assessment to additional tax to Board of Review .....

164

83. Tax payable notwithstanding proceedings

164

84. Prosecutions, sanction of Commissioner

164

PART XV

GENERAL

85. Power to make rules

165

86. Board of Inland Revenue to specify forms

165

87. General power of Governor in Council to exempt

166

87A. Approval of retirement schemes

166

88. Exemption of charitable bodies

166

Schedule 1. Standard Rate

166

Schedule 2. Rates

167

Schedule 3. Public Utility Companies

171

Schedule 4-Percentage reduction specified for the purposes of s. 42B(1)

171

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1989 Ed.] Inland Revenue [CAP. 112 7 Section Page Recovery of tax from wife. ~156′′ 76. Recovery of tax from a debtor of the taxpayer 157 17. Recovery of tax from persons leaving Hong Kong.. 157 77A. Refusal of clearance to ships and aircraft where tax is in default..... 158 159 78. (Repealed) PART XIII REPAYMENT 79. Tax paid in excess to be refunded 159 PART XIV PENALTIES AND OFFENCES 80. Penalties for failure to make returns, making incorrect returns, etc. 160 80A. (Repealed) 161 81. Breach of secrecy and other matters to be offences 161 82. Penal provisions relating to fraud, etc. 161 82A. Additional tax in certain cases 162 82B. Appeals against assessment to additional tax to Board of Review ..... 164 83. Tax payable notwithstanding proceedings 164 84. Prosecutions, sanction of Commissioner 164 PART XV GENERAL 85. Power to make rules 165 86. Board of Inland Revenue to specify forms 165 87. General power of Governor in Council to exempt 166 87A. Approval of retirement schemes 166 88. Exemption of charitable bodies 166 Schedule 1. Standard Rate 166 Schedule 2. Rates 167 Schedule 3. Public Utility Companies 171 Schedule 4-Percentage reduction specified for the purposes of s. 42B(1) 171
Baseline (Original)
1989 Ed.] Inland Revenue [CAP. 112 7 Section Page Recovery of tax from wife. ~156′′ 76. Recovery of tax from a debtor of the taxpayer 157 17. Recovery of tax from persons leaving Hong Kong.. 157 77A. Refusal of clearance to ships and aircraft where tax is in default..... 158 159 78. (Repealed) PART XIII REPAYMENT 79. Tax paid in excess to be refunded 159 PART XIV PENALTIES AND OFFENCES 80. Penalties for failure to make returns, making incorrect returns, etc. 160 80A. (Repealed) 161 81. Breach of secrecy and other matters to be offences 161 82. Penal provisions relating to fraud, etc. 161 82A. Additional tax in certain cases 162 82B. Appeals against assessment to additional tax to Board of Review ..... 164 83. Tax payable notwithstanding proceedings 164 844. Prosecutions, sanction of Commissioner 164 PART XV GENERAL 85. Power to make rules 165 86. Board of Inland Revenue to specify forms 165 87. General power of Governor in Council to exempt 166 87A. Approval of retirement schemes 166 88. Exemption of charitable bodies 166 > Schedule 1. Standard Rate 166 Schedule 2. Rates 167 Schedule 3. Public Utility Companies 171 Schedule 4-Percentage reduction specified for the purposes of s. 42B(1) 171
2026-05-04 20:34:48 · Baseline
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1989 Ed.]

Inland Revenue

[CAP. 112

7

Section

Page

Recovery of tax from wife.

~156′′

76.

Recovery of tax from a debtor of the taxpayer

157

17.

Recovery of tax from persons leaving Hong Kong..

157

77A.

Refusal of clearance to ships and aircraft where tax is in default.....

158

159

78.

(Repealed)

PART XIII

REPAYMENT

79.

Tax paid in excess to be refunded

159

PART XIV

PENALTIES AND OFFENCES

80.

Penalties for failure to make returns, making incorrect returns, etc.

160

80A.

(Repealed)

161

81.

Breach of secrecy and other matters to be offences

161

82.

Penal provisions relating to fraud, etc.

161

82A.

Additional tax in certain cases

162

82B.

Appeals against assessment to additional tax to Board of Review .....

164

83.

Tax payable notwithstanding proceedings

164

844.

Prosecutions, sanction of Commissioner

164

PART XV

GENERAL

85.

Power to make rules

165

86.

Board of Inland Revenue to specify forms

165

87.

General power of Governor in Council to exempt

166

87A.

Approval of retirement schemes

166

88.

Exemption of charitable bodies

166

>

Schedule 1. Standard Rate

166

Schedule 2. Rates

167

Schedule 3. Public Utility Companies

171

Schedule 4-Percentage reduction specified for the purposes of s. 42B(1)

171

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