Appeal Procedure
| Lodging
an appeal |
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in writing
to the clerk to the Board |
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with grounds
of appeal |
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with the Commissioner's
determination within one month after the transmission to him
the Commissioner's determination |
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The clerk will set a date for the hearing of the appeal,
giving 14 clear days' notice.
| Attending
the hearing of the appeal |
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in person /
by representative |
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prove to the
Board that assessment is excessive/incorrect by giving evidence
and / or making submissions |
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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 |
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in writing
to the clerk to the Board |
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with a cheque
of $770 payable to the HKSAR Government |
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within one
month of the date of the Board's decision |
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