飞机乘客离境税条例
发文标题：飞机乘客离境税条例
发文部门：香港
发文时间：1983-6-9
实施时间：1983-6-9
法规类型：香港税法
所属行业：所有行业
所属区域：香港
发文内容：
第140章 详题
本条例旨在向乘搭飞机离开香港的乘客征税，以及就相关事宜订立条文。
〔1983年6月9日〕
(本为1983年第25号)
第140章 第1条 简称
本条例可引称为《飞机乘客离境税条例》。
第140章 第2条 释义
在本条例中，除文意另有所指外─
“飞机”(aircraft) 包括定翼式或旋翼式飞机；
“乘客”(passenger) 指飞机所载运或将会载运的人，但不包括负责航程操作的真正机组人员及舱务人员；
“处长”(Director) 指民航处处长；
“税”、“税款”(tax) 指根据第3条征收的飞机乘客离境税；
“税券”(tax coupon) 指处长根据第17A(4)条发出的税券； (由1995年第100号第2条增补)
“经营商”(operator)，就飞机而言，指当其时对该飞机的管理有控制权的人，并包括该人根据第11条所委任的代理人；
“机场”(airport) 指香港国际机场或附表3指明的直升机场。 (由2001年第15号第3条修订)
“获授权人”(authorized person) 指根据第17A(1)条获授权的人。 (由1995年第100号第2条增补)
第140章 第3条 税款的征收
附注：
具追溯力的修订─见1999年第12号第3条
(1)除第12及13条另有规定外，每名拟在机场乘搭飞机离开香港的乘客，均须在为该目的而登上飞机之前，依照本条例缴付附表1所列适当款额的飞机乘客离境税。
(2)立法会可藉决议修订附表1。 (由1999年第12号第3条修订)
第140章 第4条 税款的收取
须缴付税款的乘客如拟乘搭某经营商的飞机离开香港，须向该经营商缴付税款，而该经营商须收取该等税款，并根据第7条将税款付予库务署署长。
第140章 第5条 纪录
(1)经营商须备存恰当纪录以记录登上在他控制下的飞机的乘客及向他缴付的税款资料。
(2)处长或为本款的施行而获其书面授权的人，可在任何合理时间查阅及抄录或复印根据第(1)款备存的纪录。 (由1995年第100号第3条修订)
第140章 第6条 申报表
(1)经营商须以处长指明的格式及在处长指明的相隔期间内，向处长呈交申报表，列明乘客及飞机离境的详细资料，以及提供处长所要求其他关于税款或收取税款的资料。
(2)第(1)款不减损或影响经营商根据其他成文法则须向处长或其他人提供关于飞机营运方面的资料的责任。
第140章 第7条 税款的评定及缴付
(1)经营商就乘客须付予他的税款而不时须缴付的税款数额，由处长评定。
(2)处长在根据第(1)款评定税款数额时，不受根据第6条呈交的申报表的资料所约束，而可使用他认为适当的其他评定方法作为补充或替代。
(3)除第(6)款另有规定外，经营商须在处长发出付款通知书的日期后30天内，将根据第(1)款评定的税款数额付予库务署署长。
(4)如税款数额未有在第(3)款所指的期限内缴付，则当作为拖欠，而处长可行使酌情决定权下令加征不超过拖欠税款数额的百分之五的款项，并与该笔拖欠税款数额一并追讨。
(5)凡任何税款数额在当作拖欠之日起计不少于6个月期内一直拖欠，则处长可行使酌情决定权下令就以下两项未付款额的总额─
(a)拖欠税款数额；及
(b)根据第(4)款加征的款项，加征不超过该总额百分之十的款项，并与上述未付款额一并追讨。
(6)尽管第(3)款已有规定，如处长认为当时并无令他满意的安排以便经营商根据第(3)款缴付根据第(1)款评定的税款数额，则可用口头或书面要求经营商在其飞机离开机场之前，先将税款数额付予库务署署长。
(7)经营商依照第(3)、(4)、(5)或(6)款缴付任何款额，并不因此而阻止─
(a)处长在觉得经营商须就某段期间缴付更多税款数额时，就该笔税款数额作进一步评定并根据第(3)款发出付款通知书；或
(b)经营商要求退还他多付的款额，但必须有证据令处长信纳他确曾多付该款额。
第140章 第8条 税款的追讨
附注：
具追溯力的修订─见1998年第25号第2条；1999年第12号第3条
(1)乘客须根据本条例缴付的税款，须作为欠政府的债项而可向乘客追讨。
(2)根据第7条经处长评定而须缴付的税款数额，以及根据该条须缴付的附加款项，须作为欠政府的债项而可向以下的人追讨─
(a)经营商；或
(b)由经营商根据第11条委任的代理人；或
(c)经营商联同该代理人，而为追讨上述款额而进行的法律程序可在区域法院提出，即使该款额超逾《区域法院条例》(第336章)第33条所述的限额。 (由1998年第25号第2条修订)
(3)政府向经营商或经营商的代理人追讨第(2)款所指的款额而进行法律程序时，可在单一项诉讼中就须由任何数目的乘客缴付的税款数额提出申索，而一份看来是由处长签署，并述明须缴税的乘客的数目和类别以及述明就该等乘客而评定的税款总额的证明书，一经政府呈堂，即为证明其内所述事项属实及评定结果正确无误的充分证据，直至相反证明成立为止。
(由1999年第12号第3条修订)
第140章 第9条 飞机的留置权
附注：
具追溯力的修订─见1999年第12号第3条
(1)在不损害政府根据第8条享有的任何追讨权利的原则下，处长就根据第7条经处长评定而须缴付的税款数额，对在经营商控制下而在机场的飞机有特定及一般留置权。 (由1999年第12号第3条修订)
(2)第(1)款所指的留置权不会因飞机离开机场而失去时效或丧失；如飞机重返机场，只要有关税款数额仍未清缴，则留置权继续有效及可以行使。
(3)处长在行使第(1)款所指的留置权时，可不时以他认为适当的方式接管、移走、出售或以其他方法处置飞机，以追讨税款数额。
(4)对于因根据第(3)款行使留置权而引致任何人遭受伤害或损失或任何财产遭受损失或损毁，处长及政府无须承担责任。
(5)本条并不减损或影响处长依据其他成文法则而对飞机留置权所拥有的权利或资格。
(6)在本条中─
“飞机”(aircraft) 包括飞机的任何部件及零件；
“税款数额”(amount of the tax) 包括根据第7条须缴付的附加款项。
第140章 第10条 收取税款费用
(1)财政司司长可批准为收取税款而支付一项费用予经营商。
(2)第(1)款所指的费用，须以财政司司长决定的方式支付予经营商。
(由1997年第362号法律公告修订)
第140章 第11条 代理人的委任
(1)除第(2)款另有规定外，经营商可在获得处长书面许可后，委任一名在香港的代理人，代表他本人执行本条例规定的经营商职能及职责，并可藉给予代理人及处长的书面通知，撤销代理人的委任。
(2)尽管第(1)款已有规定，凡经营商根据该款委任代理人，则根据第7条须缴付的税款数额及附加款项，须由经营商及代理人共同及各别承担，而就第7及8条而言，根据第7(3)条发出予代理人或经营商的付款通知书，须当作已发出予代理人及经营商。
第140章 第12条 税款的豁免
附注：
具追溯力的修订─见1999年第12号第3条
(1)附表2所述任何类别的乘客均获豁免缴付税款的法律责任。
(2)行政长官会同行政会议可藉命令修订附表2。
(3)行政长官会同行政会议可藉宪报公告，豁免任何指明航线或航空机构的乘客缴付税款的法律责任，或公告所指明的某部分或某比例税款的法律责任。
(4)本条例条文适用于根据第(3)款获豁免缴付某部分或某比例税款的法律责任的乘客及与其有关的事项，一如本条例条文适用于不获根据该款豁免缴付税款法律责任的乘客及与其有关的事项一样。
(由1999年第12号第3条修订)
第140章 第13条 税款的宽免
政务司司长凡信纳由某乘客缴付税款将会引起或已经引起严重困难，或信纳在某情况下，征收该税实属不公平或有违公众利益，则他可─
(a)免除该乘客缴付税款的法律责任；或
(b)指示将税款退还。
(由1997年第362号法律公告修订)
第140章 第14条 税款的退还
(1)乘客如已就某次离港行程缴税予经营商，而后来未有乘搭飞机离开香港，所缴税款须由经营商退还。
(1A) 凡─
(a)税券经根据第17A(4)条出售而该税券并未根据第17A(6)条使用和没有损毁；及
(b)任何人将该税券交回处长或交回出售该税券的获授权人，则处长或该获授权人(视属何情况而定)须向该人全部或部分退还藉购买该税券而缴付的税款。 (由1995年第100号第4条增补)
(1B) 处长可就获授权人根据第(1A)款所作出的全部或部分税款的退还施加处长认为适当的条件，而获授权人根据该款所作出的退还，须受如此施加的条件(如有的话)规限。 (由1995年第100号第4条增补)
(2)所退还的款项─
(a)不论是根据第13条或在其他情况下退还予乘搭飞机离开香港的乘客；或
(b)是第7(7)条所指退还予经营商的多付款额，均须按财政司司长决定的方式退还，而财政司司长在决定前，须就一般情况或个别情况征询处长的意见。 (由1997年第362号法律公告修订)
第140章 第15条 罪行
(1)须缴付税款的乘客─
