TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - CHAPTER 289A TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - LONG TITLE Empowering section VerDate:30/06/1997 (Cap 289 section 3) [1 April 1962] (G.N.A. 25 of 1962) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 1 Citation VerDate:30/06/1997 These rules may be cited as the Tax Reserve Certificates (Fourth Series) Rules. TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 2 Issue of certificates VerDate:30/06/1997 Certificates, which, upon application being made in such form as the Commissioner shall prescribe, may be obtained from the office of the Commissioner, shall be issued by the Commissioner in any amount which is a multiple of $50.00. TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 2A Minimum amount of purchase of certificates VerDate:01/07/2002 (1) Subject to rule 8, the minimum amount of each purchase of the certificates is $300. (2) The Secretary for Financial Services and the Treasury may by notice in the Gazette vary the minimum amount as referred to in paragraph (1). (L.N. 106 of 2002) (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 2A Minimum amount of purchase of certificates VerDate:30/06/1997 (1) Subject to rule 8, the minimum amount of each purchase of the certificates is $300. (2) The Secretary for the Treasury may by notice in the Gazette vary the minimum amount as referred to in paragraph (1). (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 2B Maintaining of accounts VerDate:01/09/1999 (1) The Commissioner may maintain an account under section 3(1AA) of the Ordinance for any person who has or is likely to have any kinds of income or profits chargeable to tax under the Inland Revenue Ordinance (Cap 112). (24 of 1999 s. 4; L.N. 186 of 1999) (2) The account shall be maintained subject to the following conditions- (a) the entries in the account shall be used by the Commissioner or any officer authorized by him for the purpose on a first-in-first-out basis in the payment of tax of the holder of the account when the holder's tax falls due; (b) a statement on the use of an entry in accordance with subparagraph (a) shall be issued by the Commissioner, in such form as he shall prescribe, to the holder of the account by giving the statement to the holder personally or by forwarding the statement to the holder at his last known address or, if his last known address is not available, in such manner as the Commissioner thinks fit; (c) the balance of interest accrued on an entry ("first-mentioned entry") used under subparagraph (a) remaining after any part of which is accepted for the payment of any tax under rule 6 shall be made an entry in the account, bearing the date of the use of the first-mentioned entry; (d) subject to rule 9, all entries in the account including the balance of any entry used under subparagraph (a) shall be carried forward in the account; and (e) a statement of the account shall be issued by the Commissioner, in such form as he shall prescribe, to the holder of the account by giving the statement to the holder personally or by forwarding the statement to the holder at his last known address or, if his last known address is not available, in such manner as the Commissioner thinks fit in each financial year and such statement shall also be issued in the same manner upon the request of the holder of the account. (L.N. 186 of 1999) (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 2B Maintaining of accounts VerDate:30/06/1997 The Commissioner may maintain an account under section 3(1A) of the Ordinance for a person within a class of persons specified in Schedule 2. (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 3 Applications by agents of taxpayers VerDate:30/06/1997 The Commissioner may accept the application of an agent authorized by the taxpayer in writing for the issue or redemption of certificates in the name and on behalf of the taxpayer. (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 4 Registration, acceptance, repayment in respect of certificates applied for by agents VerDate:30/06/1997 Certificates applied for by such agent will be registered in the name of the taxpayer on whose behalf the application was made. Such certificates will be accepted in settlement of tax due from the person in whose name the certificate is registered or repayment will be made to that person or to his duly authorized agent. TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 5 Form of certificate VerDate:30/06/1997 (1) A certificate, including an entry in an account, is subject to these rules. (2) A certificate, other than an entry in an account, shall be in Form 1 or 2 in Schedule 1. (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 6 Duty of Commissioner to accept certificates in payment of specified tax VerDate:01/09/1999 The Commissioner, or any officer authorized by him for the purpose, shall accept certificates, in