Tax Dispute & IRD Defence Specialist

Protect Yourself From IRD Assessments & Penalties

When the IRD issues an assessment, opens a field audit, or threatens prosecution, every day without professional representation increases your liability. Our specialists have defended hundreds of taxpayers across all stages — from initial audit letters to the Board of Review and Court of First Instance.

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Kostenlose Erstberatung anfordern
~3,000 IRD field audits per year in HK
1 Month Absolute objection deadline (s.64 IRO)
10% Minimum penalty via voluntary disclosure

Tax Dispute & IRD Defence Specialist

When the IRD issues an assessment, opens a field audit, or threatens prosecution, every day without professional representation increases your liability. Our specialists have defended hundreds of taxpayers across all stages — from initial audit letters to the Board of Review and Court of First Instance.

⚠️

⚠ Critical Deadline Warning — The 1-Month Objection Period Is Absolute

Under s.64 of the Inland Revenue Ordinance, you must lodge a formal notice of objection within 1 month of the date shown on the assessment notice. Miss this deadline and the assessment becomes final and conclusive in law — regardless of whether the tax demanded is factually incorrect or legally unjustifiable. The Commissioner's discretion to accept late objections is extremely narrow. If you have received any IRD assessment notice, contact a tax dispute specialist today.

Häufige Herausforderungen

Sehen Sie sich mit diesen Steuerproblemen konfrontiert?

Received an IRD Field Audit Letter

An IRD field audit spans 6–18 months with comprehensive document requests under s.51(4). Without specialist guidance, taxpayers routinely over-disclose, make inadvertent admissions, and expand the inquiry scope to additional years.

⚠ Risk: Manageable situation escalates into major multi-year liability

Excessive or Incorrect Assessment

The IRD issues estimated assessments that can be wildly inaccurate. You have precisely 1 month to formally object — after which even a factually wrong estimated demand becomes your legally binding liability.

⚠ Risk: Losing the right to challenge a wrong assessment forever

Undisclosed Income or Offshore Funds

Undeclared offshore accounts and unreported income carry up to 200% additional tax penalty under s.82A. Voluntary disclosure before IRD contact can reduce this to as low as 10% under DIPN 11.

⚠ Risk: 200% penalty + potential criminal prosecution under s.82

Prosecution Risk for Wilful Evasion

Wilful tax evasion under s.82 carries fines of up to HK$50,000 plus 300% of evaded tax and potential imprisonment. Early professional engagement before the IRD forms its view is the most effective protection.

⚠ Risk: Criminal conviction, imprisonment, and reputational destruction
Für wen

Für wen dieser Service ist

SMEs & Corporates Under Audit

Companies under profits tax field audit, offshore income challenge, or transfer pricing inquiry.

Individual Taxpayers

Salary earners, property owners, and investors with disputed salaries tax or property tax assessments.

Offshore Income Holders

HK residents with overseas accounts, foreign consultancy fees, or cross-border business income not yet disclosed.

Directors & Shareholders

Executives whose director fee structures, loan accounts, or personal service companies face IRD scrutiny.

Unsere Leistungen

Was wir abdecken

Formal Objection Filing (s.64 IRO)

Technically precise objections filed within the 1-month statutory deadline with full legal grounds and protective language.

Statutory compliance, full documentation bundles, protective objections, grounds maximising negotiation leverage

IRD Field Audit Representation

Full representation throughout the field audit — attending IRD meetings, managing document production under s.51(4), and negotiating settlement.

Privilege review, spokesperson role at all meetings, overbroad request challenge, settlement negotiation

Voluntary Disclosure Programme (DIPN 11)

Structured voluntary disclosures satisfying every DIPN 11 mitigating criterion to achieve penalties as low as 10% of understated tax.

Prosecution risk assessment, corrected returns for all open years, mitigating narrative, settlement negotiation

Board of Review Appeals

Formal appeals before the independent Board of Review with comprehensive written submissions, evidence bundles, and oral argument.

Notice of Appeal filing, expert witness coordination, Court of First Instance escalation where warranted

s.82A Penalty Mitigation

Bespoke mitigation strategies targeting every DIPN 11 factor to reduce penalties from the 200% maximum down to 10% or less.

