Hong Kong Regulations

TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 4

Registration, acceptance, repayment in respect of certificates applied for by agents

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.