| 1. | Notice for recovery of tax
追收税款通知书 |
| 2. | Recovery notices to third party are normally issued if the tax inclusive of any surcharge imposed remains unsettled
如纳税人仍未清缴包括任何已加徵的附加费在内的应课税款，则本局通常会向第三者发出追收税款通知书。 |
| 3. | Issue of recovery notice to third parties including the employer , banker , tenant , debtor and customer etc . who owes or holds money due to the defaulting taxpayer
向第三者包括纳税人的雇主银行租客债务人等发出追收税款通知书追收税款 |
| 4. | Should the employer fulfill his obligation under the recovery notice before making income deduction under the mandatory provident fund schemes ordinance
有关雇主是否应优先履行其有关追收税款通知书的责任或是先执行强制性公积金计划条例的扣除入息及供款责任？ |
| 5. | An employer may occasionally receive recovery notice issued under section 76 of the inland revenue ordinance requiring him to deduct the employee s money for tax payment
雇主偶尔会接到根据税务条例第76 1条所发出的追收税款通知书要求扣除有关雇员的款项以作缴税之用。 |
| 6. | An employer may occasionally receive recovery notice issued under section 76 ( 1 ) of the inland revenue ordinance requiring him to deduct the employee s money for tax payment
雇主偶尔会接到根据《税务条例》第76 ( 1 )条所发出的追收税款通知书要求扣除有关雇员的款项以作缴税之用。 |
| 7. | The person to whom recovery notice is issued must pay over money , if any , not exceeding the amount of tax in default held on account of the defaulter to the inland revenue department within a stipulated time
任何人接获追收税款通知书，必须于法定时限内，将因该拖欠税款的纳税人而持有，又不超出有关拖欠税额的金钱如有的话交予税务局。 |
| 8. | Of the demand notice , issue of recovery notice to third party and initiation of legal action , etc as authorized by part xii of the inland revenue ordinance cap . 112 for recovering the total outstanding amount
税务局局长可立即根据税务条例第112章第xii部的规定，采取法定追税行动包括徵收百分之五附加费向第三者发出追收税款通知书及进行法律行动等以追收欠款。 |
| 9. | The person to whom recovery notice is issued must pay over money , if any , not exceeding the amount of tax in default held on account of the defaulter to the inland revenue department within a stipulated time . failure to do so will render the person personally liable for the whole of the tax which he was required to pay
任何人接获追收税款通知书，必须于法定时限内，将因该拖欠税款的纳税人而持有，又不超出有关拖欠税额的金钱（如有的话）交予税务局。如该人士未能照办，则须个人负上他被规定缴付的全部税款的法律责任。 |
