### Adoption Rules 《領養規則》

31. Dismissal of application for adoption order
Where leave to remove the infant from the care and possession of the applicant is granted under section 6(4) of the Ordinance, the judge may, upon granting leave, dismiss the application for the adoption order.

31A. Application for an order passing care and control of infant
(1) An application for an order under section 23B(1) of the Ordinance for passing the care and control of an infant to a person authorized by the Director may be made to the Court by the Director by an ex parte originating summons.
(2) The application shall be heard by a judge.
(3) The application must be supported by an affidavit by the Director that sets out—
(a) information on the infant’s identity, adoptability, background, social environment, family history and medical history;
(b) details of the person authorized by the Director for the purposes of section 23B(1) of the Ordinance; and
(c) the grounds for the Director’s belief that the granting of the order will be in the best interests of the infant.
(4) The following documents shall be exhibited to the affidavit—
(a) the infant’s birth certificate or any other proof of identity;
(b) order by which the Director was appointed as the legal guardian of the infant (if applicable);
(c) consent of every person whose consent is required by section 5(5)(a) of the Ordinance (if applicable);
(d) order declaring that the infant is freed for adoption under section 5A of the Ordinance (if applicable);
(e) copy of the infant study report;
(f) statement of acceptance for adoption signed by the prospective adopter;
(g) copy of the family study and assessment report of the prospective adopter; and
(h) letter of assumption of responsibility signed by the person referred to in paragraph (3)(b) stating that such person is responsible for the welfare of the infant while the infant is in the state to which the infant is intended to be sent and before the infant is adopted.
(5) In this rule, Court (法院) means the Court of First Instance.
(L.N. 230 of 2005)

32. Practice and procedure of District Court and of Court of First Instance to apply
Subject to these rules, the practice and procedure of the District Court and of the Court of First Instance shall apply to proceedings under the Ordinance.
(L.N. 337 of 1982; 25 of 1998 s. 2)

33. Court fees not charged
No court fees shall be charged in adoption proceedings.
(L.N. 54 of 1965) 

### Tax Reserve Certificates (Rate of Interest) (Consolidation) Notice 《儲稅券(利率)(綜合)公告》

1. Citation
This Notice may be cited as the Tax Reserve Certificates (Rate of Interest) (Consolidation) Notice.
(E.R. 4 of 2022)

2. Periods and rates of interest therefor
The rate of interest payable on tax reserve certificates issued during the periods shown in column 2 of the Schedule shall be the rate specified in column 3 of the Schedule opposite each period.

### Tax Reserve Certificates (Fourth Series) Rules 《儲稅券(第4系)規則》

1. Citation
These rules may be cited as the Tax Reserve Certificates (Fourth Series) Rules.

2. Issue of certificates
Certificates, which, upon application being made in such form as the Commissioner shall prescribe, may be obtained from the office of the Commissioner, shall be issued by the Commissioner in any amount which is a multiple of $50.00.

2A. Minimum amount of purchase of certificates
(1) Subject to rule 8, the minimum amount of each purchase of the certificates is $300.
(2) The Secretary for Financial Services and the Treasury may by notice in the Gazette vary the minimum amount as referred to in paragraph (1). (L.N. 106 of 2002)
(L.N. 556 of 1995)

2B. Maintaining of accounts
(1) The Commissioner may maintain an account under section 3(1AA) of the Ordinance for any person who has or is likely to have any kinds of income or profits chargeable to tax under the Inland Revenue Ordinance (Cap. 112). (24 of 1999 s. 4; L.N. 186 of 1999)
(2) The account shall be maintained subject to the following conditions—
(a) the entries in the account shall be used by the Commissioner or any officer authorized by him for the purpose on a first-in-first-out basis in the payment of tax of the holder of the account when the holder’s tax falls due;
(b) a statement on the use of an entry in accordance with subparagraph (a) shall be issued by the Commissioner, in such form as he shall prescribe, to the holder of the account by giving the statement to the holder personally or by forwarding the statement to the holder at his last known address or, if his last known address is not available, in such manner as the Commissioner thinks fit;
(c) the balance of interest accrued on an entry (first-mentioned entry

3. Applications by agents of taxpayers
The Commissioner may accept the application of an agent authorized by the taxpayer in writing for the issue or redemption of certificates in the name and on behalf of the taxpayer.
(L.N. 556 of 1995)

4. Registration, acceptance, repayment in respect of certificates applied for by agents
Certificates applied for by such agent will be registered in the name of the taxpayer on whose behalf the application was made. Such certificates will be accepted in settlement of tax due from the person in whose name the certificate is registered or repayment will be made to that person or to his duly authorized agent.

### Tax Reserve Certificates (Fourth Series) Rules 《儲稅券(第4系)規則》

5. Form of certificate
(1) A certificate, including an entry in an account, is subject to these rules.
(2) A certificate, other than an entry in an account, shall be in Form 1 or 2 in Schedule 1.
(L.N. 556 of 1995)

6. Duty of Commissioner to accept certificates in payment of specified tax
The Commissioner, or any officer authorized by him for the purpose, shall accept certificates, in amounts sufficient to meet the total amount of tax outstanding or any part thereof, at their principal value together with the interest accrued thereon as the equivalent of cash for the payment of any or all of the taxes specified in the Schedule to the Ordinance.
(24 of 1999 s. 5)

7. Payment of interest and method of calculation
(1)  Subject to paragraph (1A), simple interest at the prescribed rate for each month or part of a month in the period commencing on the date of issue and ending on the date on which the certificate is accepted for payment of tax shall be paid on all certificates so accepted: (L.N. 96 of 1967; L.N. 447 of 1996; 24 of 1999 s. 6)

Provided that—
(a) interest shall not be paid on any certificate for more than 36 months;
(b) where a certificate, other than an entry in an account, is only partially used in payment of tax, interest shall be calculated on an amount to the nearest $50.00 above the amount of the tax. (L.N. 556 of 1995)

(1A) Where—
(a) a certificate is issued on or after the commencement* of the Tax Reserve Certificates (Amendment) Ordinance 1999 (24 of 1999) pursuant to the proviso to section 71(2) of the Inland Revenue Ordinance (Cap. 112); and
(b) during the period commencing on the date of issue of the certificate and ending on the date of the final determination of the objection or appeal against the assessment issued by the Commissioner to which the certificate relates (the holding period