Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 52

Information to be furnished by officials and employers

(1) The Commissioner may give notice in writing to any officer in the
employment of the Government or of any public body requiring him within a
reasonable time stated in such notice to furnish any particulars which he may
require for the purposes of this Ordinance which may be in the possession of
such officer: Provided that no such officer shall by virtue of this section be
obliged to disclose any particulars as to which he is under any express
statutory obligation to observe secrecy.

(2) Every person who is an employer shall, when required to do so by notice in
writing given by an assessor, furnish within a reasonable time stated in such
notice a return containing the names and places of residence and the full
amount of the remuneration, whether in cash or otherwise, for the period
specified in the notice, of-

   (a)  all persons employed by him in receipt of remuneration in excess of a
        minimum figure to be fixed by the assessor; and

   (b)  any other person employed by him named by the assessor.

(3) For the purposes of this section, any director of a company, or person
engaged in the management of a company, shall be deemed to be a person
employed by the company. (Amended 7 of 1986 s. 9)

(4) Where any person who is an employer commences to employ in Hong  Kong an
individual who is or is likely to be chargeable to tax under Part III, or any
married person, he shall give notice thereof in writing to the Commissioner
not later than 3 months after the date of commencement of such employment,
stating the full name and address of the individual, the date of commencement
and the terms of employment. (Added 49 of 1956 s. 38. Amended 7 of 1986 s. 9;
43 of 1989 s. 17)

(5) Where any person who is an employer ceases or is about to cease to employ
in Hong Kong an individual who is or is likely to be chargeable to tax under
Part III, or any married person, he shall give notice thereof in writing to
the Commissioner not later than 1 month before such individual ceases to be
employed in Hong Kong, stating the name and address of the individual and the
expected date of cessation: (Amended 7 of 1986 s. 9; 43 of 1989 s. 17)
Provided that the Commissioner may accept such shorter notice as he may deem
reasonable. (Added 49 of 1956 s. 38)

(6) The employer of any individual who is chargeable to tax under Part III and
is about to leave Hong Kong for any period exceeding 1 month shall give notice
in writing to the Commissioner of the expected date of departure of such
individual. 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 to leave Hong Kong at
        frequent intervals. (Added 49 of 1956 s. 38)

(7) An employer who is required by subsection (6) to give notice to the
Commissioner of the expected departure of an individual shall not, in the case
of an individual whom he has ceased, or is about to cease, to employ in
Hong Kong, except with the consent in writing of the Commissioner or in the
case of money paid to the Commissioner on the direction of the individual,
make any payment of money or money's worth to or for the benefit of the
individual for a period of 1 month from the date on which he gave the notice;
and compliance with this subsection shall constitute a defence in any
proceedings against an employer in respect of his failure to make any payment
to or for the benefit of the individual during the said period. (Added 26 of
1969 s. 29. Amended 2 of 1971 s. 34)

(8) Notwithstanding anything to the contrary in subsections (4) and

(5) an employer shall not be required to give notice under those subsections
in respect of a married person if he has reasonable grounds for believing that
neither that person nor his or her spouse are, or are likely to be, chargeable
to tax under Part III. (Added 7 of 1986 s. 9. Amended 43 of 1989 s. 17)
(Amended 7 of 1986 s. 12)