Under the Rating Ordinance or the Government Rent (Assessment and Collection) Ordinance, any person who knowingly makes a false statement or refuses to furnish any of the particulars specified in the form shall be guilty of an offence and shall be liable on conviction to a maximum fine of $25,000 or $10,000. A person convicted of any of the aforesaid offences under any or both of the aforesaid Ordinances shall be liable to an additional fine equivalent to 3 times the amount of rates and/or Government rent undercharged. To verify the reported information, the department may require you to submit further documentary evidence such as rental receipt and/or tenancy agreement.
1. Purposes of Requisition
This form is issued for the purpose of obtaining information from owners or occupiers of new tenements which are to be assessed to rates and/or Government rent for the first time, where the flats or units have been sold individually.
2. Who Should Complete a Requisition
The owner or the occupier or one of their respective agents of the TENEMENT(s) referred to above must complete the form irrespective of whether the tenement(s) is leased or not.
3. Requisition Completed by Agent for Owner/Occupier
The agent who completes the requisition on behalf of the owner/occupier of the tenement referred to in the requisition must have been so authorised. Such proof of authorisation may have to be furnished at a later stage.
4. Retrieval of Electronic Requisition (Form e-R1C)
To submit the particulars of a tenement in a Form e-R1C at this website, you have to input a valid R1C No. (as shown on the requisition form). A person who inputs a valid R1C No. to submit a Form e-R1C is deemed to have been served a requisition form regarding the tenement and he/she is bound by the statutory requirements of such requisition.
5. Subdivided and Let Tenements
If the tenement has been subdivided into more than 9 units, you have to complete the requisition form and return it by personal service or by post.
6. Change of Payer's Particulars
If you wish to change the particulars of the payer, you may do so by completing the relevant part of this requisition form.
7. Multiple Submissions
If you wish to submit more than one Form e-R1C in this session, please click "Submit Another Form e-R1C" after every submission. Some of your particulars previously provided will be automatically retained for the next submission.