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Unformatted text preview: the notice of objection must be in writing the notice of objection must be received by the Commissioner of Inland Revenue within one month from the date of issue of the notice of assessment the notice of objection must state precisely the ground of objection in the case of an estimated assessment raised in the absence of a return, a properly completed return must be accompanied with the notice of objection or within such further period as the Commissioner of Inland Revenue may allow However, if the person is prevented from giving notice of objection within the one month period because: he was absent from Hong Kong he was sick of any other reasonable cause the Commissioner may extend the one-month limit for lodging an objection as may be reasonable in the circumstances ***END*** DFILE: KSK/TM/ACY3161ass1_05062ndans.doc Data file: ch/ ACCT3161_ass5_1011_2nd_Answer Page 1...
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- Spring '11