Hong Kong 2021 Your action if you disagree with tax assessment

2021-05-07 16:00
Upon receipt of the notice of assessment, you are advised to check the assessment. If you disagree with the assessment, you may lodge an objection.

Filing an Objection

If you wish to dispute the tax assessment, you must lodge a notice of objection in writing stating precisely the grounds of the objection within one month after the date of issue of the notice of assessment.

If it is against an estimated assessment issued because of the failure to lodge a return, a properly completed tax return together with the accounts, where applicable, must also be submitted with the notice of objection.

Late objections will only be considered if the Commissioner of Inland Revenue (“Commissioner”) is satisfied that owing to absence from Hong Kong, sickness or other reasonable causes, you have been prevented from lodging the objection within the specified time.

Payment of Tax or Standover of Tax

Notwithstanding any notice of objection or appeal lodged by you, you must pay the tax on or before the date(s) specified in the notice of assessment, unless the Commissioner orders that the payment of tax or any part of it be held over pending the result of such objection or appeal.

Processing of Objection Cases

After consideration of the information provided, a revision of the assessment or a proposed basis to revise the assessment may be issued to you. In cases where no agreement is possible, the objection will be referred to the Commissioner for determination. The Commissioner will consider the objection and within a reasonable time may confirm, reduce, increase or annul the assessment. The Commissioner will transmit the determination together with reasons in writing to you.

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