Travel Industry (Collection, Payment and Recording of Levies) Regulation
(Enacting provision omitted—E.R. 5 of 2022)
[1 September 2022]
(Omitted as spent—E.R. 5 of 2022)
In this Regulation—
Authority levy (旅監局徵費) means the Authority levy payable under section 146(1) of the Ordinance; E-levy System (電子印花徵費系統) means the electronic system prescribed under section 3; Fund levy (賠償基金徵費) means the Fund levy payable under section 147(1) of the Ordinance; outbound fare (外遊費) has the meaning given by section 138(1) of the Ordinance.For the purposes of section 148 of the Ordinance, the prescribed electronic system, through which payments of Authority levy and Fund levy, and the recording and proof of the payments, may be made, is the “E-levy System”.
For the purposes of sections 146(1) and 147(1) of the Ordinance, the Authority levy and the Fund levy payable in respect of every outbound fare received by a licensed travel agent must be paid at the same time as a single sum, that is equal to the total amount of both the Authority levy and the Fund levy, through the E-levy System.
To avoid doubt, even if the Fund levy to be paid by a licensed travel agent is specified to be 0% of every outbound fare by virtue of section 147(2) of the Ordinance, a licensed travel agent is deemed to have paid the Fund levy on paying the single sum under section 4.