(a)未有依照第3(1)条缴付税款；或
(b)作出虚假陈述，意图逃缴税款；或
(c)以任何其他方式逃缴税款或企图逃缴税款，即属犯罪，可处第4级罚款。
(2)任何人授权或准许须缴付税款但尚未缴付税款的乘客登上飞机，即属犯罪，可处第4级罚款及监禁6个月。
(3)如在就第(2)款所订罪行进行的法律程序中，显示被控人不知道及理应不能确定乘客在有关时间─
(a)须缴付税款；或
(b)未有缴付税款，即可作为免责辩护。
(4)任何人妨碍处长行使或妨碍获处长书面授权的人行使第5(2)条授予处长或该人的权力，即属犯罪，可处第4级罚款及监禁6个月。
(5)经营商不遵守第5(1)或6(1)条，即属犯罪─
(a)循公诉程序定罪后，可处第6级罚款，又经营商如属个人，可另处监禁2年；及
(b)循简易程序定罪后，可处第5级罚款，又经营商如属个人，可另处监禁1年，并可按罪行持续日数，每日另处罚款$3000。
(由1995年第338号法律公告修订)
第140章 第16条 逮捕
(1)警务人员或处长以书面授权的人，可无需手令而逮捕被合理地怀疑犯第15(1)或(2)条所订罪行的人。 (由2002年第23号第87条修订)
(2)根据第(1)款逮捕的人，须随即被带往最近的警署，而《警察条例》(第232章)第52条随之适用。
第140章 第17条 另一收税方法
(1)处长如因任何理由觉得经营商相当可能不会收到任何税款，可委任另一人代替该经营商收取，但本款并不影响经营商根据本条例须缴付款额的法律责任。
(2)凡处长根据第(1)款作出委任，则第4及14(1)条提述经营商之处，须解作提述如此获委任的人。
第140章 第17A条 由获授权人收取税款
(1)处长可在他认为适当的条款及条件下，以书面授权任何人向乘客收取税款。
(2)获授权人须将他收取的任何税款付予库务署署长。
(3)凡处长根据第(1)款授权任何人，他可决定该人收取税款的方式。
(4)在不损害第(3)款的概括性的原则下，处长可为向乘客收取税款而向获授权人发出供售卖的税券，而每张供售卖的税券的价值须相等于税款的款额。
(5)获授权人须就他出售的税券备存恰当的纪录及帐目，而处长或为本款的施行而获其书面授权的人，可在任何合理时间查阅及抄录或复印由该获授权人备存的纪录及帐目。
(6)在不损害可用以根据第4条缴付税款的任何其他方式的原则下，凡乘客─
(a)向他拟乘搭离开香港的飞机的经营商出示由他购买或由他人代他购买的税券；或
(b)以处长根据第(3)款决定的任何其他方式缴付税款，并向他拟乘搭离开香港的飞机的经营商出示该付款的证据，则他须被视为已为第3及4条的施行缴付税款。
(7)本条不得解释为会影响处长在第17条下的权力或经营商在本条例下的权力及职能。
(8)凡处长根据第(1)或(3)款行使其权力，他须尽快安排在宪报刊登公告，列出有关获授权人及根据第(3)款作出的有关决定的详情。
(由1995年第100号第5条增补)
第140章 第18条 雇主的法律责任
附注：
具追溯力的适应化修订─见1999年第12号第3条
(1)除第(2)款另有规定外，即使雇佣合约有明订或隐含的条款，又无论该合约是在本条例生效前或生效后订立，雇主并无法律责任代雇员缴付该雇员或该雇员的家人乘搭飞机离开香港时须缴付的税款，亦无法律责任补还该笔税款予该雇员，而任何人不得因雇主并无缴付或补还税款而对雇主提出诉讼。
(2)凡雇佣合约藉提及本条例而就税款的缴付明确订定条款，则第(1)款不适用。
(3)在本条中，“雇主”(employer) 包括政府。 (由1999年第12号第3条修订)
第140章 第19条 权力转授
(1)处长可向任何人转授其在本条例下的权力及职能。
(2)凡处长根据第(1)款转授权力或职能，他可指明该权力或职能须予行使或执行的方式。
(由1995年第100号第6条增补)
第140章 第20条 附表3的修订
处长可藉宪报公告修订附表3。
(由2001年第15号第4条增补)
第140章 附表1 飞机乘客离境税
[第3条]
税款数额
1.
12岁或以上的乘客 ........................................................................................
$120
2-3.
(由1991年第193号法律公告废除)
(由1985年第64号法律公告修订；由1988年第157号法律公告修订；由1991年第193号法律公告修订；由1994年第294号法律公告修订；由1996年第30号第2条修订；由1998年第20号第2条修订；由2001年第15号第5条修订；由2003年第220号法律公告修订)
第140章 附表2 获豁免缴付税款的法律责任的乘客
[第12条]
1.直接过境乘客，即由香港以外的地方乘搭飞机抵达机场的直接过境乘客，而此类乘客─
(a)不经过入境检查，但如由于非乘客所能控制并获处长信纳的原因而经过入境检查者则属例外；并
(b)于其后乘搭同一架飞机离开香港，或由于该架飞机被宣布不能提供服务而乘坐另一架飞机离开香港。
2.转机过境乘客，即从香港以外的地方乘搭飞机抵达机场的过境乘客，而此类乘客既不是直接过境乘客，亦─
(a)不经过入境检查，但如由于非乘客所能控制并获处长信纳的原因而经过入境检查者则属例外；并
(b)于其后乘坐另一架飞机离开香港。
2A.符合以下说明的乘客─
(a)由香港以外的地方乘搭飞机抵达机场，而在为该到港航程发出乘客机票时，该飞机是预定在某天飞抵机场的；及
(b)于其后乘搭飞机离开香港，而在为该离港航程发出乘客机票时，该飞机亦是预定在(a)段所提述的同一天飞离机场的。 (由1999年第90号法律公告及1999年第44号第23条增补)
3.属以下类别的乘客─
(a)纯粹由于所乘搭的飞机遭遇危难、紧急情况或恶劣天气降落香港而抵达；并
(b)于其后在切实可行范围内尽快乘搭飞机离开香港者。
4.乘搭在当时作以下用途的飞机离开香港的乘客─
(a)作政府的公务或礼仪用途；
(b)作任何国家政府的军事、外交或礼仪用途；或
(c)作联合国或其属下专门组织的公务或外交用途。
5.乘搭民航飞机离开香港并属下述类别的乘客─
(a)英军人员或英皇联合王国政府国防部所资助的平民；及
(b)由于与驻守香港的英军一起或由于与驻守香港的英军的关系而身在香港者，及与其同住的家庭成员，而他们的旅费是由有关当局安排或获有关当局批准，且具备驻港英军总司令或其代表所签发的证明书作为证据。 (由1985年第207号法律公告修订)
6.离开香港往外国永久定居，并属根据《入境条例》(第115章)第2条所界定的越南难民的乘客。 (由1997年第80号第103条修订)
7.因《国际组织及外交特权条例》(第190章)或《国际组织(特权及豁免权)条例》(第558章)的实施而有权获豁免缴付税款的乘客。 (由2000年第17号第9条修订)
8.属以下类别的乘客，但他们须以令处长满意的方式提出身分证明─
(a)《人事登记规例》(第177章，附属法例)第2条所指的领事或领事馆职员(属中国公民或香港特别行政区永久性居民的领事或领事馆职员除外)及其同住的家庭成员；或 (由1985年第207号法律公告修订；由1998年第28号第2条修订)
(b)受雇专为驻香港领事馆的领事或领事馆职员提供私人服务者，而他们是有关领事馆所代表国家的国民，并纯粹由于提供上述服务而被带来香港；或
(c)因《领事关系条例》(第557章)的实施而有权获豁免缴付税款的乘客。 (由2000年第16号第14条修订)
9.(由1999年第81号第3条废除)
10.属《特权及豁免权(联合联络小组)条例》(第36章)所适用的人的乘客，但他们须以令处长满意的方式提出身分证明。 (由1985年第18号第5条增补。由1985年第44号第7条修订；由1999年第81号第3条修订)
11.12岁以下的乘客。 (由1991年第193号法律公告增补)
12.符合以下说明的乘客─
(a)由中国任何地方(香港除外)乘搭获香港机场管理局批准在香港国际机场碇泊的船舶抵达该机场；
(b)于其后乘搭飞机离开香港；并
(c)在离开香港前的所有时间内均停留在依据《机场管理局条例》(第483章)第37条指明的限制区内。 (由2003年第208号法律公告增补)
第140章 附表3 直升机场
[第2及20条]
1.港澳码头直升机场
(由2001年第15号第6条增补)
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【英文全文】
Cap 140 Long title
To impose a tax on passengers departing by air from Hong Kong and for purposes connected therewith.
[9 June 1983]
(Originally 25 of 1983)
Cap 140 s 1 Short title
This Ordinance may be cited as the Air Passenger Departure Tax Ordinance.