Written mitigation submissions, penalty computation verification, instalment payment arrangements
So funktioniert es

Einfach, effizient, professionell

1

Emergency Triage & Deadline Assessment

Review your IRD notice within 24 hours, identify the type of action, confirm statutory deadlines, and file protective objections if needed.

Day 1
2

Full Case Analysis & Exposure Quantification

Comprehensive review of all tax returns for open years, financial records, and prior IRD correspondence. Quantify maximum and realistic exposure.

Week 1–2
3

Objection Filing or Voluntary Disclosure

File technically precise objections or prepare comprehensive voluntary disclosure packages structured to satisfy DIPN 11 criteria.

Week 2–4
4

Active IRD Negotiation & Settlement

Direct engagement with IRD assessors to negotiate commercially reasonable settlements. Over 90% of cases resolved without Board of Review proceedings.

Months 2–8
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Erfolgsgeschichten von Kunden

Echte Ergebnisse für echte Kunden

Case Study

Tech Company — Field Audit Defence

HK$880K Gespart
  • IRD assessment of HK$1.2M covering software costs, director remuneration, and cross-border service fees
  • Company had self-represented for 3 months making inadvertent admissions
  • Assessment reduced to HK$320K after 8 months of structured negotiation — 84% reduction
"TAX.hk had a specialist on the phone that same evening and ultimately saved us the great majority of the original assessment."
Verifizierter Kunde Case Study
Case Study

Finance Professional — Voluntary Disclosure (DIPN 11)

Penalty avoided in full Gespart
  • Undisclosed offshore consultancy income over seven years
  • Maximum penalty exposure HK$1.8M (200% of understated tax)
  • Voluntary disclosure achieved 10% penalty — HK$80K instead of HK$1.8M
"The penalty was only 10% of what it legally could have been, and the IRD accepted the disclosure without any prosecution."
Verifizierter Kunde Case Study
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HKICPA-registriert Antwort in 24 Stunden Ohne Verpflichtung
Warum wir

Warum TAX.hk

Tiefe HK-Steuerexpertise

Unsere CPAs verfügen über mehr als 15 Jahre HK-Steuererfahrung und verfolgen jedes IRD-Update.

Transparente Festhonorare

Keine Überraschungen bei Stundensätzen. Sie kennen Ihre Kosten, bevor wir starten.

Antwort in 24 Stunden

Wir antworten auf alle Anfragen innerhalb eines Werktags. Dringende Fälle innerhalb von 4 Stunden.

Strikte Vertraulichkeit

Alle Kundendaten unterliegen der strengen beruflichen Schweigepflicht.

FAQs

Häufig gestellte Fragen

Schnelle Antworten auf Ihre Fragen

Under s.64 IRO, you must lodge a written objection within 1 month of the assessment notice date. This is absolute — miss it and the assessment becomes final even if factually wrong. The Commissioner's discretion for late objections is extremely narrow. Courts have consistently upheld this strict interpretation. Contact a specialist immediately upon receiving any assessment.

Voluntary disclosure is the proactive correction of errors before the IRD initiates an investigation. Under DIPN 11, full, frank and timely disclosures can reduce penalties to as low as 10% of understated tax versus 200% maximum on discovery. In most cases involving material undisclosed income, it is strongly advisable — but the structure, completeness, and timing are all critical. A poorly constructed disclosure can be counterproductive.

Under s.82A, the Commissioner may impose additional tax of up to 200% of the understated amount. Under s.80, fines of up to HK$50,000 plus treble tax apply for fraudulent returns. Criminal prosecution under s.82 for wilful evasion carries up to HK$50,000 plus 300% and potential imprisonment. Actual penalties depend on DIPN 11 mitigating factors including voluntariness, cooperation, prior record, and nature of default.

The Board of Review is an independent statutory tribunal that hears appeals from taxpayers dissatisfied with the Commissioner's determination. It conducts a full de novo hearing examining all factual and legal issues afresh and has power to fully reverse IRD determinations. Appeals must be lodged within 1 month of the determination letter. Decisions can be further appealed to the Court of First Instance on questions of law.

For ordinary incorrect returns, the IRD has 6 years from the end of the year of assessment. However, where the Commissioner considers there has been fraud, wilful evasion, or deliberate omission, there is no time limit — the IRD can go back as far as necessary. This makes early voluntary correction of historical issues particularly valuable, as it can limit both the penalty rate and the time scope of any investigation.

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