MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE TAXATION INSTITUTE OF HONG KONG

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The Taxation Institute of Hong Kong

tihkadm@tihk.org.hk

ARTICLES OF ASSOCIATION
OF
THE TAXATION INSTITUTE OF HONG KONG
(­»´äµ|°È¾Ç·|)

Honorary Members

17. It shall be competent for any duly constituted Meeting of the Council, by resolution passed by three-fourths at least of those present, to elect for such period as the Council may determine as an Honorary Member any person who by reason of his public status or professional experience appears to the Council to be able to promote and is desirous of promoting the objects of the Institute.

18. An Honorary Member of the Institute shall not be liable or be called upon to pay any fee or sum on admission as an Honorary Member, or to pay any annual subscription to the Institute.

19. An Honorary Member shall be entitled to the ordinary privileges of membership except the right to vote or to be elected to membership of the Council.

20. The Council shall have absolute discretion as to the admission of applicants to Honorary Membership of the Institute, subject, however, to these presents and to the bye-laws for the time being in force.

Advisers

** 20A. (a) It shall be competent for any duly constituted Meeting of the Council, by resolution passed by at least three-fourths of those present and voting, to elect for such period as the Council may determine as an Adviser, any Member who, by reason of his past association or experience in the Institute's matters and affairs, appears to the Council to be able to assist in promoting the objects of the Institute.

(b) An Adviser of the Institute shall be entitled to receive notice of meeting of Council, participate in deliberations in the Council meetings, join any committees established by the Council but has no voting rights at any Council meeting.

(c) The Council shall have absolute discretion as to the admission of an adviser of the Institute subject, however, to these presents and to the by-laws for the time being in force.

Address of Members

21. Every Member shall from time to time notify the Secretary a place of business or residence in Hong Kong to be registered as his place of address and the place so registered from time to time, shall for the purposes of any ordinances these presents and the bye-laws be deemed his registered place of address.

Students

+ 22. The Council may from time to time, by bye-laws, determine the conditions upon which persons may become students of the Institute.

A student eligible to enroll for the qualifying examination course for the Institute shall be eligible to apply to be a student member of the Institute. The admission fee and annual subscription for a student member shall be determined by the Council from time to time.

Admission Fees

++23. Except as provided by these Articles, persons admitted as Fellows without first becoming Associates shall on admission pay an Admission Fee and Associates promoted to the status of Fellows shall on admission pay another kind of Admission Fee. The amounts of Admission Fees payable shall be determined as from time to time by the Institute by Ordinary Resolution in General Meeting.

++24. Persons admitted as Associates shall on admission pay an Admission Fee of such amount as determined from time to time by the Institute by Ordinary Resolution in General meeting.

 

** As amended by Special Resolution passed on 23rd September 1996
+ As amended by Special Resolution passed on 28th January 1999
++ As amended by Special Resolution passed on 31st October 2000


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