Cap 140 s 2 Interpretation
In this Ordinance, unless the context otherwise requires-
"aircraft" (飞机) includes both fixed wing and rotary wing aircraft;
"airport" (机场) means the Hong Kong International Airport or a heliport specified in Schedule 3; (Amended 15 of 2001 s. 3)
"authorized person" (获授权人) means a person authorized under section 17A(1); (Added 100 of 1995 s. 2)
"Director" (处长) means the Director-General of Civil Aviation; (Amended L.N. 326 of 2000)
"operator" (经营商) means, in relation to any aircraft, the person for the time being having control over the management of the aircraft, and includes an agent of such person appointed under section 11;
"passenger" (乘客) means any person carried or to be carried on an aircraft other than a bona fide member of the flight crew or cabin staff operating the aircraft flight;
"tax" (税、税款) means the air passenger departure tax imposed under section 3;
"tax coupon" (税券) means a tax coupon issued by the Director under section 17A(4). (Added 100 of 1995 s. 2)
Cap 140 s 3 Imposition of tax
(1) Subject to sections 12 and 13, every passenger intending to depart from Hong Kong by aircraft at the airport shall, before embarking on the aircraft for that purpose, pay in accordance with this Ordinance an air passenger departure tax of the appropriate amount specified in the First Schedule.
(2) The Legislative Council may by resolution amend the First Schedule.
Cap 140 s 4 Collection of tax
A passenger liable to pay the tax shall make payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong and the operator shall collect that tax and pay it to the Director of Accounting Services under section 7.
Cap 140 s 5 Records
(1) An operator shall maintain proper records of passengers embarking on aircraft under the control of the operator and of the tax paid to the operator.
(2) The Director, or any person authorized, in writing, by him for the purposes of this subsection, may at any reasonable time inspect and take copies of the records maintained under subsection (1). (Amended 100 of 1995 s. 2)
Cap 140 s 6 Returns
(1) An operator shall furnish returns to the Director, in such form and at such intervals as the Director may specify, giving details of passengers and aircraft departures and such other information relating to the tax or the collection of the tax as the Director may require.
(2) Nothing in subsection (1) shall derogate from or affect the obligation of an operator under any other enactment to furnish information on aircraft operations to the Director or any other person.
Cap 140 s 7 Assessment and payment of tax
(1) The amount of the tax due by the operator from time to time in respect of tax payable by passengers to that operator shall be assessed by the Director.
(2) In assessing the amount of the tax under subsection (1) the Director shall not be bound by the information in any return furnished under section 6, but may use such further or other means of assessment as he thinks fit.
(3) Subject to subsection (6), an operator shall pay to the Director of Accounting Services the amount of the tax assessed under subsection (1) within 30 days after the date of issue by the Director of a notice of demand therefor.
(4) If the amount of the tax is not paid within the period referred to in subsection (3), it shall be deemed to be in default and the Director may, in his discretion, order that a sum not exceeding 5 per cent of the amount in default shall be added to that amount and recovered therewith.
(5) Where any amount of the tax is in default for a period of not less than 6 months from the date when it was deemed to be in default, the Director may, in his discretion, order that a sum not exceeding 10 per cent in all of the total unpaid amount of-
(a) the amount of the tax in default; and
(b) any sum added thereto under subsection (4),shall be added to such total unpaid amount and recovered therewith.
(6) Notwithstanding subsection (3), the Director may, where in his opinion no satisfactory arrangements exist for payment by an operator under that subsection of the amount of tax assessed under subsection (1), demand orally or in writing the payment of such amount to the Director of Accounting Services prior to the departure of an aircraft of the operator from the airport.
(7) The payment by an operator of any amount in accordance with subsection (3), (4), (5) or (6) shall not prevent-
(a) the Director, where it appears to him that a further amount of the tax remains payable by an operator in respect of any period, from making an assessment of that amount and issuing a notice of demand under subsection (3) therefor; or
(b) an operator from claiming a refund of any overpayment made by the operator and proved to the satisfaction of the Director.
Cap 140 s 8 Recovery of tax
Remarks:
Amendments retroactively made-see 12 of 1999 s. 3
(1) The tax payable by a passenger under this Ordinance shall be recoverable from the passenger as a debt due to the Government.
(2) The amount of the tax assessed by the Director and payable under section 7 and any additional sum payable under that section shall be recoverable from-
(a) the operator; or
(b) an agent of the operator, appointed under section 11; or
(c) the operator and any such agent jointly,as a debt due to the Government, and proceedings for the recovery thereof may be brought in the District Court notwithstanding that the amount is in excess of the sum mentioned in section 33 of the District Court Ordinance (Cap 336).
(3) In any proceedings against an operator or an agent of the operator to recover an amount referred to in subsection (2), the Government may claim in one action the amount of the tax payable in respect of any number of passengers and a certificate purporting to be signed by the Director stating the number and categories of passengers in respect of whom tax is payable and the total amount of the tax assessed in respect thereof shall, until the contrary is proved, be sufficient evidence, on its production by the Government, of the facts stated therein and of the correctness of the assessment.
(Amended 12 of 1999 s. 3)
Cap 140 s 9 Lien on aircraft
Remarks:
Amendments retroactively made-see 12 of 1999 s. 3
(1) Without prejudice to any right of recovery by the Government under section 8, the Director shall have a lien, both particular and general, over any aircraft under the control of the operator at the airport, for the amount of the tax assessed by the Director and payable under section 7. (Amended 12 of 1999 s. 3)
(2) The lien referred to in subsection (1) shall not lapse or be lost by reason of the departure of the aircraft from the airport, but shall continue and be exercisable if the aircraft returns to the airport for so long as the amount of the tax remains unpaid.
(3) The Director may, in exercise of the lien referred to in subsection (1), from time to time and in such manner as he thinks fit, take possession of, remove, sell or otherwise dispose of the aircraft in order to recover the amount of the tax.
(4) The Director and the Government shall not be liable for any injury or loss to any person or any loss or damage to any property arising out of the exercise of the lien under subsection (3).
(5) Nothing in this section shall derogate from or affect any right or entitlement of the Director to a lien over any aircraft pursuant to any other enactment.
(6) In this section-
"aircraft" (飞机) includes any parts and accessories of the aircraft;
"amount of the tax" (税款数额) includes any additional sum payable under section 7.
Cap 140 s 10 Collection fee
(1) The Financial Secretary may authorize the payment to an operator of a fee for collection of the tax.
(2) A fee referred to in subsection (1) shall be paid to the operator in such manner as the Financial Secretary may determine.
Cap 140 s 11 Appointment of agent
(1) Subject to subsection (2), an operator may, with the approval in writing of the Director, appoint an agent in Hong Kong to carry out the functions and duties of the operator under this Ordinance on his behalf and may, by notice in writing to the agent and to the Director, revoke any such appointment.
(2) Notwithstanding subsection (1), where an agent is appointed under that subsection, the operator and the agent shall be jointly and severally liable for the amount of the tax payable under section 7 and any additional sum payable under that section, and for the purposes of that section and section 8, a notice of demand issued under section 7(3) to either the agent or the operator shall be deemed to be a notice of demand issued to both.
Cap 140 s 12 Exemption from tax
Remarks:
Amendments retroactively made-see 12 of 1999 s. 3
(1) A passenger of any description or class mentioned in the Second Schedule shall be exempted from liability to pay the tax.
(2) The Chief Executive in Council may by order amend the Second Schedule.
(3) The Chief Executive in Council may, by notice in the Gazette, exempt passengers on any specified route or airline service from liability to pay the tax, or such part or proportion of the tax as is specified in the notice.
(4) The provisions of this Ordinance shall apply to and in relation to a passenger who is exempted from liability to pay a part or proportion of the tax under subsection (3) as they apply to and in relation to a passenger who is not exempted from liability under that subsection.
(Amended 12 of 1999 s. 3)
Cap 140 s 13 Waiver of tax
The Chief Secretary for Administration may, where he is satisfied that payment of the tax by a passenger would entail or has entailed serious hardship or that it would in any particular circumstances be inequitable or contrary to the public interest to impose the tax-
(a) release the passenger liable to pay the tax from his liability; or
(b) direct that the tax be refunded.
(Amended L.N. 362 of 1997)
Cap 140 s 14 Refund of tax
(1) The tax paid to an operator by a passenger who does not depart by air from Hong Kong on the occasion in respect of which he has paid the tax, shall be refunded by the operator.
(1A) Where a tax coupon-
(a) is sold under section 17A(4) and it is not used under section 17A(6) and is not damaged; and
(b) is surrendered by any person to the Director or the authorized person from whom it is purchased,the Director or the authorized person, as the case may be, shall refund, either in whole or in part, the tax paid by the purchase of that tax coupon to that person. (Added 100 of 1995 s. 4)
(1B) The Director may impose such conditions as he considers appropriate in respect of the refund of the whole or part of the tax by an authorized person under subsection (1A) and any refund by an authorized person under that subsection shall be subject to the conditions so imposed, if any. (Added 100 of 1995 s. 4)
(2) A refund-
(a) whether under section 13 or in any other circumstance, to a passenger who departs by air from Hong Kong; or
(b) to an operator of an overpayment referred to in section 7(7),shall be made in such manner as the Financial Secretary, after consultation with the Director either generally or in any particular case, may determine.
Cap 140 s 15 Offences
(1) Any passenger liable to pay the tax who-
(a) fails to pay the tax in accordance with section 3(1); or
(b) makes a false statement with intent to evade payment of the tax; or
(c) in any other way, evades or attempts to evade payment of the tax,commits an offence and is liable to a fine at level 4.
(2) Any person who authorizes or permits a passenger liable to pay the tax to embark on an aircraft, unless the passenger has previously paid the tax, commits an offence and is liable to a fine at level 4 and to imprisonment for 6 months.
