### Betting Duty Ordinance 《博彩稅條例》

6GL. Additional assessment
(1) This section applies if, despite having given a notice of assessment to a horse race betting conductor in relation to a charging period, the Collector reasonably believes that—
(a) the net stake receipts that were derived from the conduct of authorized betting on horse races by the conductor in respect of that charging period exceed the amount of net stake receipts as specified in the notice; or
(b) the horse race betting duty that is payable by the conductor for that charging period exceeds the amount of horse race betting duty as specified in the notice.
(2) The Collector shall, in the case of subsection (1)(a), make an additional assessment of—
(a) the net stake receipts that were derived in respect of that charging period; and
(b) the horse race betting duty that is payable for that charging period.
(3) The Collector shall, in the case of subsection (1)(b), make an additional assessment of the horse race betting duty that is payable by the conductor for that charging period.
(4) The additional assessment may only be made within 6 years after the end of that charging period.
(5) As soon as practicable after making the additional assessment, the Collector shall give the conductor a notice of additional assessment in writing, specifying—
(a) if applicable, the amount of net stake receipts as additionally assessed; and
(b) the amount of additional horse race betting duty that is payable by the conductor, and the manner in which and the date on or before which the amount shall be paid.
(6) The conductor shall make payment to the Collector in accordance with the notice of additional assessment.

6GM. Surcharges
(1) If a notice of assessment, notice of additional assessment or notice of payment given under section 6GO(4) specifies that a horse race betting conductor shall pay an amount on or before a date, the Collector may, by notice in writing given to the conductor, demand the conductor to pay—
(a) a surcharge if that amount is not fully paid on or before that date; and
(b) a further surcharge if that amount is not fully paid at the end of 6 months after that date.
(2) The surcharge shall not exceed 5% of the unpaid part of the amount referred to in subsection (1).
(3) The further surcharge shall not exceed 10% of the total of—
(a) the unpaid part of the amount referred to in subsection (1); and
(b) if the surcharge is not fully paid at the end of the 6 months referred to in subsection (1)(b), the unpaid part of the surcharge.
(4) The Government may recover any surcharge or further surcharge as a civil debt.

### Betting Duty Ordinance 《博彩稅條例》

6GN. Appeal against assessment and holding over of duty
(1) A horse race betting conductor that is dissatisfied with an assessment under section 6GK, or an additional assessment under section 6GL, may appeal against the assessment concerned to the District Court.
(2) The appeal may only be made within 1 month after the date on which the notice of assessment or notice of additional assessment, as the case may be, is given.
(3) The appeal shall be made by giving a notice of appeal in writing to the Registrar of the Court and the Collector.
(4) As soon as practicable after receiving the notice of appeal, the Collector shall—
(a) state and sign a case, setting out—
(i) a summary of the facts that are relevant to the assessment concerned; and
(ii) how the assessment concerned has been made; and
(b) serve a copy of the case on the conductor, the Registrar and the Secretary for Justice.
(5) The appeal may only be set down for hearing within 14 days after copies of the case have been served in accordance with subsection (4)(b).
(6) The Court shall determine the appeal by rescinding, varying or confirming the assessment concerned, and may make such other orders as the Court thinks fit.
(7) (Repealed 6 of 2013 s.13)(8) If, according to the assessment concerned, an amount is payable by the conductor under section 6GK or 6GL, as the case may be—
(a) the making of the appeal does not affect the conductor’s obligation to pay the amount; and
(b) the Collector may, at the request of the conductor and subject to any condition that the Collector may impose, order that payment of the whole or part of the amount be held over pending the final determination of the appeal.

### Betting Duty Ordinance 《博彩稅條例》

6GO. Provisions relating to holding over
(1) This section applies if—
(a) a notice of assessment or notice of additional assessment, as the case may be, specifies that a horse race betting conductor shall pay an amount on or before a date; and
(b) the Collector has ordered under section 6GN(8)(b) that payment of the whole or part of the amount be held over pending the final determination of an appeal made by the conductor.
(2) If the conductor withdraws the appeal, the conductor shall pay the Collector—
(a) the amount that was held over; and
(b) interest on the amount that was held over, calculated at the specified rate from the date referred to in subsection (1)(a) to the date on which the appeal is withdrawn.
(3) If, according to the final determination of the appeal, the amount that is payable by the conductor under the assessment concerned exceeds the amount that was not held over, the conductor shall pay the Collector—
(a) the difference between the 2 amounts; and
(b) interest on so much of the amount that is held over and becomes payable as a result of the final determination, calculated at the specified rate from the date referred to in subsection (1)(a) to the date on which the appeal is finally determined.
(4) Where an amount is payable by the conductor under subsection (2) or (3)—
(a) the Collector shall give the conductor a notice of payment in writing, specifying—
(i) the total amount that is payable; and
(ii) the manner in which and the date on or before which the amount shall be paid; and
(b) the conductor shall pay the amount in accordance with the notice given under paragraph (a).
(5) The Government may recover any interest payable under this section as a civil debt.
(6) In this section, specified rate (指明利率) means the rate determined by the Chief Justice by order under section 50(1)(b) of the District Court Ordinance (Cap. 336).

6GQ. Restrictions relating to horse race betting tickets
(1) A person shall not make, print, issue, sell or offer to sell a horse race betting ticket unless the person is—
(a) a horse race betting conductor; or
(b) so acting on behalf of a horse race betting conductor.
(2) A person who contravenes subsection (1) commits an offence and is liable to a fine at level 5.
(3) In this section, horse race betting ticket (賽馬投注彩票) means a ticket that is used or to be used to—
(a) record the placing of a bet with a horse race betting conductor; and
(b) claim any dividend or rebate that is payable on the bet.

### Betting Duty Ordinance 《博彩稅條例》

6H. Interpretation of Division 3
In this Division—
football betting duty (足球博彩稅) means the duty that is charged under section 6J;
last charging period (最後課稅期) means, in relation to a football betting conductor, the charging period that comes to an end when the conductor’s licence is terminated;
notice of additional assessment (補加評估通知) means a notice of additional assessment given under section 6Q;
notice of assessment (評估通知) means a notice of assessment given under section 6P;
provisional payment (暫繳付款) means the provisional payment that a football betting conductor is required to make under section 6N.