### Betting Duty Ordinance 《博彩稅條例》

6M. Definition of charging period
(1)  Subject to any agreement made under subsection (3), charging period (課稅期) means, in relation to a football betting conductor, a period within which the licence issued to the conductor is in force, being—
(a) a period that begins with the day on which the licence comes into force and ends with—
(i) the next following 31 March; or
(ii) the date on which the licence is terminated,
whichever is the earlier; or
(b) any subsequent period that begins with 1 April and ends with—
(i) the next following 31 March; or
(ii) the date on which the licence is terminated,
whichever is the earlier.

(2) For the purpose of subsection (1), if—
(a) before the licence is terminated, the conductor is issued with a new licence under section 6I; and
(b) the term of the new licence is to start immediately after the termination of the original licence,
that subsection applies as if the term of the new licence were an extended term of the original licence.
(3) The Collector may agree with the conductor—
(a) in relation to a charging period that has begun but not come to an end, to change the date on which that charging period is to come to an end; or
(b) in relation to a charging period that has not begun, to change either or both of the following dates—
(i) the date on which that charging period is to begin;
(ii) the date on which that charging period is to come to an end.
(4) An agreement made under subsection (3) has no effect if, according to the agreement—
(a) a day covered by a charging period is not covered by the term of the licence;
(b) a day covered by the term of the licence is not covered by any charging period; or
(c) a day covered by the term of the licence is covered by more than one charging period.

### Betting Duty Ordinance 《博彩稅條例》

6N. Provisional payments
(1) Within 15 days after each accounting day in a charging period, a football betting conductor shall make a provisional payment to the Collector.
(2) The provisional payment is calculated by using the following mathematical formula—
X – Y
where—

X represents the amount of football betting duty that the conductor would be liable to pay if the accounting day were the last day of that charging period;
Y represents the total amount of provisional payments that the conductor has made for that charging period.

(3) In making a provisional payment, the conductor shall submit to the Collector a calculation sheet, in the specified form, showing how the amount being paid has been arrived at.
(4) The Collector shall apply all provisional payments made by a football betting conductor for a charging period towards settlement of the football betting duty that is payable by the conductor for that charging period.
(5) A football betting conductor that, without reasonable excuse, contravenes this section commits an offence and is liable to a fine at level 3.
(6) In this section, accounting day (結算日) means any day within a charging period that is the last day of a month.

6O. Demand for provisional payment
(1) If a football betting conductor has not made a provisional payment in full, the Collector may, by notice in writing given to the conductor, demand payment of the unpaid amount.
(2) The notice shall specify the manner in which and the date on or before which the amount shall be paid.
(3) If the conductor fails to make payment in accordance with the notice, the Government may recover the unpaid amount as a civil debt.

### Betting Duty Ordinance 《博彩稅條例》

6P. Assessment of net stake receipts
(1) As soon as practicable after the end of a charging period, the Collector shall assess the net stake receipts that were derived from the conduct of authorized betting on football matches by a football betting conductor in respect of that charging period.
(2) The assessment may only be made within 6 years after the end of that charging period.
(3) If, based on the assessment—
(a) the football betting duty payable exceeds the provisional payments that have been made, the conductor shall pay the difference to the Collector in accordance with the notice of assessment; or
(b) the provisional payments that have been made exceeds the football betting duty payable, the Collector shall refund the difference to the conductor.
(4) As soon as practicable after making the assessment, the Collector shall give the conductor a notice of assessment in writing, specifying—
(a) the amount of net stake receipts as assessed;
(b) the amount of football betting duty that is payable;
(c) the total amount of provisional payments that have been made;
(d) if subsection (3)(a) applies, the amount that the conductor shall pay, and the manner in which and the date on or before which the amount shall be paid; and
(e) if subsection (3)(b) applies, the amount that the Collector shall refund.

6Q. Additional assessment
(1) Despite having given a notice of assessment to a football betting conductor in relation to a charging period, if the Collector reasonably believes that the net stake receipts that were derived from the conduct of authorized betting on football matches by the conductor in respect of that charging period exceed the amount of net stake receipts as specified in the notice, the Collector shall make an additional assessment of the net stake receipts that were derived in respect of that charging period.
(2) The additional assessment may only be made within 6 years after the end of that charging period.
(3) As soon as practicable after making the additional assessment, the Collector shall give the conductor a notice of additional assessment in writing, specifying—
(a) the amount of net stake receipts as additionally assessed; and
(b) the amount of additional football 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.
(4) The conductor shall make payment to the Collector in accordance with the notice of additional assessment.