(3) In proceedings for an offence under subsection (2), it shall be a defence to show that the accused person did not know, and could not reasonably have ascertained, that at the relevant time the passenger-
(a) was liable to pay the tax; or
(b) had not paid the tax.(4) Any person who obstructs the Director or any person authorized by the Director in writing in the exercise of the powers conferred on the Director or such person by section 5(2), commits an offence and is liable to a fine at level 4 and to imprisonment for 6 months.
(5) An operator who fails to comply with section 5(1) or 6(1) commits an offence and is liable-
(a) on conviction upon indictment to a fine at level 6 and, where the operator is an individual, to imprisonment for 2 years; and
(b) on summary conviction to a fine at level 5 and, where the operator is an individual, to imprisonment for 1 year,and is liable in addition to a further fine of $3000 for every day on which the offence continues.
(Amended L.N. 338 of 1995)
Cap 140 s 16 Arrest
(1) A police officer or any person authorized by the Director in writing may arrest without warrant any person reasonably suspected of committing an offence under section 15(1) or (2). (Amended 23 of 2002 s. 87)
(2) A person arrested under subsection (1) shall be taken forthwith to the nearest police station and thereafter section 52 of the Police Force Ordinance (Cap 232) shall apply.
Cap 140 s 17 Alternative means of collecting tax
(1) Without prejudice to the liability of an operator for any amount under this Ordinance, the Director may, if it appears to him for any reason that any tax is unlikely to be collected by an operator, appoint a person in lieu of the operator to collect that tax.
(2) Where a person is appointed by the Director under subsection (1), references to the operator in sections 4 and 14(1) shall be construed as references to the person so appointed.
Cap 140 s 17A Collecting tax by authorized persons
(1) The Director may authorize in writing, on such terms and conditions as he considers appropriate, a person to collect the tax from a passenger.
(2) Any tax collected by an authorized person shall be paid by him to the Director of Accounting Services.
(3) Where the Director authorizes any person under subsection (1), he may determine the manner in which the tax is to be collected by that person.
(4) Without prejudice to the generality of subsection (3), the Director may issue to an authorized person, tax coupons for sale for the purpose of collecting the tax from a passenger and the value of each tax coupon for the purpose of such sale shall be equivalent to the amount of the tax.
(5) An authorized person shall maintain proper records and accounts of the tax coupons sold by him and the Director, or any person authorized, in writing, by him for the purposes of this subsection, may at any reasonable time inspect and take copies of the records and accounts maintained by the authorized person.
(6) Without prejudice to any other manner in which the tax may be paid under section 4, where a passenger-
(a) presents a tax coupon purchased by him or on his behalf to the operator of the aircraft on which the passenger intends to depart from Hong Kong; or
(b) pays the tax in any other manner determined by the Director under subsection (3) and shows evidence of such payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong,he shall be regarded as having paid the tax for the purposes of sections 3 and 4.
(7) Nothing in this section shall be construed as affecting the powers of the Director under section 17 or the powers and functions of an operator under this Ordinance.
(8) Where the Director exercises his power under subsection (1) or (3), he shall as soon as possible cause to be published in the Gazette a notice giving particulars of the authorized person and the relevant determination under subsection (3).
(Added 100 of 1995 s. 5)
Cap 140 s 18 Liability of an employer
Remarks:
Adaptation amendments retroactively made-see 12 of 1999 s. 3
(1) Notwithstanding any term express or implied in any contract of employment, whether entered into before or after the commencement of this Ordinance, but subject to subsection (2), an employer shall not be liable to pay on behalf of an employee the tax payable by the employee or by any member of the employee's family departing by air from Hong Kong, nor to reimburse to the employee any such tax that has been paid, and no action shall lie against an employer in respect of the failure by the employer to so pay or reimburse any such tax.
(2) Subsection (1) shall not apply where a contract of employment provides for payment of the tax expressly by reference to this Ordinance.
(3) In this section the term "employer" (雇主) includes the Government. (Amended 12 of 1999 s. 3)
Cap 140 s 19 Delegation of powers
(1) The Director may delegate any person to exercise his powers and perform his functions under this Ordinance.
(2) Where the Director delegates a power or function under subsection (1), he may specify the manner in which that power or function shall be exercised or performed.
(Added 100 of 1995 s. 6)
Cap 140 s 20 Amendment of Schedule 3
The Director may, by notice published in the Gazette, amend Schedule 3.
(Added 15 of 2001 s. 4)
Cap 140 Sched 1 AIR PASSENGER DEPARTURE TAX
[section 3]
Amount of Tax
1.
Passenger 12 years of age or above ...........................................................
$120
2-3.
(Repealed L.N. 193 of 1991)
(Amended L.N. 64 of 1985; L.N. 157 of 1988; L.N. 193 of 1991; L.N. 294 of 1994; 30 of 1996 s. 2; 20 of 1998 s. 2; 15 of 2001 s. 5; L.N. 220 of 2003)
Cap 140 Sched 2 PASSENGERS EXEMPTED FROM LIABILITY TO PAY THE TAX
[section 12]
1. Direct transit passengers, that is to say passengers arriving at the airport by aircraft from a place outside Hong Kong who-
(a) do not, otherwise than for reasons which are, to the satisfaction of the Director, beyond the passengers' control, pass through arrival immigration controls; and
(b) subsequently depart from Hong Kong on the same aircraft or, by reason of that aircraft being declared unserviceable, on a substituted aircraft.
2. Connecting airside transfer passengers, that is to say passengers arriving at the airport by aircraft from a place outside Hong Kong who-
(a) do not, otherwise than for reasons which are, to the satisfaction of the Director, beyond the passengers' control, pass through arrival immigration controls; and
(b) subsequently depart from Hong Kong on another aircraft,not being direct transit passengers.
2A. Passengers who-
(a) arrive at the airport from a place outside Hong Kong by an aircraft which, when the passenger ticket for the flight of the aircraft by which they so arrive at the airport was issued, has been scheduled to land at the airport on a particular day; and
(b) subsequently depart from Hong Kong by an aircraft which, when the passenger ticket for the flight of the aircraft by which they so depart from Hong Kong was issued, has been scheduled to take off at the airport on the same day as the particular day referred to in paragraph (a). (Added L.N. 90 of 1999 and 44 of 1999 s. 23)
3. Passengers who-
(a) arrive on an aircraft landing in Hong Kong solely by reason of distress, emergency or adverse weather; and
(b) subsequently depart from Hong Kong by aircraft as soon as practicable.
4. Passengers departing from Hong Kong by aircraft being used at the time of departure-
(a) for official or ceremonial purposes of the Government;
(b) for military, diplomatic or ceremonial purposes of the government of any country; or
(c) for official or diplomatic purposes of the United Nations or any Specialized Agency thereof.
5. Passengers departing from Hong Kong by civilian aircraft, who-
(a) are members of Her Majesty's forces or are civilians sponsored by the Ministry of Defence of Her Majesty's Government in the United Kingdom; and
(b) are present in Hong Kong with or in connexion with Her Majesty's forces in Hong Kong,and members of their families forming part of their households, if their passages have been arranged by the appropriate authority or with the approval of the appropriate authority, as evidenced by a certificate issued by or on behalf of the Commander British Forces. (Amended L.N. 207 of 1985)
6. Passengers who are Vietnamese refugees as defined by section 2 of the Immigration Ordinance (Cap 115), and who are permanently departing from Hong Kong for resettlement elsewhere.
7. Passengers who are entitled to be accorded exemption from the tax by operation of the International Organizations and Diplomatic Privileges Ordinance (Cap 190) or the International Organizations (Privileges and Immunities) Ordinance (Cap 558). (Amended 17 of 2000 s. 9)
8. Passengers who-
(a) are consuls or consular staff within the meaning of regulation 2 of the Registration of Persons Regulations (Cap 177 sub. leg.) (other than consuls or consular staff who are Chinese citizens or permanent residents of the Hong Kong Special Administrative Region), and members of their families forming part of their households; or (Amended L.N. 207 of 1985; 28 of 1998 s. 2)
(b) are employed exclusively in the private service of consuls or consular staff of a consular post in Hong Kong, who are nationals of the country represented by the consular post and who have been brought to Hong Kong solely for the purposes of such service; or
(c) are otherwise entitled to be accorded exemption from the tax by operation of the Consular Relations Ordinance (Cap 557), (Amended 16 of 2000 s. 14)upon production by such persons of evidence of their status in a form satisfactory to the Director.
