Hong Kong Tax Audit and Investigation bulletin
This quarterly bulletin aims to inform you on the latest tax audit & investigation cases.
Issue 3, Apr. 2014 - How to respond to an interview invitation from the Field Audit and Investigation Unit of the IRD
A tax audit and investigation case often commences with the issue of an invitation to the taxpayer for attending an interview by an assessor of the Field Audit and Investigation Unit (“FAI Officer”) of the Inland Revenue Department (“IRD”).
Issue 2, Feb. 2014 - How to react to the protective assessment for the year of assessment 2007/08
A field audit or tax investigation can be a very time consuming exercise and could possibly take more than a year to complete.
Issue 1, Dec. 2013 - IRD comments on 2012 field audit results
The Hong Kong Institute of Certified Public Accountants has released the minutes of its annual meeting with the Inland Revenue Department (IRD) held early 2013.