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Ordinance

The Board of Review (Inland Revenue Ordinance) is constituted under section 65 of the Inland Revenue Ordinance (the IRO) (Cap 112). The jurisdiction of the Board is stipulated in sections 66 to 69A and section 82B of the IRO.

Inland Revenue Ordinance (Cap 112)

section 65 Constitution of the Board of Review
section 66 Right of appeal to the Board of Review
section 67 Transfer of appeals under section 66 for hearing and determination by Court of First Instance instead of Board of Review
section 68 Hearing and disposal of appeals to the Board of Review
section 68AA Directions on provision of documents and information
section 68AAB Privileges and immunities
section 68A Power of Board of Review to correct clerical mistakes and other errors
section 69 Appeal against Board of Review’s decision: leave to appeal
section 69AA Appeal against Board of Review’s decision: hearing of appeal
section 69A Right to appeal directly to Court of Appeal against decision of Board of Review
section 82B

Appeals against assessment to additional tax to Board of Review

 

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