9. (Repealed 81 of 1999 s. 3)
10. Passengers who are persons to whom the Privileges and Immunities (Joint Liaison Group) Ordinance (Cap 36) applies upon production by such persons of evidence of their status in a form satisfactory to the Director. (Added 18 of 1985 s. 5. Amended 44 of 1985 s. 7; 81 of 1999 s. 3)
11. Passengers under 12 years of age. (Added L.N. 193 of 1991)
12. Passengers who-
(a) arrive at the Hong Kong International Airport from any place in China (other than Hong Kong) on board a ship that is approved by the Airport Authority of Hong Kong to berth at the Airport;
(b) subsequently depart from Hong Kong by aircraft; and
(c) before such departure remain at all times within the Restricted Area specified pursuant to section 37 of the Airport Authority Ordinance (Cap 483). (Added L.N. 208 of 2003)
Cap 140 Sched 3 HELIPORT
[sections 2 & 20]
1. The heliport at the Hong Kong-Macau Ferry Terminal
(Added 15 of 2001 s. 6)
发文部门：香港
发文时间：1983-6-9
实施时间：1983-6-9
法规类型：香港税法
所属行业：所有行业
所属区域：香港
发文内容：
第140章 详题
本条例旨在向乘搭飞机离开香港的乘客征税，以及就相关事宜订立条文。
〔1983年6月9日〕
(本为1983年第25号)
第140章 第1条 简称
本条例可引称为《飞机乘客离境税条例》。
第140章 第2条 释义
在本条例中，除文意另有所指外─
“飞机”(aircraft) 包括定翼式或旋翼式飞机；
“乘客”(passenger) 指飞机所载运或将会载运的人，但不包括负责航程操作的真正机组人员及舱务人员；
“处长”(Director) 指民航处处长；
“税”、“税款”(tax) 指根据第3条征收的飞机乘客离境税；
“税券”(tax coupon) 指处长根据第17A(4)条发出的税券； (由1995年第100号第2条增补)
“经营商”(operator)，就飞机而言，指当其时对该飞机的管理有控制权的人，并包括该人根据第11条所委任的代理人；
“机场”(airport) 指香港国际机场或附表3指明的直升机场。 (由2001年第15号第3条修订)
“获授权人”(authorized person) 指根据第17A(1)条获授权的人。 (由1995年第100号第2条增补)
第140章 第3条 税款的征收
附注：
具追溯力的修订─见1999年第12号第3条
(1)除第12及13条另有规定外，每名拟在机场乘搭飞机离开香港的乘客，均须在为该目的而登上飞机之前，依照本条例缴付附表1所列适当款额的飞机乘客离境税。
(2)立法会可藉决议修订附表1。 (由1999年第12号第3条修订)
第140章 第4条 税款的收取
须缴付税款的乘客如拟乘搭某经营商的飞机离开香港，须向该经营商缴付税款，而该经营商须收取该等税款，并根据第7条将税款付予库务署署长。
第140章 第5条 纪录
(1)经营商须备存恰当纪录以记录登上在他控制下的飞机的乘客及向他缴付的税款资料。
(2)处长或为本款的施行而获其书面授权的人，可在任何合理时间查阅及抄录或复印根据第(1)款备存的纪录。 (由1995年第100号第3条修订)
第140章 第6条 申报表
(1)经营商须以处长指明的格式及在处长指明的相隔期间内，向处长呈交申报表，列明乘客及飞机离境的详细资料，以及提供处长所要求其他关于税款或收取税款的资料。
(2)第(1)款不减损或影响经营商根据其他成文法则须向处长或其他人提供关于飞机营运方面的资料的责任。
第140章 第7条 税款的评定及缴付
(1)经营商就乘客须付予他的税款而不时须缴付的税款数额，由处长评定。
(2)处长在根据第(1)款评定税款数额时，不受根据第6条呈交的申报表的资料所约束，而可使用他认为适当的其他评定方法作为补充或替代。
(3)除第(6)款另有规定外，经营商须在处长发出付款通知书的日期后30天内，将根据第(1)款评定的税款数额付予库务署署长。
(4)如税款数额未有在第(3)款所指的期限内缴付，则当作为拖欠，而处长可行使酌情决定权下令加征不超过拖欠税款数额的百分之五的款项，并与该笔拖欠税款数额一并追讨。
(5)凡任何税款数额在当作拖欠之日起计不少于6个月期内一直拖欠，则处长可行使酌情决定权下令就以下两项未付款额的总额─
(a)拖欠税款数额；及
(b)根据第(4)款加征的款项，加征不超过该总额百分之十的款项，并与上述未付款额一并追讨。
(6)尽管第(3)款已有规定，如处长认为当时并无令他满意的安排以便经营商根据第(3)款缴付根据第(1)款评定的税款数额，则可用口头或书面要求经营商在其飞机离开机场之前，先将税款数额付予库务署署长。
(7)经营商依照第(3)、(4)、(5)或(6)款缴付任何款额，并不因此而阻止─
(a)处长在觉得经营商须就某段期间缴付更多税款数额时，就该笔税款数额作进一步评定并根据第(3)款发出付款通知书；或
(b)经营商要求退还他多付的款额，但必须有证据令处长信纳他确曾多付该款额。
第140章 第8条 税款的追讨
附注：
具追溯力的修订─见1998年第25号第2条；1999年第12号第3条
(1)乘客须根据本条例缴付的税款，须作为欠政府的债项而可向乘客追讨。
(2)根据第7条经处长评定而须缴付的税款数额，以及根据该条须缴付的附加款项，须作为欠政府的债项而可向以下的人追讨─
(a)经营商；或
(b)由经营商根据第11条委任的代理人；或
(c)经营商联同该代理人，而为追讨上述款额而进行的法律程序可在区域法院提出，即使该款额超逾《区域法院条例》(第336章)第33条所述的限额。 (由1998年第25号第2条修订)
(3)政府向经营商或经营商的代理人追讨第(2)款所指的款额而进行法律程序时，可在单一项诉讼中就须由任何数目的乘客缴付的税款数额提出申索，而一份看来是由处长签署，并述明须缴税的乘客的数目和类别以及述明就该等乘客而评定的税款总额的证明书，一经政府呈堂，即为证明其内所述事项属实及评定结果正确无误的充分证据，直至相反证明成立为止。
(由1999年第12号第3条修订)
第140章 第9条 飞机的留置权
附注：
具追溯力的修订─见1999年第12号第3条
(1)在不损害政府根据第8条享有的任何追讨权利的原则下，处长就根据第7条经处长评定而须缴付的税款数额，对在经营商控制下而在机场的飞机有特定及一般留置权。 (由1999年第12号第3条修订)
(2)第(1)款所指的留置权不会因飞机离开机场而失去时效或丧失；如飞机重返机场，只要有关税款数额仍未清缴，则留置权继续有效及可以行使。
(3)处长在行使第(1)款所指的留置权时，可不时以他认为适当的方式接管、移走、出售或以其他方法处置飞机，以追讨税款数额。
(4)对于因根据第(3)款行使留置权而引致任何人遭受伤害或损失或任何财产遭受损失或损毁，处长及政府无须承担责任。
(5)本条并不减损或影响处长依据其他成文法则而对飞机留置权所拥有的权利或资格。
(6)在本条中─
“飞机”(aircraft) 包括飞机的任何部件及零件；
“税款数额”(amount of the tax) 包括根据第7条须缴付的附加款项。
第140章 第10条 收取税款费用
(1)财政司司长可批准为收取税款而支付一项费用予经营商。
(2)第(1)款所指的费用，须以财政司司长决定的方式支付予经营商。
(由1997年第362号法律公告修订)
第140章 第11条 代理人的委任
(1)除第(2)款另有规定外，经营商可在获得处长书面许可后，委任一名在香港的代理人，代表他本人执行本条例规定的经营商职能及职责，并可藉给予代理人及处长的书面通知，撤销代理人的委任。
(2)尽管第(1)款已有规定，凡经营商根据该款委任代理人，则根据第7条须缴付的税款数额及附加款项，须由经营商及代理人共同及各别承担，而就第7及8条而言，根据第7(3)条发出予代理人或经营商的付款通知书，须当作已发出予代理人及经营商。
第140章 第12条 税款的豁免
附注：
具追溯力的修订─见1999年第12号第3条
(1)附表2所述任何类别的乘客均获豁免缴付税款的法律责任。
(2)行政长官会同行政会议可藉命令修订附表2。
(3)行政长官会同行政会议可藉宪报公告，豁免任何指明航线或航空机构的乘客缴付税款的法律责任，或公告所指明的某部分或某比例税款的法律责任。
(4)本条例条文适用于根据第(3)款获豁免缴付某部分或某比例税款的法律责任的乘客及与其有关的事项，一如本条例条文适用于不获根据该款豁免缴付税款法律责任的乘客及与其有关的事项一样。
(由1999年第12号第3条修订)
第140章 第13条 税款的宽免
政务司司长凡信纳由某乘客缴付税款将会引起或已经引起严重困难，或信纳在某情况下，征收该税实属不公平或有违公众利益，则他可─
(a)免除该乘客缴付税款的法律责任；或
(b)指示将税款退还。
(由1997年第362号法律公告修订)
第140章 第14条 税款的退还
