### Inland Revenue Ordinance 《稅務條例》

63P. Provisional property tax to be applied against property tax
When any person has paid provisional property tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of property tax, apply the amount of provisional property tax so paid in payment first of—
(a) the property tax payable by that person for that year of assessment; then
(b) the provisional property tax payable in respect of the year of assessment succeeding that year of assessment,
and shall refund to the person paying the provisional property tax the amount thereof not so applied.

### Inland Revenue Ordinance 《稅務條例》

68A. Power of Board of Review to correct clerical mistakes and other errors
The Board of Review may correct—
(a) any clerical mistake in any decision of the Board made in relation to an appeal; or
(b) any error in any decision of the Board arising from any accidental slip or omission.
(Added 4 of 2010 s. 11)

### Inland Revenue Ordinance 《稅務條例》

69AA. Appeal against Board of Review’s decision: hearing of appeal
(1) Where leave to appeal has been granted under section 69 in respect of a decision of the Board of Review, the Court of First Instance, on hearing the appeal—
(a) may—
(i) draw any inference of fact;
(ii) confirm, reduce, increase or annul the assessment determined by the Board, or remit the matter back to the Board with any directions (including a direction for a new hearing) that the Court of First Instance thinks fit; and
(iii) make any order as to costs that the Court of First Instance thinks fit; and
(b) must not—
(i) receive any further evidence; or
(ii) reverse or vary any conclusion made by the Board on questions of fact unless the Court of First Instance finds that the conclusion is erroneous in point of law.
(2) Where—
(a) the Court of First Instance has made a determination on an appeal for which leave has been granted under section 69; and
(b) there is an appeal to the Court of Appeal against the Court of First Instance’s determination,
paragraphs (a) and (b) of subsection (1) apply to the Court of Appeal on hearing the appeal as if references in those paragraphs to the Court of First Instance were references to the Court of Appeal.
(3) Subject to subsection (2), the High Court Ordinance (Cap. 4) applies to proceedings before the Court of Appeal under this section.
(Added 17 of 2015 s. 9)

### Inland Revenue Ordinance 《稅務條例》

69A. Right to appeal directly to Court of Appeal against decision of Board of Review
(1) Where leave to appeal has been granted under section 69 in respect of a decision of the Board of Review, the appellant or the Commissioner may appeal directly to the Court of Appeal against the Board’s decision. (Replaced 17 of 2015 s. 10)
(1A) No appeal may be made under subsection (1) unless leave to appeal directly to the Court of Appeal has been granted, on the application of the appellant or the Commissioner, by the Court of Appeal. (Added 17 of 2015 s. 10)
(2) Leave to appeal may be granted under subsection (1A) on the ground that in the opinion of the Court of Appeal it is desirable that, by reason of the amount of tax in dispute or of the general or public importance of the matter or its extraordinary difficulty or for any other reason, the appeal be heard and determined by the Court of Appeal instead of the Court of First Instance. (Amended 17 of 2015 s. 10)
(3) On hearing an appeal for which leave has been granted under subsection (1A), the Court of Appeal—
(a) may—
(i) draw any inference of fact;
(ii) confirm, reduce, increase or annul the assessment determined by the Board, or remit the matter back to the Board with any directions (including a direction for a new hearing) that the Court of Appeal thinks fit; and
(iii) make any order as to costs that the Court of Appeal thinks fit; and
(b) must not—
(i) receive any further evidence; or
(ii) reverse or vary any conclusion made by the Board on questions of fact unless the Court of Appeal finds that the conclusion is erroneous in point of law. (Replaced 17 of 2015 s. 10)
(4) Subject to subsection (3), the High Court Ordinance (Cap. 4) applies to proceedings before the Court of Appeal under this section. (Added 17 of 2015 s. 10)
(Added 12 of 1979 s. 5. Amended 25 of 1998 s. 2)

### Inland Revenue Ordinance 《稅務條例》

70. Assessments or amended assessments to be final
Where no valid objection or appeal has been lodged within the time limited by this Part against an assessment as regards the amount of the assessable income or profits or net assessable value assessed thereby, or where an appeal against an assessment has been withdrawn under section 68(1A)(a) or dismissed under subsection (2B) of that section, or where the amount of the assessable income or profits or net assessable value has been agreed to under section 64(3), or where the amount of such assessable income or profits or net assessable value has been determined on objection or appeal, the assessment as made or agreed to or determined on objection or appeal, as the case may be, shall be final and conclusive for all purposes of this Ordinance as regards the amount of such assessable income or profits or net assessable value: (Amended 49 of 1956 s. 51; 35 of 1965 s. 35; 40 of 1972 s. 9; 7 of 1979 s. 4; 12 of 2004 s. 16)
Provided that nothing in this Part shall prevent an assessor from making an assessment or additional assessment for any year of assessment which does not involve re-opening any matter which has been determined on objection or appeal for the year. (Amended 35 of 1965 s. 35)

### Inland Revenue Ordinance 《稅務條例》

70A. Powers of assessor to correct errors
(1) Notwithstanding the provisions of section 70, if, upon application made within 6 years after the end of a year of assessment or within 6 months after the date on which the relative notice of assessment was served, whichever is the later, it is established to the satisfaction of an assessor that the tax charged for that year of assessment is excessive by reason of an error or omission in any return or statement submitted in respect thereof, or by reason of any arithmetical error or omission in the calculation of the amount of the net assessable value (within the meaning of section 5(1A)), assessable income or profits assessed or in the amount of the tax charged, the assessor shall correct such assessment: (Amended 56 of 1993 s. 29)

Provided that under this section no correction shall be made to any assessment in respect of an error or omission in any return or statement submitted in respect thereof as to the basis on which the liability to tax ought to have been computed where the return or statement was in fact made on the basis of or in accordance with the practice generally prevailing at the time when the return or statement was made.
(2) Where an assessor refuses to correct an assessment in accordance with an application under this section he shall give notice thereof in writing to the person who made such application and such person shall thereupon have the same rights of objection and appeal under this Part as if such notice of refusal were a notice of assessment. (Added 35 of 1965 s. 36)
(Replaced 28 of 1964 s. 11)

70AA. Revision of assessment due to commencement of section 4 or 8 of Inland Revenue (Amendment) Ordinance 2004
(1) Notwithstanding any other provisions of this Ordinance, if, upon application in respect of a year of assessment (the relevant year

70AB. Revision of assessment due to commencement of section 2 of Revenue (Profits Tax Exemption for Offshore Funds) Ordinance 2006
(1) Notwithstanding any other provisions of this Ordinance, if, upon application by a person in respect of a year of assessment (the relevant year