Page:Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B).pdf/21

Product Eco-responsibility (Regulated Electrical Equipment) Regulation Part 2—Division 3 Section 25 :(b) if the assessment notice has been replaced with another assessment notice under section 40(5) of the Ordinance—within 30 days after the day on which the other notice was served on the relevant person under that section.

(3) The payment must be made in accordance with the payment instructions contained in the assessment notice.

(4) In subsection (2)—

relevant person (有關人士) means the relevant person mentioned in section 40 of the Ordinance.

25. Adjustment of payable amount with reference to discrepancy list

(1) This section applies if a registered supplier has submitted an audit report under section 39(1) of the Ordinance with a discrepancy list attached in relation to a return (reported return) in accordance with section 20(3).

(2) In determining the amount of recycling levy payable for the first subsequent return (if any), the Director may, with reference to the discrepancy list mentioned in subsection (1), adjust the amount so as to offset any amount of recycling levy that has been or will be overpaid or unpaid by the registered supplier for the reported return as a result of a discrepancy set out on the discrepancy list.

(3) In subsection (2)—

first subsequent return (其後首份申報) means the first return submitted by the registered supplier after the supplier has submitted the audit report as mentioned in subsection (1).

26. Refund of overpaid amount

(1) This section applies if a person has paid an amount of money to the Director for compliance with section 37(1) of the Ordinance.