TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES

Hong Kong Regulations

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TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES - SCHEDULE 1



(Past version on 06/30/1997).

[rule 5]
(L.N. 556 of 1995)

FORM 1

TAX RESERVE CERTIFICATE

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)

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