Hong Kong Regulations

TELECOMMUNICATIONS (LEVEL OF SPECTRUM UTILIZATION FEES) (SECOND GENERATION MOBILE SERVICES) REGULATION - SECT 5

Action that may be taken by Authority if licensee fails to keep proper accounts for purposes of determining spectrum utilization fees

Where the determination of a spectrum utilization fee relates, whether in
whole or in part, to the accounts of a licensee and the accounts have not, in
the opinion of the Authority, been kept in accordance with-

   (a)  the conditions to which the licence is subject; or

   (b)  any accounting practices specified under section 7H of the Ordinance
        and applicable to the licensee, then-

   (c)  the Authority may-

        (i)    treat the accounts in such manner as he considers necessary to
               bring them into conformity with those conditions or accounting
               practices, as the case may be; and

        (ii)   assess the network turnover in relation to the licensee on the
               basis of the accounts as so treated; and

   (d)  the accounts as so treated and the network turnover as so assessed
        shall be used for the purposes of determining that fee, and the other
        provisions of this Regulation shall be construed accordingly.