THURSDAY, JUNE 3, 1982
BUSY TIME FOR SPECIAL TAX COMPLAINTS OFFICE
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THE SPECIAL COMPLAINTS SECTION OF THE INLAND REVENUE DEPARTMENT HAD A BUSY TIME IN THE 1981-82 TAX YEAR, DEALING AITH AND SETTLING SOME 650 TAX COMPLAINTS AND ENQUIRIES OF VARIOUS KINDS, THE DEPUTY COMMISSIONER OF INLAND REVENUE, MR ANTHONY AU-YEUNG, TOLD LIONS CLUB OF CASTLE PEAK MEMBERS THIS EVENING.
IN HIS TALK ON VARIOUS ASPECTS OF TAX LAW IN HONG KONG, MR AU-YEUNG SAID THE SPECIAL COMPLAINTS SECTION WAS SET UP IN 1978 TO GIVE TAXPAYERS +AN ADDITIONAL CHANNEL FOR MAKING ENQUIRIES AND EXPRESSING THE IR GRIEVANCES+.
+ IF THE TAXPAYERS COME ACROSS INSTANCES OF INCIVILITY, DELAY AND INEFFICIENCY IN THEIR DEALINGS WITH THE INLAND REVENUE DEPARTMENT, OR IF THEY HAVE ANY VALID TAX COMPLAINTS AT ALL, THEY MAY CONTACT THE DEPARTMENT'S COMPLAINTS OFFICER IN PERSON OR BY TELEPHONE (5-79595656) OR BY WRITING TO GPO BOX 11234, HONG KONG, HE TOLD THE LIONS AT THE IR DINNER MEETING.
HE FURTHER GAVE ASSURANCE THAT ALL COMPLAINTS WOULD BE THOROUGHLY INVESTIGATED BY THE COMPLAINTS OFFICER, AND IN THE CASE OF A MORE SERIOUS NATURE THEY WOULD BE PERSONALLY REVIEWED BY THE DEPUTY COMMISSIONER.
BUT HE POINTED OUT THAT IT WAS NOT THE COMPLAINTS OFFICER'S DUTY TO SETTLE DISPUTES OVER THE CORRECTNESS OF AN ASSESSMENT OR THE LAW ITSELF.
+THIS IS BECAUSE THE TAX ORDINANCES EXPLICITLY CONTAIN OBJECTION AND APPEAL PROCEDURES, TO ENSURE THAT OBJECTIONS AGAINST ASSESSMENTS ARE PROPERLY PROCESSED UNTIL THEY ARE FINALLY SETTLED BY AGREEMENT OR BY THE COMMISSIONER OR BY AN INDEPENDENT TRIBUNAL OR COURT, HE SAID.
HE POINTED OUT THAT THE COMPLAINTS OFFICE WAS SET UP AS AN ADDITIONAL MEANS TO WHAT IS ALSO PROVIDED IN THE LAW TO PROTECT THE RIGHTS OF TAXPAYERS,
DISCUSSING THE RIGHTS PROVIDED BY LAW TO THE TAXPAYER, HE SAID IF A TAXPAYER DID NOT AGREE OR WAS DISSATISFIED WITH A NOTICE OF ASSESSMENT, HE COULD OBJECT AGAINST THIS.
+THIS IS A SACRED RIGHT CONFERRED ON TAXPAYERS BY THE LAW TO SAFEGUARD THEM AGAINST ABUSE OF POWER AND MAL-ADMINISTRATION, AND TO PROVIDE IMPARTIALITY, HE SAID.
MR AU-YEUNG POINTED OUT, HOWEVER, THAT THE OBJECTION HAD TO BE IN WRITING AND BASED ON PRECISE GROUNDS, AND HAD TO BE LODGED WITHIN ONE MONTH FROM THE DATE OF THE ASSESSMENT.
+ IF THE