MAY I refer you to the article headlined, 'New policy targets high-risk industries and professionals' and to your leader that appeared in the September 19 edition of the South China Morning Post.
It would appear from the article that the principal reason why barristers come within the special scrutiny of the Inland Revenue Department (IRD) is because barristers are said to be part of 'the cash economy', which has 'no proper records'.
The article gives no basis for making this bold assertion which is at variance with the stringent provisions imposed by the Code of Conduct of the Hong Kong Bar Association.
Rule 73F(2) of that code expressly provides that 'Unless the prior written permission of the Bar Council has been obtained, a barrister shall in any case only accept payment of his professional fees by cheque drawn on the account of the firm instructing and in particular may not accept payment of his professional fees in cash'. The Bar Council takes a very serious view on any violation of these provisions and the Bar Council has not granted any exemption to any barrister so as to permit receipt of cash in payment of his fees.
In these circumstances, it would be wholly erroneous to target barristers for special scrutiny by the IRD.
RONNY F. H. WONG, Q.C. Chairman The Hong Kong Bar Association