Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 41

Election for personal assessment

(1) Subject to subsection (1A), an individual-

   (a)  of or above the age of 18 years, or under that age if both his or her
        parents are dead; and

   (b)  who is or, if he or she is married, whose spouse is either a permanent
        or temporary resident, may elect for personal assessment on his or her
        total income in accordance with this Part. (Replaced 43 of 1989 s. 12)

(1A) Where-

   (a)  an individual is married and not living apart from his or her spouse;
        and

   (b)  both that individual and his or her spouse-

        (i)    have income assessable under this Ordinance; and

        (ii)   are eligible to make an election under subsection (1), then
               that individual may not make such an election unless his or her
               spouse does so too. (Added 43 of 1989 s. 12)

(2) Where an individual is deceased an executor shall have the same right to
elect for personal assessment on the total income of the deceased as the
deceased would have if he were alive. (Replaced 35 of 1965 s. 23. Amended 71
of 1983 s. 20; 43 of 1989 s. 12)

(2A) Where-

   (a)  a deceased individual, or his executor on his behalf, elected to be
        personally assessed for the year of assessment in which the deceased
        died; and

   (b)  that individual was a partner in a partnership; and

   (c)  that individual had a share of the partnership assessable  profits or
        losses in the year of assessment following that in which he died, then
        his executor may claim to have that share of such assessable profits
        or losses computed in accordance with Part IV included in the
        deceased's total income for the year of assessment in which he died.
        (Added 7 of 1975 s. 29)

(3) Any election under this section shall be made in writing and lodged with
the Commissioner not later than 2 years after the end of the
year of assessment in respect of which the election is made or 1 month after
an assessment of income or profits forming part of the individual's total
income for such year of assessment becomes final and conclusive under
section 70 or within such further period, if any, as the Commissioner may
allow as being reasonable in the particular circumstances, whichever is the
later. (Amended 2 of 1971 s. 31)

(4) In this section-

"permanent resident" (永久性居民) means an individual who ordinarily
resides in Hong Kong; (Amended 7 of 1986 s. 12)

"temporary resident" (臨時居民) means an individual who stays in Hong Kong
for a period or a number of periods amounting to more than 180 days during the
year of assessment in respect of which the election is made or for a period or
periods amounting to more than 300 days in 2 consecutive years of assessment
one of which is the year of assessment in respect of which the election is
made. (Replaced 36 of 1955 s. 47. Amended 71 of 1983 s. 20; 7 of 1986 s. 12;
56 of 1993 s. 20)

"permanent resident" (永久性居民)

"temporary resident" (臨時居民)