(1)乘客如已就某次离港行程缴税予经营商，而后来未有乘搭飞机离开香港，所缴税款须由经营商退还。
(1A) 凡─
(a)税券经根据第17A(4)条出售而该税券并未根据第17A(6)条使用和没有损毁；及
(b)任何人将该税券交回处长或交回出售该税券的获授权人，则处长或该获授权人(视属何情况而定)须向该人全部或部分退还藉购买该税券而缴付的税款。 (由1995年第100号第4条增补)
(1B) 处长可就获授权人根据第(1A)款所作出的全部或部分税款的退还施加处长认为适当的条件，而获授权人根据该款所作出的退还，须受如此施加的条件(如有的话)规限。 (由1995年第100号第4条增补)
(2)所退还的款项─
(a)不论是根据第13条或在其他情况下退还予乘搭飞机离开香港的乘客；或
(b)是第7(7)条所指退还予经营商的多付款额，均须按财政司司长决定的方式退还，而财政司司长在决定前，须就一般情况或个别情况征询处长的意见。 (由1997年第362号法律公告修订)
第140章 第15条 罪行
(1)须缴付税款的乘客─
(a)未有依照第3(1)条缴付税款；或
(b)作出虚假陈述，意图逃缴税款；或
(c)以任何其他方式逃缴税款或企图逃缴税款，即属犯罪，可处第4级罚款。
(2)任何人授权或准许须缴付税款但尚未缴付税款的乘客登上飞机，即属犯罪，可处第4级罚款及监禁6个月。
(3)如在就第(2)款所订罪行进行的法律程序中，显示被控人不知道及理应不能确定乘客在有关时间─
(a)须缴付税款；或
(b)未有缴付税款，即可作为免责辩护。
(4)任何人妨碍处长行使或妨碍获处长书面授权的人行使第5(2)条授予处长或该人的权力，即属犯罪，可处第4级罚款及监禁6个月。
(5)经营商不遵守第5(1)或6(1)条，即属犯罪─
(a)循公诉程序定罪后，可处第6级罚款，又经营商如属个人，可另处监禁2年；及
(b)循简易程序定罪后，可处第5级罚款，又经营商如属个人，可另处监禁1年，并可按罪行持续日数，每日另处罚款$3000。
(由1995年第338号法律公告修订)
第140章 第16条 逮捕
(1)警务人员或处长以书面授权的人，可无需手令而逮捕被合理地怀疑犯第15(1)或(2)条所订罪行的人。 (由2002年第23号第87条修订)
(2)根据第(1)款逮捕的人，须随即被带往最近的警署，而《警察条例》(第232章)第52条随之适用。
第140章 第17条 另一收税方法
(1)处长如因任何理由觉得经营商相当可能不会收到任何税款，可委任另一人代替该经营商收取，但本款并不影响经营商根据本条例须缴付款额的法律责任。
(2)凡处长根据第(1)款作出委任，则第4及14(1)条提述经营商之处，须解作提述如此获委任的人。
第140章 第17A条 由获授权人收取税款
(1)处长可在他认为适当的条款及条件下，以书面授权任何人向乘客收取税款。
(2)获授权人须将他收取的任何税款付予库务署署长。
(3)凡处长根据第(1)款授权任何人，他可决定该人收取税款的方式。
(4)在不损害第(3)款的概括性的原则下，处长可为向乘客收取税款而向获授权人发出供售卖的税券，而每张供售卖的税券的价值须相等于税款的款额。
(5)获授权人须就他出售的税券备存恰当的纪录及帐目，而处长或为本款的施行而获其书面授权的人，可在任何合理时间查阅及抄录或复印由该获授权人备存的纪录及帐目。
(6)在不损害可用以根据第4条缴付税款的任何其他方式的原则下，凡乘客─
(a)向他拟乘搭离开香港的飞机的经营商出示由他购买或由他人代他购买的税券；或
(b)以处长根据第(3)款决定的任何其他方式缴付税款，并向他拟乘搭离开香港的飞机的经营商出示该付款的证据，则他须被视为已为第3及4条的施行缴付税款。
(7)本条不得解释为会影响处长在第17条下的权力或经营商在本条例下的权力及职能。
(8)凡处长根据第(1)或(3)款行使其权力，他须尽快安排在宪报刊登公告，列出有关获授权人及根据第(3)款作出的有关决定的详情。
(由1995年第100号第5条增补)
第140章 第18条 雇主的法律责任
附注：
具追溯力的适应化修订─见1999年第12号第3条
(1)除第(2)款另有规定外，即使雇佣合约有明订或隐含的条款，又无论该合约是在本条例生效前或生效后订立，雇主并无法律责任代雇员缴付该雇员或该雇员的家人乘搭飞机离开香港时须缴付的税款，亦无法律责任补还该笔税款予该雇员，而任何人不得因雇主并无缴付或补还税款而对雇主提出诉讼。
(2)凡雇佣合约藉提及本条例而就税款的缴付明确订定条款，则第(1)款不适用。
(3)在本条中，“雇主”(employer) 包括政府。 (由1999年第12号第3条修订)
第140章 第19条 权力转授
(1)处长可向任何人转授其在本条例下的权力及职能。
(2)凡处长根据第(1)款转授权力或职能，他可指明该权力或职能须予行使或执行的方式。
(由1995年第100号第6条增补)
第140章 第20条 附表3的修订
处长可藉宪报公告修订附表3。
(由2001年第15号第4条增补)
第140章 附表1 飞机乘客离境税
[第3条]
税款数额
1.
12岁或以上的乘客 ........................................................................................
$120
2-3.
(由1991年第193号法律公告废除)
(由1985年第64号法律公告修订；由1988年第157号法律公告修订；由1991年第193号法律公告修订；由1994年第294号法律公告修订；由1996年第30号第2条修订；由1998年第20号第2条修订；由2001年第15号第5条修订；由2003年第220号法律公告修订)
第140章 附表2 获豁免缴付税款的法律责任的乘客
[第12条]
1.直接过境乘客，即由香港以外的地方乘搭飞机抵达机场的直接过境乘客，而此类乘客─
(a)不经过入境检查，但如由于非乘客所能控制并获处长信纳的原因而经过入境检查者则属例外；并
(b)于其后乘搭同一架飞机离开香港，或由于该架飞机被宣布不能提供服务而乘坐另一架飞机离开香港。
2.转机过境乘客，即从香港以外的地方乘搭飞机抵达机场的过境乘客，而此类乘客既不是直接过境乘客，亦─
(a)不经过入境检查，但如由于非乘客所能控制并获处长信纳的原因而经过入境检查者则属例外；并
(b)于其后乘坐另一架飞机离开香港。
2A.符合以下说明的乘客─
(a)由香港以外的地方乘搭飞机抵达机场，而在为该到港航程发出乘客机票时，该飞机是预定在某天飞抵机场的；及
(b)于其后乘搭飞机离开香港，而在为该离港航程发出乘客机票时，该飞机亦是预定在(a)段所提述的同一天飞离机场的。 (由1999年第90号法律公告及1999年第44号第23条增补)
3.属以下类别的乘客─
(a)纯粹由于所乘搭的飞机遭遇危难、紧急情况或恶劣天气降落香港而抵达；并
(b)于其后在切实可行范围内尽快乘搭飞机离开香港者。
4.乘搭在当时作以下用途的飞机离开香港的乘客─
(a)作政府的公务或礼仪用途；
(b)作任何国家政府的军事、外交或礼仪用途；或
(c)作联合国或其属下专门组织的公务或外交用途。
5.乘搭民航飞机离开香港并属下述类别的乘客─
(a)英军人员或英皇联合王国政府国防部所资助的平民；及
(b)由于与驻守香港的英军一起或由于与驻守香港的英军的关系而身在香港者，及与其同住的家庭成员，而他们的旅费是由有关当局安排或获有关当局批准，且具备驻港英军总司令或其代表所签发的证明书作为证据。 (由1985年第207号法律公告修订)
6.离开香港往外国永久定居，并属根据《入境条例》(第115章)第2条所界定的越南难民的乘客。 (由1997年第80号第103条修订)
7.因《国际组织及外交特权条例》(第190章)或《国际组织(特权及豁免权)条例》(第558章)的实施而有权获豁免缴付税款的乘客。 (由2000年第17号第9条修订)
8.属以下类别的乘客，但他们须以令处长满意的方式提出身分证明─
(a)《人事登记规例》(第177章，附属法例)第2条所指的领事或领事馆职员(属中国公民或香港特别行政区永久性居民的领事或领事馆职员除外)及其同住的家庭成员；或 (由1985年第207号法律公告修订；由1998年第28号第2条修订)
(b)受雇专为驻香港领事馆的领事或领事馆职员提供私人服务者，而他们是有关领事馆所代表国家的国民，并纯粹由于提供上述服务而被带来香港；或
(c)因《领事关系条例》(第557章)的实施而有权获豁免缴付税款的乘客。 (由2000年第16号第14条修订)
9.(由1999年第81号第3条废除)
10.属《特权及豁免权(联合联络小组)条例》(第36章)所适用的人的乘客，但他们须以令处长满意的方式提出身分证明。 (由1985年第18号第5条增补。由1985年第44号第7条修订；由1999年第81号第3条修订)
11.12岁以下的乘客。 (由1991年第193号法律公告增补)
12.符合以下说明的乘客─
(a)由中国任何地方(香港除外)乘搭获香港机场管理局批准在香港国际机场碇泊的船舶抵达该机场；
(b)于其后乘搭飞机离开香港；并
(c)在离开香港前的所有时间内均停留在依据《机场管理局条例》(第483章)第37条指明的限制区内。 (由2003年第208号法律公告增补)
第140章 附表3 直升机场
[第2及20条]
1.港澳码头直升机场
(由2001年第15号第6条增补)
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【英文全文】
Cap 140 Long title
To impose a tax on passengers departing by air from Hong Kong and for purposes connected therewith.
[9 June 1983]
(Originally 25 of 1983)
Cap 140 s 1 Short title
This Ordinance may be cited as the Air Passenger Departure Tax Ordinance.
