Resident consignees are required to furnish quarterly returns to the commissioner showing the gross proceeds from sales on behalf of their non - resident consignors and to pay to the commissioner a sum equal to one per cent of such proceeds , or such lesser sum as may have been agreed with the commissioner 居港代销人须每季向税务局局长申报他代非居港寄销人所作的销售总额,并须同时向税务局局长缴付一笔相等于该销售总额的1 %的款项或税务局局长所同意的较少款项。
Resident consignees are required to furnish quarterly returns to the commissioner showing the gross proceeds from sales on behalf of their non - resident consignors and to pay to the commissioner a sum equal to one per cent of such proceeds , or such lesser sum as may have been agreed with the commissioner 居港代销人须每季向税务局局长申报他代非居港寄销人所作的销售总额,并须同时向税务局局长缴付一笔相等于该销售总额的1 %的款项或税务局局长所同意的较少款项。