What can taxpayers do when they disagrees with the determination or Notice of Additional Assessment issued by the Inland revenue Department (IRD)?
Taxpayers may lodge an appeal with the Board of Review ("The Board"), an independent statutory body established in 1947 to hear and determine tax appeals.
An appeal can be lodged by any person by giving notice of appeal in writing to the clerk of the Board when (i) he/she has validly objected to an assessment issued by the Commissioner of Inland Revenue but the Commissioner has not agreed with the objection after consideration; or (ii) he/she has been assessed to additional tax under section 82A of the Inland Revenue Ordinance. Appellants are required to submit relevant documents to support their appeal application. The panel usually lasts for at least three months. After hearing an appeal, the Board shall deliver its written decision.
To equip members with a better understanding of the procedures in lodging an appeal to the Board, we are pleased to have invited Wilson Cheng, Partner and Greater China Tax Controversy Co-Leader Hong Kong Tax Controversy Leader of Ernst & Young, to explain the appeal procedures, the latest trend of Board cases and their observations on selected Board cases.
Please refer to the following on the virtual seminar:
- Upon successful registration of the event, a unique webinar link will be sent to your registered email 2 days before the event. Please refer to the troubleshooting guide here should you experience any issues in locating the webinar link.
- Instructions on downloading Zoom and joining a webinar can be found here. We suggest that you familiarize yourself with the software in advance of the webinar.
- Please log in 15 minutes (at 1:45pm) before the event begins, through the link that will be sent to your registered email.