Cap 140 s 2 Interpretation
In this Ordinance, unless the context otherwise requires-
"aircraft" (飞机) includes both fixed wing and rotary wing aircraft;
"airport" (机场) means the Hong Kong International Airport or a heliport specified in Schedule 3; (Amended 15 of 2001 s. 3)
"authorized person" (获授权人) means a person authorized under section 17A(1); (Added 100 of 1995 s. 2)
"Director" (处长) means the Director-General of Civil Aviation; (Amended L.N. 326 of 2000)
"operator" (经营商) means, in relation to any aircraft, the person for the time being having control over the management of the aircraft, and includes an agent of such person appointed under section 11;
"passenger" (乘客) means any person carried or to be carried on an aircraft other than a bona fide member of the flight crew or cabin staff operating the aircraft flight;
"tax" (税、税款) means the air passenger departure tax imposed under section 3;
"tax coupon" (税券) means a tax coupon issued by the Director under section 17A(4). (Added 100 of 1995 s. 2)
Cap 140 s 3 Imposition of tax
(1) Subject to sections 12 and 13, every passenger intending to depart from Hong Kong by aircraft at the airport shall, before embarking on the aircraft for that purpose, pay in accordance with this Ordinance an air passenger departure tax of the appropriate amount specified in the First Schedule.
(2) The Legislative Council may by resolution amend the First Schedule.
Cap 140 s 4 Collection of tax
A passenger liable to pay the tax shall make payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong and the operator shall collect that tax and pay it to the Director of Accounting Services under section 7.
Cap 140 s 5 Records
(1) An operator shall maintain proper records of passengers embarking on aircraft under the control of the operator and of the tax paid to the operator.
(2) The Director, or any person authorized, in writing, by him for the purposes of this subsection, may at any reasonable time inspect and take copies of the records maintained under subsection (1). (Amended 100 of 1995 s. 2)
Cap 140 s 6 Returns
(1) An operator shall furnish returns to the Director, in such form and at such intervals as the Director may specify, giving details of passengers and aircraft departures and such other information relating to the tax or the collection of the tax as the Director may require.
(2) Nothing in subsection (1) shall derogate from or affect the obligation of an operator under any other enactment to furnish information on aircraft operations to the Director or any other person.
Cap 140 s 7 Assessment and payment of tax
(1) The amount of the tax due by the operator from time to time in respect of tax payable by passengers to that operator shall be assessed by the Director.
(2) In assessing the amount of the tax under subsection (1) the Director shall not be bound by the information in any return furnished under section 6, but may use such further or other means of assessment as he thinks fit.
(3) Subject to subsection (6), an operator shall pay to the Director of Accounting Services the amount of the tax assessed under subsection (1) within 30 days after the date of issue by the Director of a notice of demand therefor.
(4) If the amount of the tax is not paid within the period referred to in subsection (3), it shall be deemed to be in default and the Director may, in his discretion, order that a sum not exceeding 5 per cent of the amount in default shall be added to that amount and recovered therewith.
(5) Where any amount of the tax is in default for a period of not less than 6 months from the date when it was deemed to be in default, the Director may, in his discretion, order that a sum not exceeding 10 per cent in all of the total unpaid amount of-
(a) the amount of the tax in default; and
(b) any sum added thereto under subsection (4),shall be added to such total unpaid amount and recovered therewith.
(6) Notwithstanding subsection (3), the Director may, where in his opinion no satisfactory arrangements exist for payment by an operator under that subsection of the amount of tax assessed under subsection (1), demand orally or in writing the payment of such amount to the Director of Accounting Services prior to the departure of an aircraft of the operator from the airport.
(7) The payment by an operator of any amount in accordance with subsection (3), (4), (5) or (6) shall not prevent-
(a) the Director, where it appears to him that a further amount of the tax remains payable by an operator in respect of any period, from making an assessment of that amount and issuing a notice of demand under subsection (3) therefor; or
(b) an operator from claiming a refund of any overpayment made by the operator and proved to the satisfaction of the Director.
Cap 140 s 8 Recovery of tax
Remarks:
Amendments retroactively made-see 12 of 1999 s. 3
(1) The tax payable by a passenger under this Ordinance shall be recoverable from the passenger as a debt due to the Government.
(2) The amount of the tax assessed by the Director and payable under section 7 and any additional sum payable under that section shall be recoverable from-
(a) the operator; or
(b) an agent of the operator, appointed under section 11; or
(c) the operator and any such agent jointly,as a debt due to the Government, and proceedings for the recovery thereof may be brought in the District Court notwithstanding that the amount is in excess of the sum mentioned in section 33 of the District Court Ordinance (Cap 336).
(3) In any proceedings against an operator or an agent of the operator to recover an amount referred to in subsection (2), the Government may claim in one action the amount of the tax payable in respect of any number of passengers and a certificate purporting to be signed by the Director stating the number and categories of passengers in respect of whom tax is payable and the total amount of the tax assessed in respect thereof shall, until the contrary is proved, be sufficient evidence, on its production by the Government, of the facts stated therein and of the correctness of the assessment.
(Amended 12 of 1999 s. 3)
Cap 140 s 9 Lien on aircraft
Remarks:
Amendments retroactively made-see 12 of 1999 s. 3
(1) Without prejudice to any right of recovery by the Government under section 8, the Director shall have a lien, both particular and general, over any aircraft under the control of the operator at the airport, for the amount of the tax assessed by the Director and payable under section 7. (Amended 12 of 1999 s. 3)
(2) The lien referred to in subsection (1) shall not lapse or be lost by reason of the departure of the aircraft from the airport, but shall continue and be exercisable if the aircraft returns to the airport for so long as the amount of the tax remains unpaid.
(3) The Director may, in exercise of the lien referred to in subsection (1), from time to time and in such manner as he thinks fit, take possession of, remove, sell or otherwise dispose of the aircraft in order to recover the amount of the tax.
(4) The Director and the Government shall not be liable for any injury or loss to any person or any loss or damage to any property arising out of the exercise of the lien under subsection (3).
(5) Nothing in this section shall derogate from or affect any right or entitlement of the Director to a lien over any aircraft pursuant to any other enactment.
(6) In this section-
"aircraft" (飞机) includes any parts and accessories of the aircraft;
"amount of the tax" (税款数额) includes any additional sum payable under section 7.
Cap 140 s 10 Collection fee
(1) The Financial Secretary may authorize the payment to an operator of a fee for collection of the tax.
(2) A fee referred to in subsection (1) shall be paid to the operator in such manner as the Financial Secretary may determine.
Cap 140 s 11 Appointment of agent
(1) Subject to subsection (2), an operator may, with the approval in writing of the Director, appoint an agent in Hong Kong to carry out the functions and duties of the operator under this Ordinance on his behalf and may, by notice in writing to the agent and to the Director, revoke any such appointment.
(2) Notwithstanding subsection (1), where an agent is appointed under that subsection, the operator and the agent shall be jointly and severally liable for the amount of the tax payable under section 7 and any additional sum payable under that section, and for the purposes of that section and section 8, a notice of demand issued under section 7(3) to either the agent or the operator shall be deemed to be a notice of demand issued to both.
Cap 140 s 12 Exemption from tax
Remarks:
Amendments retroactively made-see 12 of 1999 s. 3
(1) A passenger of any description or class mentioned in the Second Schedule shall be exempted from liability to pay the tax.
(2) The Chief Executive in Council may by order amend the Second Schedule.
(3) The Chief Executive in Council may, by notice in the Gazette, exempt passengers on any specified route or airline service from liability to pay the tax, or such part or proportion of the tax as is specified in the notice.
(4) The provisions of this Ordinance shall apply to and in relation to a passenger who is exempted from liability to pay a part or proportion of the tax under subsection (3) as they apply to and in relation to a passenger who is not exempted from liability under that subsection.
(Amended 12 of 1999 s. 3)
Cap 140 s 13 Waiver of tax
The Chief Secretary for Administration may, where he is satisfied that payment of the tax by a passenger would entail or has entailed serious hardship or that it would in any particular circumstances be inequitable or contrary to the public interest to impose the tax-
(a) release the passenger liable to pay the tax from his liability; or
(b) direct that the tax be refunded.
(Amended L.N. 362 of 1997)
Cap 140 s 14 Refund of tax
(1) The tax paid to an operator by a passenger who does not depart by air from Hong Kong on the occasion in respect of which he has paid the tax, shall be refunded by the operator.
(1A) Where a tax coupon-
(a) is sold under section 17A(4) and it is not used under section 17A(6) and is not damaged; and
(b) is surrendered by any person to the Director or the authorized person from whom it is purchased,the Director or the authorized person, as the case may be, shall refund, either in whole or in part, the tax paid by the purchase of that tax coupon to that person. (Added 100 of 1995 s. 4)
(1B) The Director may impose such conditions as he considers appropriate in respect of the refund of the whole or part of the tax by an authorized person under subsection (1A) and any refund by an authorized person under that subsection shall be subject to the conditions so imposed, if any. (Added 100 of 1995 s. 4)
(2) A refund-
(a) whether under section 13 or in any other circumstance, to a passenger who departs by air from Hong Kong; or
(b) to an operator of an overpayment referred to in section 7(7),shall be made in such manner as the Financial Secretary, after consultation with the Director either generally or in any particular case, may determine.
Cap 140 s 15 Offences
(1) Any passenger liable to pay the tax who-
(a) fails to pay the tax in accordance with section 3(1); or
(b) makes a false statement with intent to evade payment of the tax; or
(c) in any other way, evades or attempts to evade payment of the tax,commits an offence and is liable to a fine at level 4.
(2) Any person who authorizes or permits a passenger liable to pay the tax to embark on an aircraft, unless the passenger has previously paid the tax, commits an offence and is liable to a fine at level 4 and to imprisonment for 6 months.
