### Inland Revenue Ordinance 《稅務條例》

60. Additional assessments
(1) Where it appears to an assessor that for any year of assessment any person chargeable with tax has not been assessed or has been assessed at less than the proper amount, the assessor may, within the year of assessment or within 6 years after the expiration thereof, assess such person at the amount or additional amount at which according to his judgment such person ought to have been assessed, and the provisions of this Ordinance as to notice of assessment, appeal and other proceedings shall apply to such assessment or additional assessment and to the tax charged thereunder: (Amended 16 of 1951 s. 10; 49 of 1956 s. 44)
Provided that—
(a) (Repealed 2 of 1971 s. 39)(b) where the non-assessment or under-assessment of any person for any year of assessment is due to fraud or wilful evasion, such assessment or additional assessment may be made at any time within 10 years after the expiration of that year of assessment. (Amended 49 of 1956 s. 44)

(2) Where it appears to an assessor that the whole or part of any tax repaid to a person (otherwise than in consequence of an assessment having been determined on objection or appeal) has been repaid by mistake, whether of fact or law, the assessor may, within the year of assessment to which the repayment relates or within 6 years after the expiration thereof, assess such person in the amount of tax so repaid by mistake, and the provisions of this Ordinance as to notice of assessment, objection, appeal and other proceedings shall apply to such assessment and to the tax charged thereunder. (Added 2 of 1971 s. 39)
(3) No assessment shall be made under subsection (2) if the repayment was in fact made on the basis of, or in accordance with, the practice generally prevailing at the time when the repayment was made. (Added 2 of 1971 s. 39)
(4) Section 27 of Schedule 17A (specified alternative bond scheme and its tax treatment) provides for modifications to this section. (Added 10 of 2013 s. 12)

61. Certain transactions and dispositions to be disregarded
Where an assessor is of opinion that any transaction which reduces or would reduce the amount of tax payable by any person is artificial or fictitious or that any disposition is not in fact given effect to, he may disregard any such transaction or disposition and the person concerned shall be assessable accordingly.

### Inland Revenue Ordinance 《稅務條例》

61A. Transactions designed to avoid liability for tax
(1) This section shall apply where any transaction has been entered into or effected after the commencement* of the Inland Revenue (Amendment) Ordinance 1986 (7 of 1986) (other than a transaction in pursuance of a legally enforceable obligation incurred prior to such commencement) and that transaction has, or would have had but for this section, the effect of conferring a tax benefit on a person (in this section referred to as the relevant person

61B. Utilization of losses to avoid tax
Where the Commissioner is satisfied that—
(a) any change in the shareholding in any corporation, as a direct or indirect result of which profits have been received by or accrued to that corporation during any year of assessment, has been effected by any person after the commencement* of the Inland Revenue (Amendment) Ordinance 1986 (7 of 1986); and
(b) the sole or dominant purpose of the change was for the purpose of utilizing any loss or any balance of any loss sustained in a trade, profession or business carried on by the corporation, in order to avoid liability on the part of that corporation or any other person for the payment of any tax or to reduce the amount thereof, 
the set off of any such loss or balance of loss against any such profits shall be disallowed. 
(Added 7 of 1986 s. 10) Editorial Note:     * Commencement date: 14 March 1986. 

61C. Avoidance arrangement of no effect
If—
(a) a person enters into an arrangement; and
(b) the main purpose, or one of the main purposes, of the arrangement is to avoid any obligation under section 50B(1) or (2) or 50C(1),
then those sections are to have effect as if the arrangement had not been entered into.
(Added 22 of 2016 s. 8)

### Inland Revenue Ordinance 《稅務條例》

62. Notice to be issued by Commissioner
(1) The Commissioner shall give a notice of assessment to each person who has been assessed stating the amount assessed, the amount of tax charged, and such due date for payment thereof as may be fixed by the Commissioner. (Amended 2 of 1971 s. 40)
(2) (Repealed 52 of 1993 s. 6)(3) Where by reason of an amendment of the law it is necessary to vary the amount of tax charged in any notice of assessment the Commissioner may give such notification as may be necessary to the person assessed in that notice of assessment, and any notification so given shall, as regards any particulars of the assessment contained in the notification which have not been included in the notice of assessment, have effect as if the notification were a notice of assessment.
(Amended 35 of 1965 s. 27)

63. Validity of assessments, etc.
No notice, assessment, certificate, or other proceeding purporting to be in accordance with the provisions of this Ordinance shall be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of this Ordinance, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding.

63B. Liability for provisional salaries tax
(1) Every person who is chargeable to salaries tax under Part 3 in respect of any year of assessment shall be liable to pay provisional salaries tax in respect of that year of assessment in accordance with this Part.
(2) In the case of a husband and wife, where either the husband or wife is assessed to salaries tax under section 10(3) on the aggregate of their net chargeable incomes in respect of the year of assessment preceding that in respect of which provisional salaries tax is payable—
(a) such provisional salaries tax shall be payable on the net chargeable income adjusted as necessary under section 63C(1); and
(b) the person who is assessed to salaries tax in respect of that preceding year of assessment shall be solely liable to pay that provisional salaries tax. (Replaced 43 of 1989 s. 20)
(Replaced 71 of 1983 s. 30. Amended E.R. 1 of 2012)

### Inland Revenue Ordinance 《稅務條例》

63CA. Calculating net chargeable income for computing provisional salaries tax: meaning of certain references
(1) This section applies for the purposes of calculating the net chargeable income of a person for the year preceding a year of assessment to ascertain the provisional salaries tax for the year of assessment (relevant year of assessment

63D. Demands for provisional salaries tax
(1) In any year of assessment, a notice for payment of provisional salaries tax may be—
(a) given separately to any person liable to pay provisional salaries tax; or
(b) included in a notice of assessment to salaries tax. (Amended 7 of 1975 s. 37)
(2) (Repealed 7 of 1975 s. 37)(Added 8 of 1973 s. 13)