How long do I have to object to a Hong Kong tax assessment?

Time limit. Under section 64 of the Inland Revenue Ordinance, a taxpayer who disputes an assessment must give notice of objection to the Commissioner within 1 month after the date of the notice of assessment. The Inland Revenue Department (IRD) counts from the day after the notice date to the day your objection is received.

What a valid objection needs

• It must be received by the Commissioner within the period (or any extended period).
• It must be in writing and state precisely the grounds. A vague line such as "the assessment is not agreed" is not enough.
• A computation of loss is not a notice of assessment, so it cannot be objected to.

Extension. The Commissioner may extend the period if satisfied the person was prevented by absence from Hong Kong, sickness or other reasonable cause.

Payment pending the objection. An objection does not by itself suspend payment. You can apply for tax to be held over, and the IRD may require conditions such as buying Tax Reserve Certificates.

If the Commissioner's determination is not accepted, you can give written notice of appeal to the Board of Review within one month of the determination, accompanied by the required documents.

Tip: diarise the objection deadline the day you receive any assessment, including estimated assessments.