amounts sufficient to meet the total amount of tax outstanding or any part thereof, at their principal value together with the interest accrued thereon as the equivalent of cash for the payment of any or all of the taxes specified in the Schedule to the Ordinance. (24 of 1999 s. 5) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 6 Duty of Commissioner to accept certificates in payment of specified tax VerDate:30/06/1997 The Commissioner, or any officer authorized by him for the purpose, shall accept certificates, in amounts sufficient to meet the total amount of tax outstanding or any part thereof, at their face value together with the interest accrued thereon as the equivalent of cash for the payment of any or all of the taxes specified in the Schedule to the Ordinance. TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 7 Payment of interest and method of calculation VerDate:01/09/1999 (1) Subject to paragraph (1A), simple interest at the prescribed rate for each month or part of a month in the period commencing on the date of issue and ending on the date on which the certificate is accepted for payment of tax shall be paid on all certificates so accepted: (L.N. 96 of 1967; L.N. 447 of 1996; 24 of 1999 s. 6) Provided that- (a) interest shall not be paid on any certificate for more than 36 months; (b) where a certificate, other than an entry in an account, is only partially used in payment of tax, interest shall be calculated on an amount to the nearest $50.00 above the amount of the tax. (L.N. 556 of 1995) (1A) Where- (a) a certificate is issued on or after the commencement of the Tax Reserve Certificates (Amendment) Ordinance 1999 (24 of 1999) pursuant to the proviso to section 71(2) of the Inland Revenue Ordinance (Cap 112); and (b) during the period commencing on the date of issue of the certificate and ending on the date of the final determination of the objection or appeal against the assessment issued by the Commissioner to which the certificate relates ("the holding period"), two or more rates of interest have been fixed by virtue of paragraph (2)(h), then the interest on the certificate for the holding period shall be paid and calculated at such rates for the respective periods during which such rates are in force from time to time during the holding period. (24 of 1999 s. 6) (2) In paragraph (1), "the prescribed rate" (訂明利率) means- (a) in relation to certificates issued on or after 19 September 1975 and before 17 February 1977, 4.2% per annum; (b) in relation to certificates issued on or after 17 February 1977 and before 22 September 1978, 3% per annum; (L.N. 271 of 1978) (c) in relation to certificates issued on or after 22 September 1978 and before 24 November 1978, 3.24% per annum; (L.N. 222 of 1978; L.N. 271 of 1978; L.N. 46 of 1979) (d) in relation to certificates issued on or after 24 November 1978 and before 16 February 1979, 5.04% per annum; (L.N. 271 of 1978; L.N. 46 of 1979; L.N. 115 of 1979) (e) in relation to certificates issued on or after 16 February 1979 and before 4 May 1979, 5.76% per annum; (L.N. 46 of 1979; L.N. 115 of 1979; L.N. 267 of 1979) (f) in relation to certificates issued on or after 4 May 1979 and before 26 October 1979, 8.04% per annum; (L.N. 115 of 1979; L.N. 267 of 1979; L.N. 66 of 1980) (g) in relation to certificates issued on or after 26 October 1979 and before 11 April 1980, 8.4% per annum; and (L.N. 267 of 1979; L.N. 66 of 1980) (h) in relation to certificates issued on or after 11 April 1980, such rate of interest as may be fixed by the Financial Secretary from time to time and is in force at the date of issue thereof. (L.N. 66 of 1980) (2A) Notice of any rate of interest fixed under paragraph (2)(h) shall be published in the Gazette. (L.N. 66 of 1980) (3) Where the total amount of interest paid on certificates used at any one time for the payment of tax includes a number of cents, such number of cents shall be regarded as $1.00. (L.N. 202 of 1973) "the prescribed rate" (訂明利率) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 7 Payment of interest and method of calculation VerDate:30/06/1997 (1) Simple interest at the prescribed rate for each month or part of a month in the period commencing on the date of issue and ending on the date on which the certificate is accepted for payment of tax shall be paid on all certificates so accepted: (L.N. 96 of 1967; L.N. 447 of 1996) Provided that- (a) interest shall not be paid on any certificate for more than 36 months; (b) where a certificate, other than an entry in an account, is only partially used in payment of tax, interest shall be calculated on an amount to the nearest $50.00 above the amount of the tax. (L.N. 556 of 1995) (2) In paragraph (1), "the prescribed rate" (訂明利率) means- (a) in relation to certificates issued on or after 19 September 1975 and before 17 February 1977, 4.2% per annum; (b) in relation to certificates issued on or after 17 February 