Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 51B

Power to issue search warrant

(Past version on 30/06/1997).

(1) If the Commissioner, or an officer of the Inland Revenue Department not
below the rank of chief assessor authorized in writing by the Commissioner for
the purpose (in this section referred to as the authorized officer), satisfies
a magistrate, by statement made on oath,-

   (a)  that there are reasonable grounds for suspecting that a person has
        made an incorrect return or supplied false information having the
        effect of understating his income or profits chargeable to tax and has
        done so without reasonable excuse and not through an innocent
        oversight or omission; or

   (b)  that a person has failed to comply with an order of a court made under
        section 80(1) or (2A) directing him to comply with the requirements of
        a notice given to him under section 51(1) or (3), (Amended 56 of 1993
        s. 22) the magistrate may by warrant authorize the Commissioner or
        authorized officer to exercise the following powers-

        (i)    without previous notice at any reasonable time during the day,
               to enter and have free access to any land, buildings, or place
               where he suspects there to be any books, records, accounts or
               documents of that person, or of any other person, which may
               afford evidence material in assessing the liability of the
               first-mentioned person for tax, and there to search for and
               examine any books, records, accounts or documents; (Amended 43
               of 1975 s. 4)

        (ii)   in carrying out any such search, to open or cause to be removed
               and opened, any article in which he suspects any books,
               records, accounts or documents to be contained;

        (iii)  to take possession of any books, records, accounts or documents
               of that person or that person's spouse, and to make copies of
               such parts of any books, records, accounts or documents of any
               other person, as may afford evidence material in assessing the
               liability of the first-mentioned person for tax; (Replaced 43
               of 1975 s. 4. Amended 71 of 1983 s. 27)

        (iv)   to retain any such books, records, accounts or documents for as
               long as they may be reasonably required for any assessment to
               be made or for any proceedings under this Ordinance to be
               completed: Provided that if the Commissioner or authorized
               officer shall retain any book, record, account or document for
               a period of more than 14 days, the person aggrieved may apply
               in writing to the Board of Review for an order directing the
               return thereof and the Board of Review, after hearing the
               applicant or his authorized representative and the Commissioner
               or his representative, may so order, either unconditionally or
               subject to any condition which the Board may consider it proper
               to impose. (Amended 7 of 1975 s. 34)

(1A) Any officer of the Inland Revenue Department under the direction of the
Commissioner or an authorized officer may assist the Commissioner or an
authorized officer in the execution of a warrant issued under subsection (1)
and may exercise any of the powers referred to in subsection (1)(i), (ii) and
(iii). (Added 40 of 1972 s. 6)

(2) When exercising any power under subsection (1), the Commissioner or
authorized officer shall produce on demand the warrant issued to him under
that subsection.

(3) The person to whose affairs any books, records, accounts or documents
taken possession of under subsection (1) relate shall be entitled to examine
and make extracts from them at such times and under such conditions as the
Commissioner may determine.

(4) Any person who obstructs or hinders the Commissioner or an authorized
officer acting in the discharge of his duty under subsection

(1) or an officer assisting him under subsection (1A) commits an offence and
is liable on conviction to a fine at level 3 and imprisonment for 6 months.
(Amended 56 of 1993 s. 22; L.N. 338 of 1995; 4 of 2010 s. 8) (Added 26 of 1969
s. 28. Amended 40 of 1972 s. 6)