Assessing Your Tax Return
The IRD will go through a process of inspecting your tax return to determine documents and calculations are valid and accurate; the IRDwill then issue you a notice of assessment, which shows the details of your tax refund or liability.
You should check your notice of assessment and inform the IRD if it has any errors. If you think you made a mistake on your return, you can file an amended return through the Objection process.
Upon receipt of the notice of assessment, you are advised to check the amount of income assessed, allowances and deductions allowed, and the Assessment's Note (if any) to understand the basis of the assessment and the reasons of disallowing your claim for allowances or deductions. If you disagree with an assessment, you may lodge an Objection and Appeal.
If you wish to dispute the assessment, you must fill out an Objections Form and stating precisely the grounds of the objection along with any supporting documents within the prescribed time limit. The notice of objection must be received by the Inland Revenue Department within 60 Days after the date of issue of the notice of assessment. Late objections will only be considered if the Comptroller of the Inland Revenue Department is satisfied.