If you have timely filed your Hong Kong individual tax return for the year 20xx/20xx, you should have received/ will receive your Hong Kong tax assessment. Generally, the tax assessment should match with tax returns that you have filed to the Inland Revenue Department (“IRD”) and the employer’s return filed by your employer(s). However, you might have forgotten to enter necessary information for allowances, deductions or even exemptions. It is also possible that the IRD has miscalculated your taxes. Below are some possible reasons that your Hong Kong tax assessment does not match with the tax return that you have filed to the IRD:-
- Did not claim Mandatory Provident Fund (“MPF”) deduction on tax return
- Did not fill in place of residence on tax return when you have participated in your company’s rental reimbursement scheme
- Did not fill in complete data of your dependent(s) / children
- Did not fill in deductions which you are eligible to claim
- You had accidentally overstated / understated your income
- IRD did not take into account allowances and deductions that you are eligible to claim.
If you notice any of the above listed issues on your tax assessment, you should file an Objection against your Hong Kong tax assessment.
How to file an objection against your Hong Kong tax assessment
To file an Objection against your Hong Kong tax assessment, you should complete a IR831 form within 30 days after the issuance of tax assessment. You can either mail the completed form to the IRD or fax to the IRD.
You are not required to attach any supporting documents to support your objection when you submit the objection. However, all necessary supporting documents should be retained if the IRD issues a separate letter to request supporting documents.
If the objection due date has passed when you notice that the tax assessment is incorrect, you can still file the IR831 form together with an explanation why you are filing the objection after the specified time.
If you have opened an eTAX account, you can also do a E-Objection in your eTAX account.
If you are not sure if you should be filing an objection to the IRD, you may contact us and we can help.