Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 51

Returns and information to be furnished

(Past version on 30/06/1997).

PART IX

RETURNS, ETC.

(1) An assessor may give notice in writing to any person requiring him within
a reasonable time stated in such notice to furnish any return which may be
specified by the Board of Inland Revenue for-

   (a)  property tax, salaries tax or profits tax; or

   (b)  property tax, salaries tax and profits tax, under Parts II, III, IV,
        XA, XB, and XC. (Replaced 52 of 1993 s. 5. Amended 5 of 2003 s. 7)

(2) Every person chargeable to tax for any year of assessment shall inform the
Commissioner in writing that he is so chargeable not later than 4 months after
the end of the basis period for that year of assessment unless he has already
been required to furnish a return under the provisions of subsection (1).
(Replaced 49 of 1956 s. 37)

(2A) An assessor shall give notice to any individual who has elected to be
personally assessed under Part VII requiring that individual within a
reasonable time stated in the notice to furnish a return in the specified form
of his total income assessable under this Ordinance. (Added 43 of 1989 s. 16)

(2B) Where a notice is required to be given under subsection (2A) to an
individual who is married and not living apart from his or her spouse-

   (a)  such notice shall be given to both that individual and his or her
        spouse; and

   (b)  they shall be required to furnish a return of their joint total 
        income assessable under this Ordinance. (Added 43 of 1989 s. 16)

(2C) For the purposes of this section, compliance by a person, and his or her
spouse when they have jointly elected to be personally assessed, with the
requirements of a notice issued under subsection (1) shall be deemed to be
compliance with the requirements of a notice issued under subsection (2A) or
(2B). (Added 52 of 1993 s. 5)

(3) An assessor may give notice in writing to any person when and as often as
he thinks necessary requiring him within a reasonable time stated in such
notice to furnish fuller or further returns respecting any matter of which a
return is required or prescribed by this Ordinance.

(4) For the purposes of obtaining full information in regard to any matter
which may affect any liability, responsibility or obligation of any person
under this Ordinance-

   (a)  an assessor or an inspector may give notice in writing to such person,
        or to any other person whom he considers may be in possession of
        information or documents in regard to any such matter as aforesaid,
        requiring him within such reasonable time as is stated in the notice
        to furnish all information in his possession respecting any such
        matter, and to produce for examination any deeds, plans, instruments,
        books, accounts, trade lists, stock lists, vouchers, bank statements
        or other documents which the assessor or inspector giving the notice
        considers are or may be relevant for the purpose aforesaid: Provided
        that in the case of a notice under this paragraph requiring the
        production of any account kept by a solicitor and relating to the
        affairs of any client or clients of his, production of a copy of all
        relevant entries therein respecting any matter upon which information
        is sought shall be a sufficient compliance with the aforesaid
        requirement of the notice if the copy is certified by the solicitor as
        being a correct copy of all relevant entries in such account
        respecting the matter aforesaid;

   (b)  an assistant commissioner may give notice in writing to such person,
        or to such other person, requiring him, at a time and place to be
        named by the assistant commissioner, to attend and be examined, and
        upon such examination to answer truthfully all questions put to him,
        respecting any such matter as aforesaid. (Replaced 35 of 1965 s. 26.
        Amended 40 of 1972 s. 4)

(4A) For the avoidance of doubt it is hereby declared that the powers
conferred by subsection (4) include the power to require information from, and
to require the attendance for the purpose of being examined of,-

   (a)  any person, or any employee of any person, who was a party to any
        particular land or property transaction;

   (b)  any person, or any employee of any person, who has acted for or is
        acting for any party to any particular land or property transaction;

   (c)  any person who either paid or received, directly or indirectly, any
        consideration, brokerage, commission or fee in respect of or in
        connection with any particular land or property transaction; and

   (d)  any person, or any employee of any person, who was concerned in the
        passing of any consideration, brokerage, commission or fee, or in the
        clearing or collection of any cheque or other instrument of exchange,
        respecting any particular land or property transaction, as to any of
        the following matters, that is to say-

        (i)    the full names (including aliases) and addresses of any of the
               persons referred to in paragraphs (a) to (d) and any other
               information in his possession which may be helpful in
               identifying or locating any such persons;

        (ii)   any consideration, brokerage, commission or fee paid or
               received in respect of or in connection with any such land or
               property transaction; and

        (iii)  the terms and conditions of any such land or property
               transaction; and the existence in respect of any communication,
               whether oral or written, of privilege from disclosure shall not
               constitute any excuse for the non-disclosure of information as
               to any of the matters specified in paragraphs (i) to (iii)
               where disclosure thereof is required from any of the persons
               referred to in paragraphs (a) to (d), but except as aforesaid
               nothing in subsection (4) shall require disclosure by counsel
               or solicitor of any privileged information or communication
               given or made to him in that capacity. (Added 35 of 1965 s. 26)

(4B) (a) Any person who without reasonable excuse, the burden of proof whereof
shall lie upon him, fails to comply with the requirements of a notice given to
him under subsection (4)(a) or fails to attend in answer to a notice issued
under subsection (4)(b) or having attended fails to answer any questions put
to him, being questions which under that paragraph may be put to him, shall be
liable to a penalty at level 3 recoverable under section 75 as a civil debt
due to the Government: (Amended 11 of 1985 s. 3; L.N 338 of 1995; 19 of 1996
s. 15) Provided that-

        (i)    the Commissioner may compound any such penalty and may before
               judgment in proceedings therefor stay or compound such
               proceedings, or may refuse to accept payment of such penalty or
               any part thereof except under a judgment of the court in
               proceedings for the recovery thereof;

        (ii)   the court before which any proceedings for such penalty are
               brought may, if it thinks fit, give judgment for a less amount.

   (b)  In addition to giving judgment for the penalty or any less amount as
        aforesaid, the court may order the person against whom the proceedings
        were brought to do, within a time specified in the order, the act
        which he has failed to do. (Added 35 of 1965 s. 26)

(5) A return, statement, or form purporting to be furnished under this
Ordinance by or on behalf of any person shall for all purposes be deemed to
have been furnished by that person or by his authority, as the case may be,
unless the contrary is proved, and any person signing any such return,
statement, or form shall be deemed to be cognizant of all matters therein.

(6) Any person who ceases to carry on any trade, profession or business or who
ceases to own any source of income or to be the owner of any
land or buildings or land and buildings in respect of which tax is chargeable
under the provisions of Part II, III, IV or VII shall so inform the
Commissioner in writing within 1 month of such cessation. (Replaced 49 of 1956
s. 37. Amended 8 of 1983 s. 14)

(7) Any person chargeable to tax under Part III, IV or VII who is about to
leave Hong Kong for any period exceeding 1 month shall give notice in writing
to the Commissioner of his expected date of departure, and if he intends to
return to Hong Kong the approximate date of his return. Such notice shall be
given not later than 1 month before the expected date of departure: Provided
that-

   (a)  the Commissioner may accept such shorter notice as he may deem
        reasonable; and

   (b)  this subsection shall not apply in the case of an individual who is
        required in the course of his employment, business or profession to
        leave Hong Kong at frequent intervals. (Added 49 of 1956 s. 37.
        Amended 7 of 1986 s. 12)

(8) Any person chargeable to tax under Part II, III, IV or VII who changes his
address shall within 1 month inform the Commissioner in writing of the
particulars of the change. (Added 2 of 1971 s. 33. Amended 8 of 1983 s. 14)

(9) (Repealed 43 of 1975 s. 2)