### Inland Revenue Ordinance 《稅務條例》

50L. Guidelines published by Commissioner
(1) The Commissioner may publish, in the Gazette or in any way the Commissioner considers appropriate, guidelines that the Commissioner considers necessary for providing guidance on the interpretation of the Part 8A-related provisions to best secure consistency between—
(a) the effect given to the Part 8A-related provisions; and
(b) the effect that, in accordance with the CRS publications, is to be given to the Common Reporting Standard.
(2) A failure on the part of a person to comply with the provisions of any guideline published under this section does not by itself render the person liable to any proceedings, whether before a court or otherwise, but in any proceedings under this Ordinance before a court—
(a) the guideline is admissible in evidence; and
(b) if any provision of the guideline appears to the court to be relevant to the interpretation of any Part 8A-related provisions or relevant to any question arising in the proceedings, the provision of the guideline must be taken into account in interpreting the Part 8A-related provisions or in determining that question.
(3) A guideline published under this section is not subsidiary legislation.
(4) In this section—
Common Reporting Standard (共同匯報標準) means the Common Reporting Standard contained in the Standard for Automatic Exchange of Financial Account Information in Tax Matters (Second Edition), published by the Organisation for Economic Co-operation and Development on 27 March 2017;

CRS publications (共同匯報標準刊物) means—
(a) the Commentaries on the Common Reporting Standard contained in the Standard for Automatic Exchange of Financial Account Information in Tax Matters (Second Edition), published by the Organisation for Economic Co-operation and Development on 27 March 2017; and
(b) the Standard for Automatic Exchange of Financial Information in Tax Matters—Implementation Handbook (Second Edition), published by the Organisation for Economic Co-operation and Development in April 2018;

Part 8A-related provisions (第8A部相關條文) means any provisions of Part 8A and Schedules 17C, 17D and 17E.
(5) The Secretary for Financial Services and the Treasury may, by notice published in the Gazette, amend the definitions of Common Reporting Standard

### Inland Revenue Ordinance 《稅務條例》

51AAC. Return disregarded if requirement not complied with
(1) If an applicable requirement under section 51AA or 51AAB is not complied with in respect of a return, the Commissioner may disregard the return and treat it as not having been furnished for the purposes of section 51(1).
(2) Despite subsection (1), the Commissioner may, either generally or in a particular case, accept a return furnished for the purposes of section 51(1).
(3) The Commissioner may, by a means that the Commissioner considers appropriate, specify the circumstances or conditions under which a return is to be accepted under subsection (2).
(Added 18 of 2021 s. 8)

### Inland Revenue Ordinance 《稅務條例》

51AAD. Service provider to be engaged to furnish return
(1) A taxpayer may, in a case specified by the Commissioner, engage a service provider to furnish a return under section 51(1) for or on behalf of the taxpayer.
(2) In furnishing the return, the service provider must comply with all the applicable requirements under sections 51AA and 51AAB.
(3) Before the return is furnished to the Commissioner, the service provider must obtain a confirmation (in a form specified by the Commissioner) from the taxpayer stating that the information contained in the return is correct and complete to the best of the taxpayer’s knowledge and belief.
(4) The service provider must retain the confirmation for a period of not less than 7 years beginning on the date on which the return is furnished to the Commissioner.
(5) To avoid doubt, despite the engagement of a service provider under subsection (1), the taxpayer is not relieved from the taxpayer’s obligation under section 51(1).
(6) For the purposes of subsection (1), a case to be specified by the Commissioner—
(a) must be specified by notice published in the Gazette; and
(b) may be specified by reference to a class or description of persons or returns.
(7) A notice under subsection (6) is not subsidiary legislation.
(8) In this section—
service provider (服務提供者) means a person engaged to carry out a taxpayer’s obligation under section 51(1);
taxpayer (納稅人) means a person who is under the obligation to furnish a return under section 51(1).
(Added 18 of 2021 s. 8)

### Inland Revenue Ordinance 《稅務條例》

54. Liability of executor of deceased taxpayer
The executor of a deceased person shall be chargeable with the tax for all periods prior to the date of such person’s death with which the said person would be chargeable if he were alive, and shall be liable to do all such acts, matters or things as the deceased person if he were alive would be liable to do under this Ordinance:

Provided that—
(a) no proceedings, other than an assessment to additional tax under section 82A, shall be instituted against the executor under the provisions of Part 14 in respect of any act or default of the deceased person; (Amended 43 of 1975 s. 5)
(b) where the person dies before 11 February 2006, no assessment or additional assessment, other than an assessment to additional tax under section 82A, in respect of a period prior to the date of the person’s death shall be made after— (Amended 21 of 2005 s. 19; L.N. 210 of 2005)
(i) the expiry of 1 year from such date of death; or
(ii) the expiry of 1 year from the date of filing any affidavit required under the Estate Duty Ordinance (Cap. 111),
whichever is the later; and (Amended 26 of 1969 s. 30; 56 of 1993 s. 23; 21 of 2005 s. 19)
(c) where the person dies at any time on or after 11 February 2006 in any year of assessment, no assessment or additional assessment (other than an assessment to additional tax under section 82A) in respect of a period prior to his death shall be made after the expiry of 3 years immediately after that year of assessment. (Added 21 of 2005 s. 19. Amended L.N. 210 of 2005)
(Amended E.R. 1 of 2012)