Q:
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What is the time limit for lodging an objection to an assessment in Hong Kong?
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A:
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You must lodge an objection within one month after the date of issue of the notice of assessment.
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Q:
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How can I lodge the objection to an assessment?
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A:
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You must lodge a notice of objection in writing, stating precisely the grounds of the objection.
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Q:
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Do I need to pay the tax while I am waiting for the result of my objection?
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A:
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Yes, you do. You must still pay the tax on or before the date(s) specified in the notice of assessment unless the Commissioner agrees to hold over the payment of tax or any part of it.
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Q:
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How do I know if my claim is accepted?
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A:
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If the claim is accepted, a revision of the assessment or a proposed basis to revise the assessment will be issued. If no agreement is possible, the objection will be determined by the Commissioner of IRD. The Commissioner will transmit the determination to you together with reasons in writing within a reasonable time.
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Q:
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Is a late objection still valid?
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A:
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Late objection will only be considered if the IRD Commissioner is satisfied that owing to absence from Hong Kong, sickness or other reasonable causes, the person objecting to the assessment was prevented from giving such notice within the prescribed time limit.
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