請問税局有冇權力凁結市民銀行存款,而不須要經任何法律程序。?

2015-09-29 3:40 am

回答 (5)

2015-09-29 7:33 am
The answer is yes.

Under Section 71 of Inland Revenue Ordinance (Hong Kong Ordinances Chapter 112), the commissioner has the authority to request a taxpayer to guarantee tax payment by securing the asset in the bank.

Also, based on this press release:

http://www.ird.gov.hk/chi/ppr/archives/010701c1.htm

IRD has frozen accounts in the past without a court order.

(One of the issue of a court-ordered freeze is only the court can unfreeze the account. If the unfreezing can be done by IRD, you can assume that the court has not been involved.)
2015-09-29 3:57 am
沒有,要經法院手令
2015-09-29 3:54 am
稅局需要經過法庭頒布命令,才可以凍結市民銀行戶口。
2015-10-27 10:42 am
不須要經任何法律程序而凍結市民銀行資產,不是回歸後就與大陸一樣,不需法院搜查令就可強行入市民屋搜查嗎﹗
2015-09-30 2:13 am
您好,關於您的問題,尚需經合法之程序。
參考: 房佑璟律師 顏寧律師

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