Chapter:	140	Title:	AIR PASSENGER DEPARTURE TAX ORDINANCE	Gazette Number:
Section:	7	Heading:	Assessment and payment of tax	Version Date:	30/06/1997

(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),

(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.