What can you
do if you disagree with an assessment?
Fight! Fight to win!
Below are some tips to help you fight against the IRD.
The first thing you
can do is to write an objection to the Revenue. This is your statutory right.
The legal requirements for a valid objection are: (a) have a written notice of
objection signed by you, (b) send it to the Revenue within one month of the
date of assessment (c) state your reasons of objection, and (d) file a tax
return, if you have not done so
— ask for a duplicate return
by fax or phone.
How about if you
miss the deadline of objection? Ask the Revenue to accept your late objection.
Section 64 of Inland Revenue Ordinance (IRO) states that the Commissioner can
accept late objection on the following grounds: (a) absence from Hong Kong (b)
sickness, or (c) any other causes that have prevented you from lodging an
objection within the time limit. If you don't get the assessment, ask for a
copy. Look out the address printed in the assessment. If it is different from
your current correspondence address, state that as a reason for your late
objection. You should be aware that most assessments nowadays are sent to
taxpayers by ordinary post and so they can be easily mis-posted. So, ask
the Revenue to accept your late objection if you did not receive the
assessment. If your objection is still rejected by the Revenue, contact the
Complaint Officer via 2594 5000
or by fax via 2802 7625.
Your entitlement to
married person allowance or child allowance
will not be lost even if you miss the deadline of the
objection. Write to the Revenue
stating your claim clearly. File a tax return if you have not done so. If your
claim is rejected by the Revenue, contact the Complaint Officer
via 2594 5000 or by fax 2802 7625.
If the assessment
was not estimated, then you are entitled to invoke Section 70A of IRO to ask
for a revised assessment on the grounds that it contains an error or omission. The
words “error or omission” are not defined in the IRO. From my experience, “error”
includes one made by a taxpayer or by the Revenue, whereas “omission” includes
an omission of fact or an omission of claim by taxpayer. So, insist you omitted
the claim (if that is the case) or insist you omitted supplying all the
relevant facts or documents (if that is the case). If the Revenue
rejects your claim, ask for a formal notice of rejection of Section 70A claim
so that you can send a formal objection against their rejection. Then, your
objection will be processed as a valid objection under Section 64. If the
Revenue does not deal with your claim under Section 70A,
contact the Revenue's Complaint Officer by
phone via 2594
5000 or by fax via 2802 7625.
If you are
dissatisfied with the Revenue's processing of your complaint, send your
complaint to the Ombudsman's Office.