legal procedures of handling tax disputes
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
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.
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
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.