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.

HKICPA 등록 24시간 응답 고정 수수료 제도 100% 기밀 유지
무료 상담 받기
~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.

주요 고민

다음과 같은 세무 문제로 어려움을 겪고 계신가요?

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 HKM 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,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
대상

이런 분께 적합합니다

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.

서비스 항목

서비스 내용

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
진행 절차

간단하고, 효율적이며, 전문적인 서비스

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
지금 시작할 준비가 되셨나요? 의무 없음 — 언제든 취소 가능
무료 상담 예약
고객 성공 사례

실제 고객을 위한 실질적인 성과

Case Study

Tech Company — Field Audit Defence

HK.52M 절감액
  • IRD assessment of HK.2M covering software costs, director remuneration, and cross-border service fees
  • Company had self-represented for 3 months making inadvertent admissions
  • Assessment reduced to HK0K after 8 months of structured negotiation — 84% reduction
"TAX.hk had a specialist on the phone that same evening and ultimately saved us over HK million against the original assessment."
C
인증된 고객 Case Study
Case Study

Finance Professional — Voluntary Disclosure (DIPN 11)

HK.66M penalty avoided 절감액
  • HKM undisclosed offshore consultancy income over seven years
  • Maximum penalty exposure HK.8M (200% of understated tax)
  • Voluntary disclosure achieved 10% penalty — HK0K instead of HK.8M
"The penalty was only 10% of what it legally could have been, and the IRD accepted the disclosure without any prosecution."
C
인증된 고객 Case Study
★★★★★ 2,400+ 명 이상의 고객이 저희 팀을 신뢰합니다
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무료 전문가 상담

지금 바로 세무 전문가와 상담하세요

  • 30분 무료 초기 상담
  • 시니어 CPA가 담당합니다
  • 의무 없음 — 언제든 취소 가능
HKICPA 등록 24시간 이내 응답 의무 없음

귀하의 정보는 철저히 기밀로 유지됩니다.

선택 이유

TAX.hk를 선택하는 이유

홍콩 세무 전문 지식

저희 공인회계사들은 15년 이상의 홍콩 세무 경험을 보유하고 있으며, 세무국의 최신 업데이트를 항상 파악하고 있습니다.

투명한 고정 수수료

시간당 청구로 인한 예상치 못한 비용은 없습니다. 시작 전에 비용을 명확히 안내해 드립니다.

24시간 응답

모든 문의에 1영업일 이내에 답변드립니다. 긴급한 경우 4시간 이내에 처리합니다.

철저한 기밀 유지

모든 고객 정보는 엄격한 직업적 기밀 유지 의무에 따라 관리됩니다.

자주 묻는 질문

자주 묻는 질문

궁금증에 대한 빠른 답변

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,000 plus treble tax apply for fraudulent returns. Criminal prosecution under s.82 for wilful evasion carries up to HK,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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관련 서비스

Tax Investigation Defence Specialist Individuals & Businesses Under IRD Investigation
Tax Objection & Appeal Specialist Taxpayers Disputing IRD Tax Assessments
Board of Review Representation Specialist Taxpayers Appealing to Hong Kong Board of Review
IRD Audit Defence Specialist Businesses & Individuals Under IRD Audit or Investigation

본 페이지는 일반적인 정보 제공만을 목적으로 합니다. 귀하의 상황에 맞는 구체적인 조언은 자격을 갖춘 홍콩 세무 전문가와 상담하시기 바랍니다.