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Hong Kong Revised Practice Notes on Appeals Procedures

The Hong Kong Inland Revenue Department has published a revised version of Departmental Interpretation and Practice Notes (DIPN) No. 6, which replaces the notes issued in November 2006. DIPN No. 6 covers the provisions of the Inland Revenue Ordinance in relation to:

  • Objections to the Commissioner;
  • Appeals to the Board of Review; and
  • Appeals to the Courts.

It has been updated to reflect the legislative changes brought about by the Inland Revenue (Amendment) (No. 3) Ordinance 2015 which commenced on 1 April 2016. The four main amendments are as follows:

  • Allowing an appeal against the decision of the Board on a question of law to directly proceed to the Court of First Instance or, if applicable, the Court of Appeal;
  • Empowering the person presiding at the hearing of an appeal before the Board to give directions on the provision of documents and information for the hearing in order to address the situation of late submissions;
  • Providing privileges and immunities to the Chairman, Deputy Chairmen, other members of the Board, and the parties to a hearing, as well as other persons appearing before the Board; and
  • Raising the ceiling of costs to be paid by the appellant as may be ordered by the Board from HKD 5,000 to HKD 25,000 to strengthen the deterrent effect against frivolous appeals.

Click the following link for Departmental Interpretation and Practice Notes No. 6 (Revised).

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