About Decisions

The Board of Review Decisions is a publication of the Board which contains selected decisions on tax appeals written by the presiding chairmen of hearings.

The Board of Review Decisions is issued on a quarterly basis. The decisions will be selected by the presiding chairmen and edited by the Office of the Clerk to the Board of Review. In accordance with section 68(5) of the Inland Revenue Ordinance (Cap 112), the identity of the appellant is not disclosed. Every selected decision will contain a headnote which serves as a summary of the case.

Only the original version that carries legal standing will be published in the Board of Review Decisions.

To be environmental friendly, the Board of Review Decisions will be published online only starting from Volume 37.  The public can browse the Board's homepage for the Board of Review Decisions free of charge, or they can purchase the publication (from Volume 1 to Volume 36 Third Supplement) by:

• calling the Publications Sales Section of the Information Services Department (ISD) at 2537 1910
• visiting the online Government Bookstore at http://www.bookstore.gov.hk
• downloading the order form from the ISD website at http://www.isd.gov.hk and submitting the order online or by fax to 2523 7195
• placing order with ISD by e-mail at puborder@isd.gov.hk