1977 and before 22 September 1978, 3% per annum; (L.N. 271 of 1978) (c) in relation to certificates issued on or after 22 September 1978 and before 24 November 1978, 3.24% per annum; (L.N. 222 of 1978; L.N. 271 of 1978; L.N. 46 of 1979) (d) in relation to certificates issued on or after 24 November 1978 and before 16 February 1979, 5.04% per annum; (L.N. 271 of 1978; L.N. 46 of 1979; L.N. 115 of 1979) (e) in relation to certificates issued on or after 16 February 1979 and before 4 May 1979, 5.76% per annum; (L.N. 46 of 1979; L.N. 115 of 1979; L.N. 267 of 1979) (f) in relation to certificates issued on or after 4 May 1979 and before 26 October 1979, 8.04% per annum; (L.N. 115 of 1979; L.N. 267 of 1979; L.N. 66 of 1980) (g) in relation to certificates issued on or after 26 October 1979 and before 11 April 1980, 8.4% per annum; and (L.N. 267 of 1979; L.N. 66 of 1980) (h) in relation to certificates issued on or after 11 April 1980, such rate of interest as may be fixed by the Financial Secretary from time to time and is in force at the date of issue thereof. (L.N. 66 of 1980) (2A) Notice of any rate of interest fixed under paragraph (2)(h) shall be published in the Gazette. (L.N. 66 of 1980) (3) Where the total amount of interest paid on certificates used at any one time for the payment of tax includes a number of cents, such number of cents shall be regarded as $1.00. (L.N. 202 of 1973) "the prescribed rate" (訂明利率) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 8 Duty to refund balance after payment of tax VerDate:01/09/1999 (1) The Commissioner shall calculate interest under rule 7 on the amount of the tax payable where- (a) a taxpayer authorizes the Commissioner to use an entry in his account; (b) a taxpayer tenders a certificate; (L.N. 186 of 1999) (c) the Commissioner uses an entry in an account or a certificate in accordance with rule 10(2); or (L.N. 186 of 1999) (d) the Commissioner or any officer authorized by him for the purpose uses an entry in an account in accordance with rule 2B(2)(a), (L.N. 186 of 1999) in payment of tax and the entry or the certificate is of greater value than the tax payable. (L.N. 447 of 1996) (2) For an entry used under paragraph (1), the Commissioner shall make entries in the account- (a) one for the interest, bearing the date of the use of the entry under paragraph (1); and (b) one for the balance remaining after payment of the tax, bearing the same date as the entry used under paragraph (1). (3) For a certificate tendered or used under paragraph (1), the Commissioner shall- (L.N. 447 of 1996) (a) issue a new certificate for the part of the balance which is capable of division into multiples of $50 and the new certificate shall be in the same form and bear the same date as the certificate tendered or used, as the case may be; and (L.N. 447 of 1996; 24 of 1999 s. 7) (b) refund to the taxpayer in cash the remaining portion of the balance, if any. (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 8 Duty to refund balance after payment of tax VerDate:30/06/1997 (1) The Commissioner shall calculate interest under rule 7 on the amount of the tax payable where- (a) a taxpayer authorizes the Commissioner to use an entry in his account; (b) a taxpayer tenders a certificate; or (c) the Commissioner uses an entry in an account or a certificate in accordance with rule 10(2), in payment of tax and the entry or the certificate is of greater value than the tax payable. (L.N. 447 of 1996) (2) For an entry used under paragraph (1), the Commissioner shall make entries in the account- (a) one for the interest, bearing the date of the use of the entry under paragraph (1); and (b) one for the balance remaining after payment of the tax, bearing the same date as the entry used under paragraph (1). (3) For a certificate tendered or used under paragraph (1), the Commissioner shall- (L.N. 447 of 1996) (a) issue a new certificate for the part of the balance which is capable of division into multiples of $50 and the new certificate shall bear the same date as the certificate tendered or used, as the case may be; and (L.N. 447 of 1996) (b) refund to the taxpayer in cash the remaining portion of the balance, if any. (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 9 Duty to repay principal value of certificate VerDate:30/06/1997 The Commissioner shall repay the holder on demand the principal value of any certificate but shall not pay any interest thereon. TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 10 Prohibition against transfer of certificate or obligations created VerDate:30/06/1997 (1) Subject to this rule, certificates or the obligations created thereby may not be transferred except as may be ordered by a court of competent jurisdiction. (L.N. 447 of 1996) (2) Where a certificate has been issued or an entry in an account exists and the taxpayer who holds the certificate or account is in default in paying tax which may be