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  主页 > 税务资料 - 其他 > 银行承诺

银行承诺

《税务条例》第 71 (2)条的但书赋予税务局局长权力,在处理反对个案时,可在命令缓缴税款时附加条件,包括要求纳税人购买储税券或提供银行承诺,以作为缴款的保证。

如要提交银行承诺以代替购买储税券,纳税人必需预先获得税务局的同意。如税务局评税人员同意纳税人提交银行承诺,一份已详列缓缴税款及有关资料的银行承诺表格便会随即连同同意书寄给纳税人。

根据《税务条例》第 71 (2) (b) 条提交的银行承诺,须采用局长可接受的格式(《税务条例》第 71 (9)条)。范本现附加在下作为参考,请注意,此范本不是被用作下载填写之用。由于是提交银行处理的关系,目前只提供英文范本。有关个别个案的查询,请直接联络评税主任。

请注意,银行承诺除了须表明获缓缴的税款外,按《税务条例》第 71 (9) (e) (ii)条,亦须表明承诺缴付获缓缴税款的利息。该利息是自评税通知书所指明的缴税日期起计至有关的反对或上诉被撤回或获最终裁定的日期为止,并按第 71 (11)条所指明的利率计算。而根据第 71 (11)条,该利率须是终审法院首席法官根据《区域法院条例》(第 336 章)第 50 条而厘定并藉宪报公布的利率。

有关反对及上诉的其他资料,请参阅反对及上诉缴付所争议的税款及获缓缴税款的利息

有关《区域法院条例》(第 336 章)第 50 条而厘定的利率及其他资料,请参阅判定债项利息

 


只供参考
不是被用作下载填写之用


 

 

 

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in consideration of the said order and upon receipt of your written notification that the objection or appeal has been withdrawn or finally determined, we, XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX of XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX hereby undertake to pay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

 


只供参考
不是被用作下载填写之用

 

 

 

- 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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