Raymond Yeung Tax Consultant * former IRD Assessor

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The legal procedures of handling tax disputes 


First, please read tax tip: what can you do if you disagree with an assessment. If the Revenue does not allow or cannot settle a taxpayer's objection, he will issue a determination. Then, if the taxpayer disagrees, he can lodge an appeal to Board of Review. The appeal must be made within one month after the determination setting out the grounds of appeal and send a copy of such grounds to CIR. 


The Board of Review is an independent body for hearing tax appeals. It comprises legal experts and prominent public figures appointed by the Chief Executive. The Board hearings are informal as compared with court hearings. The taxpayers can appear in person without legal representatives. This makes the appeals affordable to most taxpayers. Indeed because of the low or nil legal costs involved, many tax cases are heard by the Board every year. To deter taxpayers from lodging vexatious or trivial appeals, the Board may impose cost not exceeding HK$5,000 on the appellant taxpayer. Selected hearings are published periodically with the identity of the taxpayers concealed. In general, the facts found by the Board are final and cannot be appealed to court; but both parties can ask the Board to refer the case to High Court on points of law.


If the appellant or the Commissioner disagrees with the Board's decision, he can ask the Board to state the case for the opinion of court. In view of the high legal cost involved, it is generally not advisable for the taxpayer to do so unless he has good chance to win or the tax in dispute is substantial.


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