Objection to Tax Assessment
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.
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
You may be required to provide further information or facts for the objection. After consideration of the fresh and further information, 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.
