Appeal Procedure
| Lodging
an appeal |
 |
 |
in writing
to the clerk to the Board |
|
|
with grounds
of appeal |
|
|
with the Commissioner's
determination within one month after the transmission to him
the Commissioner's determination |
|
The clerk will set a date for the hearing of the appeal,
giving 14 clear days' notice.
| Attending
the hearing of the appeal |
|
|
in person /
by representative |
|
|
prove to the
Board that assessment is excessive/incorrect by giving evidence
and / or making submissions |
|
Please click here for hearing arrangements during
inclement weather.
The Board will normally deliver its decision in writing.
The Board's decision shall be final provided that the Appellant / Commissioner
may make an application requiring the Board to state a case on a question
of law for the opinion of the Court of First Instance of the High Court.
| Application
for a case stated |
|
|
in writing
to the clerk to the Board |
|
|
with a cheque
of $770 payable to the HKSAR Government |
|
|
within one
month of the date of the Board's decision |
|
Please see the format,
manner and procedure (PDF file) for the submission of
electronic information under law by virtue of the Electronic
Transactions Ordinance (Cap. 553).
|
