2011-10-14-KPMG_China-税务局再一次没有在合理时间内处理纳税人提出的反对_3页_122kb

In the Court of First Instance case Kong Tai Shoes Manufacturing Company Limited v CIR [2011] HKCAL 34/2011, the Commissioner of Inland Revenue was found to have an inordinate delay in determining tax objections from the taxpayer for various years of assessment. The court rejected the ultra vires claim but ordered mandamus for prompt determinations. Specifically, for assessments from 1998/99 to 2002/03, determinations were required by November 2011; for 2003/04 to 2008/09, by March 2012. Although no systemic delay was found, the court acknowledged practical evidence of common delays in tax cases.