paid by a certificate, the Commissioner may use the entry, or the certificate without the taxpayer having to tender the certificate or to endorse the reverse of the certificate, to pay the tax. (L.N. 447 of 1996) (3) If the Commissioner uses a certificate under paragraph (2) to pay the tax, he shall cancel that certificate. (L.N. 447 of 1996) (4) The Commissioner shall forward notice of any action taken under this rule to the taxpayer at his last known address. (L.N. 447 of 1996) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 11 Power to refuse to accept or to repay on certificates until Commissioner satisfied as to holder's signature VerDate:01/09/1999 Except where the Commissioner or any officer authorized by him for the purpose uses an entry in an account in accordance with rule 2B(2)(a), or where the Commissioner recovers tax under rule 10(2), the Commissioner may refuse to accept any authorization given by the holder of an account to use an entry in his account or any certificate tendered in payment of tax or he may refuse repayment to the holder of the principal value thereof until he is satisfied that the signature on such authorization or on the reverse of such certificate, as the case may be, is that of the holder, his duly authorized agent or his personal representative or, where the holder is a partnership, body of persons or corporation, that of a partner or official authorized to sign on behalf of the holder. (L.N. 556 of 1995; L.N. 447 of 1996; L.N. 186 of 1999) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 11 Power to refuse to accept or to repay on certificates until Commissioner satisfied as to holder's signature VerDate:30/06/1997 Except where the Commissioner recovers tax under rule 10(2), the Commissioner may refuse to accept any authorization given by the holder of an account to use an entry in his account or any certificate tendered in payment of tax or he may refuse repayment to the holder of the principal value thereof until he is satisfied that the signature on such authorization or on the reverse of such certificate, as the case may be, is that of the holder, his duly authorized agent or his personal representative or, where the holder is a partnership, body of persons or corporation, that of a partner or official authorized to sign on behalf of the holder. (L.N. 556 of 1995; L.N. 447 of 1996) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 11A Removal of entry from account VerDate:30/06/1997 The Commissioner shall remove from an account an entry in the account which has been accepted for payment of tax or for repayment of the principal value to the holder or is transferred or otherwise used in accordance with the written authorization of the holder, his duly authorized agent or his personal representative, in the manner the Commissioner sees fit on its acceptance or the completion of its transfer or use. (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 12 Power to issue duplicates VerDate:30/06/1997 The Commissioner may, on being satisfied upon such evidence as he may require, issue upon such conditions as he may impose a duplicate of any certificate which has been lost, mislaid, destroyed or mutilated. TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - SCHEDULE 1 VerDate:01/09/1999 [rule 5] (L.N. 556 of 1995) FORM 1 TAX RESERVE CERTIFICATE This Certificate is issued by the Commissioner of Inland Revenue in acknowledgement of the sum stated below, and entitles the applicant to repayment of the sum so stated together with any interest which might accrue, in accordance with the conditions set out in the Tax Reserve Certificates (Fourth Series) Rules. ______________________________________________________________________ Name of applicant ...................................................... .......................................................... Date Purchased Receipt No. For official reference AMOUNT REVERSE OF FORM REDEMPTION INSTRUCTIONS Delete Paragraph I or II according to circumstances, complete the remaining paragraph and SIGN the form in the space below. The signature must be that of the holder or his legal representative or, where the holder is a partnership, body of persons or corporation, that of a partner or official authorized to sign on behalf of the holder. I. FOR USE WHEN THE CERTIFICATE IS TENDERED IN PAYMENT OF TAX I, .................................................. (1), being the holder/the legal personal representative of the holder/authorized to sign on behalf of the holder (2) named in this Certificate, request that the principal sum (or so much thereof as is required) together with any interest payable be applied in payment or towards payment of tax which is payable by the holder under the Inland Revenue Ordinance (Cap 112) as shown on the accompanying documents of demand and the balance (if any) to be dealt with in accordance with rule 8 of the Tax Reserve Certificates (Fourth