(c) 任何曾就或曾因某宗土地或物業交易而直接或間接支付或收取任 何代價﹑經紀費﹑佣金或費用的人；及
" (c) any person who either paid or received, directly or indirectly, any consideration, brokerage, commission or fee in respect of or in connection with any particular land or property transaction; and"
(d) 任何曾就某宗土地或物業交易而涉及任何代價﹑經紀費﹑佣金或 費用交付或涉及任何支票或其他交易票據的結算或收取的人或其僱員，
" (d) any person, or any employee of any person, who was concerned in the passing of any consideration, brokerage, commission or fee, or in the clearing or collection of any cheque or other instrument of exchange, respecting any particular land or property transaction,"
而提供資料及為接受訊問而出席是與以下的任何事宜有關，即─
" as to any of the following matters, that is to say-"
(i) 任何(a)至(d)段中所提述的人的全名(包括別名)及地址，及該人 所管有而又可能有助識別或尋找任何該等人士的任何其他資料；
(i) the full names (including aliases) and addresses of any of the persons referred to in paragraphs (a) to (d) and any other information in his possession which may be helpful in identifying or locating any such persons;
(iii) 任何該等土地或物業交易的條款及條件，
(iii) the terms and conditions of any such land or property transaction;
如(a)至(d)段所提述的人被規定披露與第(i)至(iii)節所指明的任何 事宜有關的資料，則就任何通訊(不論口頭或書面)而存在的不予披露特權 ，不得構成對該等資料不予披露的辯解，但除上文所述者外，第(4)款不 得規定大律師或律師披露其以大律師或律師身分而獲提供或獲給予的享有 特權資料或通訊。 (由1965年第35號第26條增補)
" and the existence in respect of any communication, whether oral or written, of privilege from disclosure shall not constitute any excuse for the non-disclosure of information as to any of the matters specified in paragraphs (i) to (iii) where disclosure thereof is required from any of the persons referred to in paragraphs (a) to (d), but except as aforesaid nothing in subsection (4) shall require disclosure by counsel or solicitor of any privileged information or communication given or made to him in that capacity. (Added 35 of 1965 s. 26)"
(4B)(a) 任何人如無合理辯解(有關的舉證責任須由該人承擔)而沒有 遵從根據第(4)(a)款向其發出的通知書所載規定，或沒有應根據第(4)(b) 款發出的通知書而出席，或雖曾出席卻不能就向他提出的問題作答，而該 等問題根據該段是可向他提出的，則可處第3級罰款，該罰款可根據第75 條作為欠政府的民事債項予以追討︰ (由1985年第11號第3條修訂；由 1995年第338號法律公告修訂；由1996年第19號第15條修訂)
" (4B) (a) Any person who without reasonable excuse, the burden of proof whereof shall lie upon him, fails to comply with the requirements of a notice given to him under subsection (4) (a) or fails to attend in answer to a notice issued under subsection (4)(b) or having attended fails to answer any questions put to him, being questions which under that paragraph may be put to him, shall be liable to a penalty at level 3 recoverable under section 75 as a civil debt due to the Government: (Amended 11 of 1985 s. 3; L.N 338 of 1995; 19 of 1996 s. 15)"
(i) 局長可就該罰款而准以罰款代替起訴，及可在就該罰款而提起的 法律程序作出判決前擱置該法律程序或以罰款了結，局長亦可拒絕接受就 該罰款或其任何部分而繳付的款項，除非根據法庭在追討該罰款而提起的 法律程序中作出的判決而繳付的；
" (i) the Commissioner may compound any such penalty and may before judgment in proceedings therefor stay or compound such proceedings, or may refuse to accept payment of such penalty or any part thereof except under a judgment of the court in proceedings for the recovery thereof;"
(ii) 審理就該罰款而提起的法律程序的法庭，如認為合適，可作出款 額較低的罰款判決。
" (ii) the court before which any proceedings for such penalty are brought may, if it thinks fit, give judgment for a less amount."
(b) 法庭除可就該罰款作出判決或作出如上所述的款額較低的罰款判 決外，亦可命令法律程序所針對的人在命令所指明的時間內作出其沒有作 出的作為。 (由1965年第35號第26條增補)
" (b) In addition to giving judgment for the penalty or any less amount as aforesaid, the court may order the person against whom the proceedings were brought to do, within a time specified in the order, the act which he has failed to do. (Added 35 of 1965 s. 26)"
(5) 一份看來是由某人或代某人根據本條例提交的報稅表﹑陳述書或 表格，除非相反證明成立，否則須為所有目的而當作是由該人或由其授權 提交的(視屬何情況而定)，而簽署該報稅表﹑陳述書或表格的人，則須當 作知悉該報稅表﹑陳述書或表格內的所有事宜。
" (5) A return, statement, or form purporting to be furnished under this Ordinance by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement, or form shall be deemed to be cognizant of all matters therein."
