Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 88A

Advance rulings

(Past version on 17/04/1998).

(1) The Commissioner may, on an application made by a person in accordance
with Part I of Schedule 10, make a ruling on any of the matters specified in
that Part in accordance with that Part.

(2) Part I of Schedule 10 shall apply to and in connection with an application
under subsection (1) and any ruling made by the Commissioner under that
subsection.

(3) The fees specified in Part II of Schedule 10 shall be payable in respect
of any application under subsection (1).

(4) If by reason of section 2 or 3 of Part I of Schedule 10, the Commissioner
does not make a ruling under subsection (1), any fees paid under subsection
(3) shall be refunded to the applicant.

(5) The Commissioner may in exceptional circumstances at his discretion waive
in whole or in part any fees payable by an applicant under subsection (3).

(6) Any fees due and payable under subsection (3) shall be recoverable as a
civil debt due to the Government.

(7) The Secretary for Financial Services and the Treasury may by order amend
Schedule 10. (Amended L.N. 106 of 2002)

(8) No liability shall rest upon the Government, the Commissioner or any other
public officer in respect of the bona fide exercise of any power or
performance of any duty under and in accordance with Schedule 10.

(9) In this section and in Schedule 10, "applicant" (申請人) means the
person making an application under subsection (1). (Added 32 of 1998 s. 30)

"applicant" (申請人)