Hong Kong Regulations

TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - RULE 6

Duty of Commissioner to accept certificates in payment of specified tax

(Past version on 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 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)