Series) Rules. II. FOR USE WHEN THE HOLDER WISHES TO REDEEM CERTIFICATE AT FACE VALUE I, ....................................... (1), being the holder/the legal personal representative/ authorized to sign on behalf of the holder (2) named in this Certificate, request that the sum of $................. being the whole of the principal sum, be repaid to the holder. Date ......................................... Signature ....................................... (1) Insert full name of person signing this Certificate. (2) Delete the alternatives which do not apply. (L.N. 114 of 1970; L.N. 556 of 1995) _____________ FORM 2 TAX RESERVE CERTIFICATE (FOR CONDITIONAL STANDOVER ORDER-OBJECTION/ APPEAL AGAINST THE NOTICE OF ASSESSMENT FOR THE YEAR OF ASSESSMENT / ) This Certificate is issued by the Commissioner of Inland Revenue in acknowledgement of the sum stated below, and entitles the applicant to repayment of the sum so stated together with any interest which might accrue, in accordance with the conditions set out in the Tax Reserve Certificates (Fourth Series) Rules. This Certificate is issued pursuant to section 71(7) of the Inland Revenue Ordinance (Cap 112) and subject to section 71(8) of that Ordinance. ______________________________________________________________________ Name of applicant ........................................................................... ..................................... File No. ........................................................................... .................................................... Amount $.......................................................................... .................................................... Charge No. ........................................................................... ............................................... Date to be purchased by ........................................................................... ............................ Date Purchased Receipt No. For official reference AMOUNT REVERSE OF FORM REDEMPTION INSTRUCTIONS Complete the following paragraph and SIGN the form in the space below. The signature must be that of the holder or his legal representative or, where the holder is a partnership, body of persons or corporation, that of a partner or official authorized to sign on behalf of the holder. Upon the withdrawal/final determination of the objection/appeal against the assessment issued by the Commissioner of Inland Revenue, to which this Certificate issued pursuant to section 71(7) of the Inland Revenue Ordinance (Cap 112) relates, I ............................ (1), being the holder/the legal personal representative of the holder/ authorized to sign on behalf of the holder (2) named in this Certificate, hereby request you to- (a) use $............................................... of this Certificate for tax payment under Charge No. .......................................................; and/or (b) repay the principal sum of $............................................... together with any interest payable from the date of issue of this Certificate to the date of final determination of the objection/appeal; and/or (c) make an entry in an account maintained in the name of the holder named in this Certificate, for the principal sum of $............................. together with any interest payable from the date of issue of this Certificate to the date of the final determination of the objection/appeal. Name ...................................... (1) Signature .................................. Designation .............................. Date ......................................... (1) Insert full name of person signing this Certificate. (2) Delete the alternatives which do not apply. (L.N. 556 of 1995; 24 of 1999 s. 8) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - SCHEDULE 1 VerDate:30/06/1997 [rule 5] (L.N. 556 of 1995) FORM 1 TAX RESERVE CERTIFICATE This Certificate is issued by the Commissioner of Inland Revenue in acknowledgement of the sum stated below, and entitles the applicant to repayment of the sum so stated together with any interest which might accrue, in accordance with the conditions set out in the Tax Reserve Certificates (Fourth Series) Rules. ______________________________________________________________________ Name of applicant ...................................................... .......................................................... Date Purchased Receipt No. For official reference AMOUNT REVERSE OF FORM REDEMPTION INSTRUCTIONS Delete Paragraph I or II according to circumstances, complete the remaining paragraph and SIGN the form in the space below. The signature must be that of the holder or his legal representative or, where the holder is a partnership, body of persons or corporation, that of a partner or official authorized to sign on behalf of the holder. I. FOR USE WHEN THE CERTIFICATE IS TENDERED IN