### Inland Revenue Ordinance 《稅務條例》

56. Precedent partner to act on behalf of partnership
(1) Wherever 2 or more persons in partnership act as agents, or are employers, or are persons in receipt of profits or act in any other capacity whatever, either on behalf of themselves or of any other person, the precedent partner of such partnership shall be answerable for doing all such acts, matters and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity: (Amended 49 of 1956 s. 40)
Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such partnership, or that some other person resident in Hong Kong is the precedent partner thereof. (Amended 7 of 1986 s. 12)
(2) Where 2 or more persons who are not in partnership act jointly in any capacity mentioned in subsection (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.

56AA. General partner in limited partnership fund etc. to act on behalf of fund
(1) The general partner in, or the investment manager of, a limited partnership fund is answerable for doing all the acts, matters and things that are required to be done by the fund under this Ordinance.
(2) For the purposes of subsection (1), if a limited partnership fund has an authorized representative, the reference to the general partner in the fund in that subsection is a reference to the authorized representative.
(3) In this section—
authorized representative (獲授權代表) has the meaning given by section 2 of the Limited Partnership Fund Ordinance (Cap. 637); (Amended E.R. 5 of 2020)
general partner (普通合夥人) has the meaning given by section 2 of the Limited Partnership Fund Ordinance (Cap. 637); (Amended E.R. 5 of 2020)
investment manager (投資經理) has the meaning given by section 2 of the Limited Partnership Fund Ordinance (Cap. 637). (Amended E.R. 5 of 2020)
(Added 14 of 2020 s. 110)

### Inland Revenue Ordinance 《稅務條例》

56A. Joint owners and co-owners
(1) Where 2 or more persons are joint owners or owners in common of any land or buildings or land and buildings, any of those persons appearing from any deed, conveyance, judgment or other instrument in writing registered in the Land Registry under the Land Registration Ordinance (Cap. 128) to be such an owner shall be answerable for doing all such acts, matters and things as would be required to be done under the provisions of this Ordinance by a sole owner. (Amended 56 of 1992 s. 20; 8 of 1993 s. 2)
(2) Nothing in subsection (1) shall relieve any person of any obligation under this Ordinance or affect any right and obligation of joint owners or owners in common as between themselves.
(3) Where any person pays property tax under subsection (1) and that person is not, apart from that subsection, liable to that tax or part of it, that person may recover from any other person that tax or part of it to which that other person, apart from that subsection, is liable under this Ordinance.
(Added 8 of 1983 s. 16)

57. Principal officer to act on behalf of a corporation or body of persons
(1) The following person is answerable for doing all the acts, matters or things that are required to be done under the provisions of this Ordinance by a corporation or body of persons—
(a) for a corporation that is an open-ended fund company, any director or investment manager or the provisional liquidator or liquidator of the corporation;
(b) for any other corporation, the secretary, manager, any director or the provisional liquidator or liquidator of the corporation;
(c) for a body of persons, its principal officer. (Replaced 16 of 2016 s. 26)
(2) If no person specified in subsection (1) is ordinarily resident in Hong Kong, the corporation or body of persons, as the case may be, shall inform the Commissioner, and keep him so informed at all times, of the name and address of an individual ordinarily resident in Hong Kong who shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Ordinance by such corporation or body of persons. (Amended 7 of 1986 s. 12; 16 of 2016 s. 26)
(3) In this section—
investment manager (投資經理) means an investment manager within the meaning of section 112Z of the Securities and Futures Ordinance (Cap. 571). (Added 16 of 2016 s. 26)
(Replaced 2 of 1971 s. 35)

### Inland Revenue Ordinance 《稅務條例》

58. Signature and service of notices
(1) Every notice to be given by the Commissioner, a deputy commissioner, an assistant commissioner, an assessor or an inspector under this Ordinance shall bear the name of the Commissioner, deputy commissioner, assistant commissioner, assessor or inspector, as the case may be, and every such notice shall be valid if the name of the Commissioner, deputy commissioner, assistant commissioner, assessor or inspector is duly printed or signed thereon. (Replaced 19 of 1996 s. 10)
(2) Every notice given by virtue of this Ordinance may be served on a person either personally or by being delivered at, or sent by post to, his last known postal address, place of abode, business or employment or any place at which he is, or was during the year to which the notice relates, employed or carrying on business or the land or buildings or land and buildings in respect of which he is chargeable to tax under Part 2. (Amended 49 of 1956 s. 42; 26 of 1969 s. 31; 8 of 1983 s. 17; 76 of 1993 s. 8)
(3) Any notice sent by post shall be deemed, unless the contrary is shown, to have been served on the day succeeding the day on which it would have been received in the ordinary course by post. (Amended 76 of 1993 s. 8)
(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.
(5) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorized to give or issue the same shall be judicially noticed.
(6) If a notice given under this Part requires something to be done within a time stated in the notice, the Commissioner or, in the case of a notice given by an assessor, an assessor may by notice in writing extend the time for complying with the notice. (Added 2 of 1971 s. 36)
(Amended E.R. 1 of 2012)

58B. Interpretation of Part 9A
(1) Except for permanent establishment