The Hong Kong Inland Revenue Department has published a revised version of Departmental Interpretation and Practice Notes (DIPN) No. 6, which replaces the notes issued in November 2006. DIPN No. 6 covers the provisions of the Inland Revenue Ordinance in relation to:
- Objections to the Commissioner;
- Appeals to the Board of Review; and
- Appeals to the Courts.
It has been updated to reflect the legislative changes brought about by the Inland Revenue (Amendment) (No. 3) Ordinance 2015 which comm…