Where there is a tax assessment raised by the Hong Kong Inland Revenue Department (“IRD”), the taxpayer who disagrees with the assessment raised against him must lodge a notice of objection in writing stating precisely the grounds of the objection within the statutory one month period after the date of issue of the notice of assessment as stipulated in section 64 of the Inland Revenue Ordinance (“IRO”). Otherwise, the tax assessment will become final and conclusive in terms of section 70 of the IRO.

Despite an assessment became final and conclusive, a taxpayer may invoke section 70A of the IRO, if it is established to the satisfaction of an assessor that the tax charged for that year of assessment is excessive by reason of an error or omission, the assessor shall correct such assessment. The wording of section 70A for “errors or omissions” are confined to:

1. an error or omission in any tax return; or
2. an error or omission in any statement submitted in respect thereof; or
3. any arithmetical error or omission in the calculation of the amount of the assessable income or profits assessed or in the amount of the tax charged.

If the tax charged was excessive by reason of the above-mentioned errors or omissions, you may apply for revision of assessment within 6 years after the end of the relevant year of assessment or within 6 months after the date on which the relevant notice of assessment was served, whichever is later. State details of the error or omission and submit sufficient evidence to substantiate the claim.

If the claim if accepted, revised notice of assessment will be issued and the relevant tax will be refunded (if the tax has been paid) or discharged (if the tax has not yet been paid). If an assessor refuses to correct an assessment, he shall give notice thereof in writing to the person who made such application and such person shall thereupon have the rights of objection and appeal.

Source：Hong Kong Inland Revenue Department’s website

- https://www.gov.hk/en/residents/taxes/taxfiling/object/objections.htm
- https://www.ird.gov.hk/eng/faq/err.htm