VIII. Objection and Appeal against Tax Assessment

1. If I received a Salaries Tax/ Profits Tax/ Property Tax assessment, and found that the income assessed and the tax charged are too high, can I raise objection against this?

Yes. You must lodge a written notice of objection with the Inland Revenue Department within one month after the date of issue of the assessment, stating the grounds for your objection clearly. You may complete the relevant parts of the Form I.R.831 for objection / application for revision of assessment, and return it to the IRD either by post ( P.O. Box 28777 , Gloucester Road Post Office, Hong Kong ) or by fax (2877 1232).

If the income was estimated or you do not get the full entitlement to allowances, you should find out if the assessment was an estimated assessment raised under section 59(3) of the Inland Revenue Ordinance. If it is, you must submit a completed tax return together with your objection letter.

Pending the ultimate settlement of the objection, you should pay as indicated on the demand note, or follow the Assessor's advice regarding how much tax you should pay (whether you have to pay the full tax or, are allowed to pay a lesser amount of tax in the first instance). The Commissioner of the IRD may impose a surcharge on any tax not settled by the due date.

If you are still not satisfied with the determination of the Commissioner of the IRD, you may further lodge a n appeal against the determination with the Board of Review (Inland Revenue Ordinance) which is an independent tribunal. Your appeal should be made in writing to the Clerk to the Board of Review (Inland Revenue Ordinance) within one month of the date of the Commissioner's written determination.

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