(6) 任何人如停止經營根據第Ⅱ﹑Ⅲ﹑Ⅳ或Ⅶ部的條文應課稅的行業 ﹑專業或業務，或停止擁有根據該等條文應課稅的入息來源，或停止作為 根據該等條文應課稅的土地或建築物或土地連建築物的擁有人，則須在有 關停止事宜發生的1個月內將停止事宜以書面通知局長。 (由1956年第49 號第37條代替；由1983年第8號第14條代替)
" (6) Any person who ceases to carry on any trade, profession or business or who ceases to own any source of income or to be the owner of any land or buildings or land and buildings in respect of which tax is chargeable under the provisions of Part II, III, IV or VII shall so inform the Commissioner in writing within 1 month of such cessation. (Replaced 49 of 1956 s. 37; 8 of 1983 s. 14)"
(7) 任何根據第Ⅲ﹑Ⅳ或Ⅶ部應課稅的人，如即將離開香港為期超過1 個月，則須將其預期離開日期及其返回香港的大約日期(如其本人擬返回 香港的話)以書面向局長發出通知，該通知書須不遲於該預期離開日期前1 個月發出︰
" (7) Any person chargeable to tax under Part III, IV or VII who is about to leave Hong Kong for any period exceeding 1 month shall give notice in writing to the Commissioner of his expected date of departure, and if he intends to return to Hong Kong the approximate date of his return.
Such notice shall be given not later than 1 month before the expected date of departure:"
(a) 局長如認為合理，可接受在較短時間內發出的通知；及
(a) the Commissioner may accept such shorter notice as he may deem reasonable; and
(1) 凡局長或副局長個人認為有人提交不正確的報稅表或提供虛假的 資料，以致該人少報其應課稅的入息或利潤，而該人作出此事並無合理辯 解，亦非因無心之失，則局長在取得稅務上訴委員會的同意後，可以書面 向該人發出通知，規定該人須在該通知書所限定的時間內(不少於由該通 知書送達日期起計的30天)，提交一份載有以下資料的陳述書─ (由1975 年第43號第3條修訂；由1980年第377號法律公告修訂)
" (1) Where the Commissioner or a deputy commissioner is personally of the opinion that a person has made an incorrect return or supplied false information having the effect of understating his income or profits chargeable to tax and has done so without reasonable excuse and not through an innocent oversight or omission, the Commissioner may, with the consent of the Board of Review, give notice in writing to such person requiring him to furnish within the time limited by such notice, not being less than 30 days from the date of service of the notice, a statement containing particulars of- (Amended 43 of 1975 s. 3; L.N. 377 of 1980; 48 of 1995 s. 9)"
(a) 該人或其配偶在該通知書指明的時間內在香港管有的所有資產， 包括該人或其配偶與任何其他人所共同或各別管有的任何資產；及
" (a) all assets which the person or his spouse possessed in Hong Kong, including any possessed jointly or severally with any other person, at such times as may be specified in the notice; and"
(b) 該人或其配偶在該通知書指明的時間內在香港須承擔的所有負債 ，包括該人或其配偶與任何其他人須共同或各別承擔的任何負債；及
" (b) all liabilities to which the person or his spouse was subject in Hong Kong, including any to which he was subject jointly or severally with any other person, at such times as may be specified in the notice; and"
(c) 該人或其配偶在該通知書指明的期間內從在香港的資金中招致或 支付的全部開支或支出，包括饋贈及匯往香港以外地方的匯款；及 (由 1998年第23號第2條修訂)
" (c) all expenditure or disbursements from funds in Hong Kong, including remittances to places outside Hong Kong and gifts, incurred or made by the person or his spouse during such periods as may be specified in the notice; and (Amended 23 of 1998 s. 2)"
(d) 該人或其配偶在該通知書指明期間內在香港收取的所有款項，包 括饋贈、匯款及遺產。 (由1983年第71號第26條修訂；由1986年第7號第 12條修訂)
" (d) all sums, including remittances, gifts and legacies received in Hong Kong by the person or his spouse during such periods as may be specified in the notice. (Amended 71 of 1983 s. 26; 7 of 1986 s. 12)"
(2) 根據第(1)款發出的通知書內所指明的時間或期間，不得早於該通 知書發出的課稅年度開始之前7年。
(2) A notice given under subsection (1) shall not specify any time or period earlier than 7 years before the commencement of the year of assessment in which it is given.
(3) 凡申請稅務上訴委員會的同意，須由局長以書面向該委員會的書 記提出；該申請書須附有一份陳述書，載明建議行使局長或副局長根據第 (1)款而擁有的權力所根據的資料。
(3) An application for the consent of the Board of Review shall be made in writing by the Commissioner to the clerk of the Board and shall be accompanied by a statement of the material on the basis of which it is proposed to exercise the powers of the Commissioner or deputy commissioner under subsection (1).
(4) 稅務上訴委員會主席在接獲根據第(3)款提出的申請後，須自稅務 上訴委員會小組中委任3名成員，其中一名須是小組的主席或副主席，以 考慮該宗申請。
" (4) Upon receipt of an application under subsection (3), the Chairman of the Board of Review shall appoint 3 members from the panel of the Board of Review, one of whom shall be the Chairman or a deputy chairman, to consider the application."
(5) 稅務上訴委員會在考慮某宗申請時，局長或其授權代表可出席， 但該宗申請所關乎的人不得出席。
" (5) When the Board is considering an application, the Commissioner or his authorized representative may attend, but the person in respect of whom the application is made may not attend."
(6) 除第(7)款另有規定外，該宗申請所關乎的人的身分，不得在申請 書內或在考慮該宗申請時，向稅務上訴委員會透露。
" (6) Subject to subsection (7), neither in the application nor on the consideration thereof shall the identity of the person in respect of whom the application is made be revealed to the Board of Review."