### Inland Revenue Ordinance 《稅務條例》

70B. Husband and wife
Where, following an election under section 41(1A) for personal assessment by a husband and wife, either spouse makes an objection, appeal or application under this Part in respect of any assessment made in consequence of the election—
(a) the other spouse shall be deemed to be joined in the objection, appeal or application;
(b) nothing in section 70 shall prevent a re-assessment being made in respect of either spouse; and
(c) amended assessments may be issued to both spouses.
(Added 71 of 1983 s. 34. Amended 43 of 1989 s. 25)

### Inland Revenue Ordinance 《稅務條例》

72. Tax to include fines, etc.
In the succeeding sections of this Part, tax (稅款) includes any sum or sums added under section 71 (5) or (5A) by reason of default, together with any fines, penalties, fees, or costs incurred, and any interest payable under section 71 (9)(e)(ii) or (10).
(Amended 23 of 1974 s. 5; 7 of 1985 s. 3)

75. Tax recoverable as a civil debt through the District Court
(1) Tax due and payable under this Ordinance shall be recoverable as a civil debt due to the Government. (Amended 19 of 1996 s. 15)
(2) Whenever any person makes default in payment of tax the Commissioner may recover the same by action in the District Court notwithstanding that the amount is in excess of the sum mentioned in section 33 of the District Court Ordinance (Cap. 336). (Amended 35 of 1966 Schedule; 68 of 1973 s. 5; 79 of 1981 s. 3)
(3) In proceedings under this section for the recovery of tax the production of a certificate signed by the Commissioner stating the name and last known postal address of the defaulter and particulars of the tax due by him shall be sufficient evidence of the amount so due and sufficient authority for a District Court to give judgment for the said amount.
(4) In proceedings under this section for the recovery of tax the court shall not entertain any plea that the tax is excessive, incorrect, subject to objection or under appeal, but nothing in this subsection shall be construed so as to derogate from the powers conferred by the proviso to section 51 (4B)(a) to give judgment for a less sum in the case of proceedings for the penalty specified therein. (Amended 35 of 1965 s. 38)
(5) In any proceedings in the District Court under this section, the Commissioner may appear in person or may be represented either by a legal officer within the meaning of the Legal Officers Ordinance (Cap. 87) or by any other person authorized by him in writing.
(Replaced 49 of 1956 s. 55)

76. Recovery of tax from a debtor of the taxpayer
(1) Where tax payable by a person is in default, or a person charged to tax has quitted Hong Kong or in the opinion of the Commissioner is likely to quit Hong Kong without paying all the tax charged to him, and it appears to the Commissioner to be probable that any other person (hereinafter in this subsection referred to as the third party

### Inland Revenue Ordinance 《稅務條例》

77. Recovery of tax from persons leaving Hong Kong
(1) If the Commissioner, or an officer of the Inland Revenue Department not below the rank of chief assessor authorized in writing by the Commissioner for the purposes (authorized officer

77A. Refusal of clearance to ships and aircraft where tax is in default
(1) In addition to any other powers of collection and recovery provided by this Ordinance, where a person has been charged to tax in respect of his profits from the business of shipowner or charterer or aircraft owner or charterer and such tax is in default and whether such person has been assessed directly or in the name of some other person, the Commissioner, with the prior approval of the Chief Secretary for Administration, may issue to the Director of Marine, the Director-General of Civil Aviation or other authority by whom clearance may be granted, a certificate containing the name or names of the said person and the particulars of the tax in default.
(2) On receipt of such certificate the Director of Marine, the Director-General of Civil Aviation, or other authority, shall be empowered and is hereby required to refuse clearance from any port, aerodrome or airport or place within Hong Kong to any ship or aircraft owned wholly or partly or chartered by such person until the said tax has been paid or until security for payment has been given to the satisfaction of the Commissioner. (Amended 7 of 1986 s. 12)
(3) No civil or criminal proceedings shall be instituted or maintained against the Government, the Chief Secretary for Administration, the Commissioner, the Director of Marine, the Director-General of Civil Aviation or other authority, in respect of a refusal of clearance under this section, nor shall the fact that a ship or aircraft is detained under this section affect the liability of the owner, charterer or agent to harbour, airport or other dues and charges for the period of detention. (Amended 19 of 1996 s. 15)
(Added 49 of 1956 s. 58. Amended L.N. 362 of 1997; L.N. 326 of 2000)

### Inland Revenue Ordinance 《稅務條例》

79. Tax paid in excess to be refunded
(1)  If it is proved to the satisfaction of the Commissioner by claim duly made in writing within 6 years of the end of a year of assessment or within 6 months after the date on which the relevant notice of assessment was served, whichever is the later, that any person has paid tax in excess of the amount with which he was properly chargeable for the year, such person shall be entitled to have refunded the amount so paid in excess: (Amended 49 of 1956 s. 60)

Provided that nothing in this section shall operate to extend or reduce any time limit for objection, appeal or repayment specified in any other section or to validate any objection or appeal which is otherwise invalid, or to authorize the revision of any assessment or other matter which has become final and conclusive. (Amended 35 of 1965 s. 39) 
(2) An executor, trustee or receiver shall have the same right to make a claim under the provisions of subsection (1) as the person whom he represents would have had if such person had not been prevented from making such claim by his death, incapacity, bankruptcy or liquidation and shall be entitled to have refunded to him for the benefit of such person or such person’s estate any tax paid in excess within the meaning of subsection (1). (Replaced 49 of 1956 s. 60)
(3) Where a non-resident person has been assessed in the name of another person under section 20A or 20B and the tax so assessed has been paid by the other person, the other person or the non-resident person, but not both, may make a claim under subsection (1) for a refund of tax overpaid. In the event of a refund being made to the other person his receipt shall be a valid discharge in respect of the amount of overpaid tax so refunded. (Replaced 4 of 1989 s. 5)
(3A) If an entity (entity A

### Inland Revenue Ordinance 《稅務條例》

80F. Miscellaneous provisions for certain offences relating to reporting financial institutions, etc.
(1) Despite section 26 of the Magistrates Ordinance (Cap. 227), proceedings in respect of an offence under section 80B, 80C, 80D or 80E, other than an indictable offence, may be brought within 6 years after the date on which the offence was committed.
(2) The Commissioner may compound an offence under section 80B, 80C, 80D or 80E, and may before judgment stay or compound any proceedings instituted for the offence.
(Added 22 of 2016 s. 10)