The Inland Revenue (Amendment) Ordinance (No. 3) Ordinance 2015 (the Ordinance) was gazetted on 13 November 2015. The Ordinance seeks to enhance the tax appeal mechanism beyond the Board of Review (Board) and to improve the efficiency and effectiveness of the Board by giving effect to the following:
Allowing an appeal against the decision of the Board on a question of law to go direct to the Court of First Instance or Court of Appeal, replacing the current case stated procedure;
Empowering the person presiding at the hearing of an appeal before the Board to (1) give directions on the provision of documents and information for the hearing and (2) impose sanction on non-compliance with the given directions;
Providing privileges and immunities to the Chairman, Deputy Chairmen and other members of the Board, as well as the parties to a hearing and other persons appearing before the Board; and
Raising the cost ceiling to be paid by the appellant as may be ordered by the Board from HK$5,000 to HK$25,000.
The Ordinance will not become effective until a day to be appointed by the Secretary for Financial Services and the Treasury by notice published in the Gazette.
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