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  主頁 > 稅務資料 - 其他 > 銀行承諾

銀行承諾

《稅務條例》第 71 (2)條的但書賦予稅務局局長權力,在處理反對個案時,可在命令緩繳稅款時附加條件,包括要求納稅人購買儲稅券或提供銀行承諾,以作為繳款的保證。

如要提交銀行承諾以代替購買儲稅券,納稅人必需預先獲得稅務局的同意。如稅務局評稅人員同意納稅人提交銀行承諾,一份已詳列緩繳稅款及有關資料的銀行承諾表格便會隨即連同同意書寄給納稅人。

根據《稅務條例》第 71 (2) (b) 條提交的銀行承諾,須採用局長可接受的格式(《稅務條例》第 71 (9)條)。範本現附加在下作為參考,請注意,此範本不是被用作下載填寫之用。由於是提交銀行處理的關係,目前只提供英文範本。有關個別個案的查詢,請直接聯絡評稅主任。

請注意,銀行承諾除了須表明獲緩繳的稅款外,按《稅務條例》第 71 (9) (e) (ii)條,亦須表明承諾繳付獲緩繳稅款的利息。該利息是自評稅通知書所指明的繳稅日期起計至有關的反對或上訴被撤回或獲最終裁定的日期為止,並按第 71 (11)條所指明的利率計算。而根據第 71 (11)條,該利率須是終審法院首席法官根據《區域法院條例》(第 336 章)第 50 條而釐定並藉憲報公布的利率。

有關反對及上訴的其他資料,請參閱反對及上訴繳付所爭議的稅款及獲緩繳稅款的利息

有關《區域法院條例》(第 336 章)第 50 條而釐定的利率及其他資料,請參閱判定債項利息

 


衹供參考
不是被用作下載填寫之用


 

 

 

Undertaking to Commissioner of Inland Revenue under section 71(9) of the Inland Revenue Ordinance (Cap.112) 

 

    File No.: XXXXXXXXXXXXXXXXXXX
    XXXXXXXXXXXXXXXXXXX
    XXXXXXXXXXXXXXXXXXX
    XXXXXXXXXXXXXXXXXXX
    XXXXXXXXXXXXXXXXXXX
    Date : XXXXXXXXXXXXXXXXXXX
To : The Commissioner of Inland Revenue,  
  G.P.O. Box 132  
  Hong Kong.  


 

1.

 

Whereas a valid notice of objection has been lodged by XXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX of XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX (hereinafter referred to as "the taxpayer") against the Notice of Assessment and Demand for XXXXXXXXXXXXXXXX Tax for the Year of Assessment XXXXXXXXXXXXXXXXX in the sum of $XXXXXXXXXXXXXXXXXXXXXXX under Charge No. XXXXXXXXXXXXXXXXXXXXXXXX due and payable on or before XXXXXXXXXXXXXXXXXXXXXX.

 

2.

 

Whereas you have agreed that you will order that the payment of
$XXXXXXXXXXXXXX (the tax debt) be held over pending the determination of such objection and of any subsequent appeal on condition that the taxpayer provides security for the payment of the tax debt by furnishing a banker's undertaking in the following terms.

Then in consideration of the said order and upon receipt of your written notification that the objection or appeal has been withdrawn or finally determined, we, XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX of XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX hereby undertake to pay you the amount of the tax debt or such other tax as may then be due and payable together with interest thereon from the date for payment of the tax specified in the notice of assessment to the date of withdrawal or final determination of the objection or appeal at the rate specified in section 71(11) of the Inland Revenue Ordinance (Cap. 112).

 

....../2

 


衹供參考
不是被用作下載填寫之用

 

 

 

- 2 -

 


 

Our maximum liability shall not exceed the tax debt and interest thereon at the rate specified as aforesaid. 

This undertaking is not transferable or assignable and is not revocable without your consent.

This undertaking is to be governed by and construed in accordance with the laws of Hong Kong.

Upon the expiration of this undertaking or upon the taxpayer's objection or appeal being sustained, this undertaking shall be returned to us for cancellation. 



 

Common Seal of the Bank is hereunto
affixed in the presence of :




 

  )  
XXXXXXXXXXXXXXXXXXXXXXXXXX )  
(Full name of Officer) )  
  ) XXXXXXXXXXXXXXXXXXXXXXXXXX
  ) (Signature of Officer)
  )  
XXXXXXXXXXXXXXXXXXXXXXXXXX )  
(Hong Kong Identity Card No.) )  

 

  )  
XXXXXXXXXXXXXXXXXXXXXXXX )  
(Full name of Officer) )  
  ) XXXXXXXXXXXXXXXXXXXXXXXXXX
  ) (Signature of Officer)
  )  
XXXXXXXXXXXXXXXXXXXXXXXX )  
(Hong Kong Identity Card No.) )  

 

 

 

Bank Reference : XXXXXXXXXXXXXXXXXXXX

 

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