(3) In proceedings for an offence under subsection (2), it shall be a defence to show that the accused person did not know, and could not reasonably have ascertained, that at the relevant time the passenger-
(a) was liable to pay the tax; or
(b) had not paid the tax.(4) Any person who obstructs the Director or any person authorized by the Director in writing in the exercise of the powers conferred on the Director or such person by section 5(2), commits an offence and is liable to a fine at level 4 and to imprisonment for 6 months.
(5) An operator who fails to comply with section 5(1) or 6(1) commits an offence and is liable-
(a) on conviction upon indictment to a fine at level 6 and, where the operator is an individual, to imprisonment for 2 years; and
(b) on summary conviction to a fine at level 5 and, where the operator is an individual, to imprisonment for 1 year,and is liable in addition to a further fine of $3000 for every day on which the offence continues.
(Amended L.N. 338 of 1995)
Cap 140 s 16 Arrest
(1) A police officer or any person authorized by the Director in writing may arrest without warrant any person reasonably suspected of committing an offence under section 15(1) or (2). (Amended 23 of 2002 s. 87)
(2) A person arrested under subsection (1) shall be taken forthwith to the nearest police station and thereafter section 52 of the Police Force Ordinance (Cap 232) shall apply.
Cap 140 s 17 Alternative means of collecting tax
(1) Without prejudice to the liability of an operator for any amount under this Ordinance, the Director may, if it appears to him for any reason that any tax is unlikely to be collected by an operator, appoint a person in lieu of the operator to collect that tax.
(2) Where a person is appointed by the Director under subsection (1), references to the operator in sections 4 and 14(1) shall be construed as references to the person so appointed.
Cap 140 s 17A Collecting tax by authorized persons
(1) The Director may authorize in writing, on such terms and conditions as he considers appropriate, a person to collect the tax from a passenger.
(2) Any tax collected by an authorized person shall be paid by him to the Director of Accounting Services.
(3) Where the Director authorizes any person under subsection (1), he may determine the manner in which the tax is to be collected by that person.
(4) Without prejudice to the generality of subsection (3), the Director may issue to an authorized person, tax coupons for sale for the purpose of collecting the tax from a passenger and the value of each tax coupon for the purpose of such sale shall be equivalent to the amount of the tax.
(5) An authorized person shall maintain proper records and accounts of the tax coupons sold by him and the Director, or any person authorized, in writing, by him for the purposes of this subsection, may at any reasonable time inspect and take copies of the records and accounts maintained by the authorized person.
(6) Without prejudice to any other manner in which the tax may be paid under section 4, where a passenger-
(a) presents a tax coupon purchased by him or on his behalf to the operator of the aircraft on which the passenger intends to depart from Hong Kong; or
(b) pays the tax in any other manner determined by the Director under subsection (3) and shows evidence of such payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong,he shall be regarded as having paid the tax for the purposes of sections 3 and 4.
(7) Nothing in this section shall be construed as affecting the powers of the Director under section 17 or the powers and functions of an operator under this Ordinance.
(8) Where the Director exercises his power under subsection (1) or (3), he shall as soon as possible cause to be published in the Gazette a notice giving particulars of the authorized person and the relevant determination under subsection (3).
(Added 100 of 1995 s. 5)
Cap 140 s 18 Liability of an employer
Remarks:
Adaptation amendments retroactively made-see 12 of 1999 s. 3
(1) Notwithstanding any term express or implied in any contract of employment, whether entered into before or after the commencement of this Ordinance, but subject to subsection (2), an employer shall not be liable to pay on behalf of an employee the tax payable by the employee or by any member of the employee's family departing by air from Hong Kong, nor to reimburse to the employee any such tax that has been paid, and no action shall lie against an employer in respect of the failure by the employer to so pay or reimburse any such tax.
(2) Subsection (1) shall not apply where a contract of employment provides for payment of the tax expressly by reference to this Ordinance.
(3) In this section the term "employer" (雇主) includes the Government. (Amended 12 of 1999 s. 3)
Cap 140 s 19 Delegation of powers
(1) The Director may delegate any person to exercise his powers and perform his functions under this Ordinance.
(2) Where the Director delegates a power or function under subsection (1), he may specify the manner in which that power or function shall be exercised or performed.
(Added 100 of 1995 s. 6)
Cap 140 s 20 Amendment of Schedule 3
The Director may, by notice published in the Gazette, amend Schedule 3.
(Added 15 of 2001 s. 4)
Cap 140 Sched 1 AIR PASSENGER DEPARTURE TAX
[section 3]
Amount of Tax
1.
Passenger 12 years of age or above ...........................................................
$120
2-3.
(Repealed L.N. 193 of 1991)
(Amended L.N. 64 of 1985; L.N. 157 of 1988; L.N. 193 of 1991; L.N. 294 of 1994; 30 of 1996 s. 2; 20 of 1998 s. 2; 15 of 2001 s. 5; L.N. 220 of 2003)
Cap 140 Sched 2 PASSENGERS EXEMPTED FROM LIABILITY TO PAY THE TAX
[section 12]
1. Direct transit passengers, that is to say passengers arriving at the airport by aircraft from a place outside Hong Kong who-
(a) do not, otherwise than for reasons which are, to the satisfaction of the Director, beyond the passengers' control, pass through arrival immigration controls; and
(b) subsequently depart from Hong Kong on the same aircraft or, by reason of that aircraft being declared unserviceable, on a substituted aircraft.
2. Connecting airside transfer passengers, that is to say passengers arriving at the airport by aircraft from a place outside Hong Kong who-
(a) do not, otherwise than for reasons which are, to the satisfaction of the Director, beyond the passengers' control, pass through arrival immigration controls; and
(b) subsequently depart from Hong Kong on another aircraft,not being direct transit passengers.
2A. Passengers who-
(a) arrive at the airport from a place outside Hong Kong by an aircraft which, when the passenger ticket for the flight of the aircraft by which they so arrive at the airport was issued, has been scheduled to land at the airport on a particular day; and
(b) subsequently depart from Hong Kong by an aircraft which, when the passenger ticket for the flight of the aircraft by which they so depart from Hong Kong was issued, has been scheduled to take off at the airport on the same day as the particular day referred to in paragraph (a). (Added L.N. 90 of 1999 and 44 of 1999 s. 23)
3. Passengers who-
(a) arrive on an aircraft landing in Hong Kong solely by reason of distress, emergency or adverse weather; and
(b) subsequently depart from Hong Kong by aircraft as soon as practicable.
4. Passengers departing from Hong Kong by aircraft being used at the time of departure-
(a) for official or ceremonial purposes of the Government;
(b) for military, diplomatic or ceremonial purposes of the government of any country; or
(c) for official or diplomatic purposes of the United Nations or any Specialized Agency thereof.
5. Passengers departing from Hong Kong by civilian aircraft, who-
(a) are members of Her Majesty's forces or are civilians sponsored by the Ministry of Defence of Her Majesty's Government in the United Kingdom; and
(b) are present in Hong Kong with or in connexion with Her Majesty's forces in Hong Kong,and members of their families forming part of their households, if their passages have been arranged by the appropriate authority or with the approval of the appropriate authority, as evidenced by a certificate issued by or on behalf of the Commander British Forces. (Amended L.N. 207 of 1985)
6. Passengers who are Vietnamese refugees as defined by section 2 of the Immigration Ordinance (Cap 115), and who are permanently departing from Hong Kong for resettlement elsewhere.
7. Passengers who are entitled to be accorded exemption from the tax by operation of the International Organizations and Diplomatic Privileges Ordinance (Cap 190) or the International Organizations (Privileges and Immunities) Ordinance (Cap 558). (Amended 17 of 2000 s. 9)
8. Passengers who-
(a) are consuls or consular staff within the meaning of regulation 2 of the Registration of Persons Regulations (Cap 177 sub. leg.) (other than consuls or consular staff who are Chinese citizens or permanent residents of the Hong Kong Special Administrative Region), and members of their families forming part of their households; or (Amended L.N. 207 of 1985; 28 of 1998 s. 2)
(b) are employed exclusively in the private service of consuls or consular staff of a consular post in Hong Kong, who are nationals of the country represented by the consular post and who have been brought to Hong Kong solely for the purposes of such service; or
(c) are otherwise entitled to be accorded exemption from the tax by operation of the Consular Relations Ordinance (Cap 557), (Amended 16 of 2000 s. 14)upon production by such persons of evidence of their status in a form satisfactory to the Director.
9. (Repealed 81 of 1999 s. 3)
10. Passengers who are persons to whom the Privileges and Immunities (Joint Liaison Group) Ordinance (Cap 36) applies upon production by such persons of evidence of their status in a form satisfactory to the Director. (Added 18 of 1985 s. 5. Amended 44 of 1985 s. 7; 81 of 1999 s. 3)
11. Passengers under 12 years of age. (Added L.N. 193 of 1991)
12. Passengers who-
(a) arrive at the Hong Kong International Airport from any place in China (other than Hong Kong) on board a ship that is approved by the Airport Authority of Hong Kong to berth at the Airport;
(b) subsequently depart from Hong Kong by aircraft; and
(c) before such departure remain at all times within the Restricted Area specified pursuant to section 37 of the Airport Authority Ordinance (Cap 483). (Added L.N. 208 of 2003)
Cap 140 Sched 3 HELIPORT
[sections 2 & 20]
1. The heliport at the Hong Kong-Macau Ferry Terminal
(Added 15 of 2001 s. 6)
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