Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 68

Hearing and disposal of appeals to the Board of Review

(Past version on 01/07/1997).
(Past version on 30/06/1997).

(1) Except where-

   (a)  a notification of consent in respect of the transfer of any appeal
        under section 67 is received by the Board within the time allowed in
        that behalf by that section; or

   (b)  the Board endorses under subsection (1B)(b) a settlement reached in
        respect of the relevant appeal, every appeal under section 66 shall be
        heard by the Board in accordance with this section and the clerk to
        the Board shall, as soon as may be after the receipt of the notice of
        appeal, fix a time and place for the hearing of the appeal, and shall
        give 14 clear days' notice thereof to the appellant and the
        Commissioner: (Amended 63 of 1997 s. 6) Provided that the time so
        fixed for the hearing of the appeal shall not be earlier than-

   (a)  in the case of an appeal in respect of which neither party to the
        appeal gives notice under section 67(1), the expiration of the time
        allowed by that section for giving such notice; or

   (b)  in the case of an appeal in respect of which notice under
        section 67(1) is given-

        (i)    by the appellant; or

        (ii)   by the Commissioner but not by the appellant, the expiration of
               a period of 21 days after the date on which such notice is
               given. (Replaced 12 of 1979 s. 4)

(1A) At any time before the hearing of an appeal-

   (a)  the appellant may withdraw the appeal by notice in writing addressed
        to the clerk to the Board;

   (b)  the appellant and the Commissioner may reach a settlement on the
        amount at which the appellant is liable to be assessed. (Added 63 of
        1997 s. 6)

(1B) Where a settlement of an appeal is reached under subsection

(1A)(b)-

   (a)  the terms of the settlement shall be reduced to writing in a form
        specified by the Board and signed by the appellant and the
        Commissioner; and

   (b)  the settlement shall be submitted to the Board for endorsement by it.
        (Added 63 of 1997 s. 6)

(1C) Subject to subsection (1D), where a settlement is submitted to and
endorsed by the Board, any necessary adjustment of the assessment shall be
made and such assessment shall be final and conclusive for all purposes of
this Ordinance as regards the amount of relevant assessable  income or profits
or net assessable value. (Added 63 of 1997 s. 6)

(1D) Nothing in subsection (1A), (1B) or (1C) shall prevent an assessor from
making an assessment or additional assessment for any year  of assessment
which does not involve re-opening any matter which has been endorsed by the
Board under subsection (1B)(b) for the year. (Added 63 of 1997 s. 6)

(1E) In the event that a settlement reached under subsection

(1A)(b) is not endorsed by the Board, the relevant appeal shall be heard by
it. (Added 63 of 1997 s. 6)

(2) Subject to subsection (2B), an appellant shall attend at the meeting of
the Board at which the appeal is heard in person or by an
authorized representative. (Amended 40 of 1972 s. 8)

(2A) (Repealed 63 of 1997 s. 6)

(2B) If, on the date fixed for the hearing of an appeal, the appellant fails
to attend at the meeting of the Board either in person or by his
authorized representative the Board may-

   (a)  if satisfied that the appellant's failure to attend was due to
        sickness or other reasonable cause, postpone or adjourn the hearing
        for such period as it thinks fit;

   (b)  proceed to hear the appeal under subsection (2D); or

   (c)  dismiss the appeal. (Added 40 of 1972 s. 8)

(2C) If an appeal has been dismissed by the Board under subsection

(2B)(c) the appellant may, within 30 days after the making of the order for
dismissal by notice in writing addressed to the clerk to the Board, apply to
the Board to review its order and the Board may, if satisfied that the
appellant's failure to attend at the meeting of the Board for the hearing of
the appeal was due to sickness or any other reasonable cause, set aside the
order for dismissal and proceed to hear the appeal. (Added 40 of 1972 s. 8)

(2D) The Board may, if satisfied that an appellant will be or is
outside Hong Kong on the date fixed for the hearing of the appeal and is
unlikely to be in Hong Kong within such period thereafter as the Board
considers reasonable on the application of the appellant made by notice in
writing addressed to the clerk to the Board and received by him at least 7
days prior to the date fixed for the hearing of the appeal, proceed to hear
the appeal in the absence of the appellant or his authorized  representative.
(Added 40 of 1972 s. 8. Amended 7 of 1986 s. 12)

(2E) The Board may, if it hears an appeal in the absence of an appellant or
his authorized representative under subsection (2D), consider such written
submissions as the appellant may submit to the Board. (Added 40 of 1972 s. 8.
Amended 7 of 1975 s. 42)

(3) The assessor who made the assessment appealed against or some other person
authorized by the Commissioner shall attend such meeting of the Board in
support of the assessment.

(4) The onus of proving that the assessment appealed against is excessive or
incorrect shall be on the appellant. (Replaced 35 of 1965 s. 34)

(5) All appeals shall be heard in camera, but any appeal may be reported in
such publications as may be approved by the Secretary for Justice in such a
manner that the identity of the appellant is not disclosed. (Replaced 2 of
1971 s. 43. Amended L.N. 362 of 1997)

(6) The Board shall have power to summon to attend at the hearing any person
whom it may consider able to give evidence respecting the appeal and may
examine him as a witness either on oath or otherwise. Any person so attending
may be allowed by the Board any reasonable expenses necessarily incurred by
him in so attending.

(7) At the hearing of the appeal the Board may, subject to the provisions of
section 66(3), admit or reject any evidence adduced, whether oral or
documentary, and the provisions of the Evidence Ordinance ( Cap 8), relating
to the admissibility of evidence shall not apply.

(8) (a) After hearing the appeal, the Board shall confirm, reduce, increase or
annul the assessment appealed against or may remit the case to the
Commissioner with the opinion of the Board thereon.

   (b)  Where a case is so remitted by the Board, the Commissioner shall
        revise the assessment as the opinion of the Board may require and in
        accordance with such directions (if any) as the Board, at the request
        at any time of the Commissioner, may give concerning the revision
        required in order to give effect to such opinion. (Replaced 35 of 1965
        s. 34)

(9) Where under subsection (8), the Board does not reduce or annul such
assessment, the Board may order the appellant to pay as costs of the Board a
sum not exceeding the amount specified in Part I of Schedule 5, which shall be
added to the tax charged and recovered therewith. (Amended 11 of 1985 s. 5; 56
of 1993 s. 27; 12 of 2004 s. 14)

(9A) The Secretary for Financial Services and the Treasury may by order amend
the amount specified in Part I of Schedule 5. (Added 12 of 2004 s. 14)

(10) The Board shall for the purpose of this section have the powers granted
under section 4(1)(d), (e), (f) and (g) of the Commissions 
of Inquiry Ordinance ( Cap 86), subject to the provisions of section 80 of
this Ordinance. (Added 35 of 1965 s. 34. Amended 26 of 1969 s. 35)