After you have timely filed your individual tax return, you will receive the tax assessment. Once you receive tax assessment, it is important to check the amount of income assessed, profits assessed, allowances and deductions allowed, and the Assessor’s Note (if any) to understand the basis of the assessment and the reasons of disallowing your claim for allowances or deductions. And, this is where IR831 comes in.
If you find incorrection or have disagreement with assessment, you can apply a letter of objection by using IR831. However, understanding how to do it right is essential to make sure your objection is considered in a given amount of time.
Here is the complete guide for you to prepare and submit objection letter using IR831 Form.
Understanding IR831 Form
The IR831 form is an official letter of objection to the tax assessment provided by the Inland Revenue Department (IRD). This form is essentially the official avenue, in this case the taxpayer discovers mistake, or disagreement on their taxed amount. For a reason that, the IRD might have made a mistake calculating your taxes.
Therefore, here are possible reasons why your Hong Kong tax assessment might not match your tax return:
- You didn’t claim the Mandatory Provident Fund (MPF) deduction.
- You didn’t report your place of residence while participating in your company’s rental reimbursement scheme.
- You didn’t provide complete information about your dependents or children.
- You didn’t claim all the deductions you’re eligible for.
- You accidentally overstated or understated your income.
- The IRD didn’t consider the allowances and deductions you’re entitled to.
Noticing one of the above issues is the enough reason to submit objection.
Filing an Objection
Where and how to submit IR831
You can download IR831 Form English/ IR831 Form Mandarin online. After downloading the file, you have to complete the relevant areas of it and submit it to IRD. But, You do not need any supporting documents if IRD did not request it in separate letter. For the submission, it can be filed online through the IRD’s eTAX service or by sending a hard copy of the IR831 form.
Timelines and Process
It is important to raise Disputes within one month of the issuance of the tax assessment notice. For your information, late objections will be considered if the Commissioner of Inland Revenue is satisfied with your reasonable causes. Hence, in your notice of objection or Form IR831, you should state the reasons that prevented you from lodging on time.
Follow-up Procedures
After submitting the form, you need stay alert for a communication from the IRD through your mailbox or through email. So that, you will always be ready to give more details when IRD requests.
If You think you need to file the tax objection letter but not sure with your reasons, you can contact Fastlane HR to help you out.
FAQs About IR831
Q: What happens if my objection is rejected?
A: You can appeal the decision to the Board of Review within 30 days. normally we will make sure individual has reasonable and sufficient proof before file the objection
Q: Can I object to multiple issues in one form?
A: each tax return has only 1 file number, individual can object that filing by providing multiple proof of deductions/ allowance
Q: Is there any fee for filing an objection?
A: no additional cost from IRD, but service provider will charge as it is a tax service