BALESTIER COMMUNITY CENTRE (Income Tax Assessment Forms)

Mr Lee Choon Eng asked the Financial Secretary to state the reasons for the non-submission of Income Tax Assessment Forms to the Balestier Community Centre since 1953.

Mr Hart: The hon. Member has been misled, Sir. Income Tax forms of returns have been issued to the Balestier Community Centre, returns of income tax have been lodged and assessments issued in respect of the years of assessment 1954-57 inclusive.

Mr Lee Choon Eng: Mr Speaker, Sir, the Financial Secretary said the Balestier Community Centre has received such forms. Are not these forms received only very recently?

Mr Hart: It is certainly the case, Sir, that there has been some delay. The Balestier Community Centre failed to give notice of chargeability under section 63 (2) of the Ordinance, as it is required to, and the Income Tax Department had to find out about the existence of this community centre from its own sources of information. Subsequently when the first return was sent to this community centre, certain questions arose in connection with its accounts. These questions have only recently been resolved and the forms of assessment were sent to them in September 1957 and subsequently in December 1957.

Mr Lee Choon Eng: Mr Speaker, Sir, is the Balestier Community Centre not a registered society, and is it not the duty of the Income Tax Department to find out whether it is a registered society or not; and if it is, why the delay in the submission of forms?

Mr Hart: As I understand it, Sir, the Income Tax Department under section 63 (1) of the Ordinance may send forms to all taxpayers, but under section 63 (2), if that form has not been sent within three months of the start of the year of assessment, the taxpayer is obliged to notify his liability to tax to the Department.