PAYMENT OF TAX I, .................................................. (1), being the holder/the legal personal representative of the holder/authorized to sign on behalf of the holder (2) named in this Certificate, request that the principal sum (or so much thereof as is required) together with any interest payable be applied in payment or towards payment of tax which is payable by the holder under the Inland Revenue Ordinance (Cap 112) as shown on the accompanying documents of demand and the balance (if any) to be dealt with in accordance with rule 8 of the Tax Reserve Certificates (Fourth Series) Rules. II. FOR USE WHEN THE HOLDER WISHES TO REDEEM CERTIFICATE AT FACE VALUE I, ....................................... (1), being the holder/the legal personal representative/ authorized to sign on behalf of the holder (2) named in this Certificate, request that the sum of $................. being the whole of the principal sum, be repaid to the holder. Date ......................................... Signature ....................................... (1) Insert full name of person signing this Certificate. (2) Delete the alternatives which do not apply. (L.N. 114 of 1970; L.N. 556 of 1995) ______________ FORM 2 TAX RESERVE CERTIFICATE (FOR CONDITIONAL STANDOVER ORDER-OBJECTION/ APPEAL AGAINST THE NOTICE OF ASSESSMENT FOR THE YEAR OF ASSESSMENT / ) This Certificate is issued by the Commissioner of Inland Revenue in acknowledgement of the sum stated below, and entitles the applicant to repayment of the sum so stated together with any interest which might accrue, in accordance with the conditions set out in the Tax Reserve Certificates (Fourth Series) Rules. This Certificate is issued pursuant to section 71(7) of the Inland Revenue Ordinance (Cap 112) and subject to section 71(8) of that Ordinance. ______________________________________________________________________ Name of applicant ........................................................................... ..................................... File No. ........................................................................... .................................................... Amount $.......................................................................... .................................................... Charge No. ........................................................................... ............................................... Date to be purchased by ........................................................................... ............................ Date Purchased Receipt No. For official reference AMOUNT REVERSE OF FORM REDEMPTION INSTRUCTIONS Complete the following paragraph and SIGN the form in the space below. The signature must be that of the holder or his legal representative or, where the holder is a partnership, body of persons or corporation, that of a partner or official authorized to sign on behalf of the holder. Upon the withdrawal/final determination of the objection/appeal against the assessment issued by the Commissioner of Inland Revenue, to which this Certificate issued pursuant to section 71(7) of the Inland Revenue Ordinance (Cap 112) relates, I ............................ (1), being the holder/the legal personal representative of the holder/ authorized to sign on behalf of the holder (2) named in this Certificate, hereby request you to- (a) use $............................................... of this Certificate for tax payment under Charge No. .......................................................; and/or (b) repay the principal sum of $............................................... together with any interest payable from the date of issue of this Certificate to the date of final determination of the objection/appeal; and/or (c) issue a new Certificate for $.............................................................. in place of this Certificate bearing the same date of issue and the rate of interest. (Not applicable if the Certificate was purchased more than 36 months previously.) Name ...................................... (1) Signature .................................. Designation .............................. Date ......................................... (1) Insert full name of person signing this Certificate. (2) Delete the alternatives which do not apply. (L.N. 556 of 1995) TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - SCHEDULE 2 (Repealed 24 of 1999 s. 9) VerDate:01/09/1999 TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - SCHEDULE 2 CLASSES OF PERSONS FOR WHOM THE COMMISSIONER MAY MAINTAIN TAX RESERVE CERTIFICATE ACCOUNTS VerDate:30/06/1997 [rule 2B] 1. Civil servants in the employ of the Government of Hong Kong. 2. Persons entitled to pensions or pension benefits under the Pensions Ordinance (Cap 89), the Pension Benefits Ordinance (Cap 99) or the Pension Benefits (Judicial Officers) Ordinance (Cap 401). (L.N. 447 of 1996) (L.N. 556 of 1995)