Tax Court Summons



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ORIGINAL POST
Posted by RR 45 days ago

In case one receives a court summons issued by a magistrates’ court due to late/non-filing of tax return on time, please

  1. do not ignore the court summons, as failure to attend the court hearing will potentially lead to severe consequences;
  2. check the offence charged and make sure that it is correct;
  3. pay attention as to which magistrates’ court issued the court summons because one is required to attend the court hearing at that magistrates’ court.
  4. pay attention to the court hearing date, court hearing time and courtroom.

Whether one has to attend the court hearing personally, or can appoint a representative to attend the court hearing on behalf?

Court summons issued to an individual

One is required to either attend the court hearing personally or engage a solicitor to attend the court hearing on behalf.

Court summons issued to a corporation

The corporation has to appoint an authorised representative or a solicitor to attend the court hearing on its behalf. The corporation is required to prepare a valid letter of authorisation so that the authorised representative can attend the court hearing on behalf.

 

What should one do at the court hearing?

  1. Properly dressed.
  2. Bring along the court summons, the identification document (e.g. HKID card or passport) and the letter of authorisation, if applicable.
  3. Make sure to arrive at the specified courtroom at least 30 minutes before the scheduled court hearing time.
  4. Listen carefully and clarify if anything is unclear to you.
  5. Pay the penalty immediately after the hearing. Otherwise, one can request for the magistrate’s consent to extend the duration of the payment period at the time of the hearing.

 

This is an example of a court summons issued by the Eastern Magistrates’ Court to a corporation:

 

We can attend the court hearing on behalf of a corporation or provide the relevant advice/guidance. For more information on how we can assist you, please visit our website www.hkwj-taxlaw.hk or call us on + 852 2804 0889.

 

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