Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

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Model letters to IRD  致稅局信件中文範本

Please click here to read my guidance notes

Salaries Tax
Objection: termination payments
Objection: time-apportionment  
Objection: no services in Hong Kong
Objection: visiting Hong Kong not exceeding 60 days
Objection: working in China
Objection: payment of non-Hong Kong income tax
Objection: rent refund (assessed @10% of income)
Objection: deduction claim
Objection: allowances claim
Objection: profits tax instead of salaries tax
Section 70A: deduction claim
Section 70A: allowances claim
Section 70A: time basis claim
Section 70A: profits tax instead of salaries tax
Section 70A: payment of foreign income tax
Profits tax
Objection: profit from sale of property not taxable
Objection: commercial building allowance
Objection: industrial building allowance
Objection: depreciation for plant and machinery 
Objection: deduction of commission
Objection: deduction of compensation paid
Objection: compensation received not assessable
Objection: deduction of interest
Objection: interest income not assessable
Objection: deduction of legal expenses
Objection: deduction of management fee
Objection: deduction of rent
Objection: deduction of refurbishment expenses
Objection: deduction of removal expenses
Objection: purchase of machinery for manufacturing purpose
Objection: purchase of computer hardware or software
Objection: deduction of subscription to trade associations
Objection: deduction of traveling expenses
Objection: offshore commission income
Objection: offshore manufacturing profits
Objection: offshore trading profits
Election for personal assessment

Salaries Tax Guide *  Salaries Tax Tips  *  Profits Tax Guide  *  Profits Tax Tips  *   Property Tax Guide


Guidance notes

First, I would like you to note that the letters are for reference only. Every case has its own merits. No one model letter can suit all cases. You should adapt the letter to meet the situation of your case. Below is my general advice. 

Exercise your rights to objection and section 70A claim. Read “What to do if you disagree with an assessment” under Basic Tax Tips. Although paying tax is every taxpayer's obligation, you need only pay the tax that it is rightly and lawfully assessed. You can object if you are wrongly or overly assessed by the IRD. 

Mind the time limits of objection and section 70A claim. The time limit for a valid objection is one month after the date of the assessment whereas the time limit for a section 70A claim is 6 years after the relevant year of assessment. If you are late, you can write to the IRD to explain about the delay and ask for their acceptance of your late objection or claim.  

Write to the IRD. In general, a letter is more powerful than a phone call. A verbal objection is invalid in law. A verbal claim can be forgotten by the officer receiving your phone call. State your grounds of objection or claim clearly. Just saying the assessment wrong is insufficient. You should say why it is wrong and preferably propose how the assessment should be revised. If you want me to draft the letter, you are welcome to call me.

Ask for holding-over of tax in dispute. If you pay the tax in dispute and your objection or claim is successful, the IRD will not pay you interest. If tax is held-over unconditionally and you lose the case, no interest will be payable on the provisional tax in dispute but interest may be payable on the tax in dispute. So, if you are not very confident you will win at last, you should ask for the tax in dispute to be covered by purchase of Tax Reserve Certificate --- in that case if you win you can earn interest and if you lose, you need not pay interest because the tax is covered by the Tax Reserve Certificate.   

Send you letter by post and by fax. Unless you have a digital certificate, your e-mail of objection or claim will not be valid in law because it has not been duly signed. To expedite your claim, I suggest you faxing your letter to the IRD at the fax numbers provided in my model letters. Follow up your claim by phone call. If you do not receive a reply from the IRD for long, phone them. 

Tell the IRD your new correspondence address if the address shown in the notice of assessment is outdated.


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Model business letters *  致稅局信件範本 *  Better business writing


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