HK Cap. 111B — Prescription of Forms under Section 28

Prescription of Forms under Section 28 ( Cap. 111, section 28 ) [26 February 1932] 27 of 1968 s. 2 (2) (Format changes— E.R. 2 of 2021 ) Pursuant to section 28 of the Estate Duty Ordinance ( Cap. 111 ) and in conjunction with section 14(12) and section 3 of that Ordinance, the Governor in Council has prescribed the forms set out below as being respectively the Form of Certificate of Assessment and the Form of Corrective Affidavit. ( E.R. 2 of 2021 ) I.R. Form E.D. 3 INLAND REVENUE DEPARTMENT, ESTATE DUTY OFFICE, HONG KONG. No. . Hong Kong, . CERTIFICATE OF ASSESSMENT Estate Duty Ordinance, Cap. 111 GENTLEMEN, . , deceased. In accordance with Section 14(12) of Cap. 111 , I have now assessed the value of the above estate at $ . or under $ . and shall, on payment of the sum set out below, deliver to you or your authorized representative my certificate of receipt of Estate Duty for presentation to the Probate Registrar. Deputy Commissioner of Estate Duty Estate Duty. Interest. Remarks. Duty at . % on $ . Addition under Section 32 of Estate Duty Ordinance, Cap. 111 . Total Duty . Interest at 4% on $ . from . to . = . months and . days. Interest at 8% on $ . from . to . = . years and . days. $ $ $ $ $ $ $ $ Total $ $ Amount paid on . Interest at 8% on $ . from . to . = . years and . days. Balance due . $ $ $ $ $ $ $ $ NOTE:— Interest has been calculated to the date of this memorandum only, and is accruing at the rate of $ . a day, but provided payment is made within one week no recalculation will be required. After the lapse of one week the Commissioner may take such steps as may be necessary to recover duty and full accrued interest without further notice. Cheques, Drafts and Cashier’s Orders should be made payable to “The Government of the Hong Kong Special Administrative Region” and crossed. They should not be made payable to any individual officer. MESSRS. . ( 12 of 1999 s. 3 ; 21 of 2005 s. 18 ; E.R. 2 of 2021 ) I.R. Form E.D. 11 CORRECTIVE AFFIDAVIT Estate Duty Ordinance, Cap. 111 , Section 3 _ For use where the affidavit for the Commissioner or the account is to be corrected. NOTE.— The Chinese characters should be given (in addition to any romanized equivalent) in the case of all Chinese names. In the Estate of (1) (1) All aliases should be included. . deceased. (2) (2) Insert ‘I’ or ‘we’ and name, address, and description of each person who joins in affidavit or affirmation. make oath (do solemnly and sincerely affirm) and say as follows:— 1. This deceased died on 2. An (3) . was delivered by . on (3) Affidavit for Commissioner or Account. 3. It has now been discovered in the circumstances stated overleaf that that (3) . requires correction. 4. The Statement I annexed hereto is a true and accurate statement of such necessary correction. 5. (4) (4) Where allowance is claimed for debts not previously deducted the appropriate paragraph as required on an original affidavit should be inserted here, i.e., para. 6 and 7 of E.D. 1. 6. Save as appears in and by this affidavit and the (3) . which has been already delivered no property chargeable with Estate Duty passed or is deemed to have passed, so far as . know or believe, on the death of the deceased. 7. It now appears that in the circumstances stated overleaf (5) too little or too much estate duty has been paid, all of which is submitted to the Commissioner of Estate Duty in order that (5) the deficient duty, with interest thereon may be accepted (or) that the overpaid duty may be returned to . whose receipt shall be a sufficient discharge. (5) Strike out to meet the facts. When corrections do not affect values strike out this paragraph. All of which is true to the best of my knowledge and belief. (6) (6) Insert appropriate form of jurat. Sworn/affirmed at . Hong Kong this . day of . 19 , the same having been duly interpreted to the deponent or affirmant in dialect of the language by Sworn Interpreter Before me, A Commissioner, etc. STATEMENT OF CORRECTIONS Serial No. Particulars of the correction to be made by reference to the original affidavit or account VALUE Increase Decrease As in original affidavit As now corrected $ $ $ $ . . Signature of person making the affidavit STATEMENT OF THE CIRCUMSTANCES NECESSITATING THE SEVERAL CORRECTIONS Reference Number to the Statement overleaf Where any claim to refund is made full particulars relied on and any particulars which the Commissioner may be likely to need to enable him to decide on the claim should be set out. Where any additions to the original affidavit are made the same particulars as required in the original should be given. . . Signature of person making the affidavit Name of Solicitor (if any) If communications are to be sent to the Solicitor, the executor should sign here. ( E.R. 2 of 2021 )