Hong Kong Tax Controversy Insight 2017 Issue No. 3 - What are the issues commonly scrutinized by the Inland Revenue Department (IRD) when it comes to tax audit?

The usual practice of the IRD when selecting a tax audit case and the normal tax audit procedures undertaken by the IRD have been covered in our previous Hong Kong Tax Controversy Insights. It would be more imperative to understand the common tax issues to be examined by the IRD under a tax audit case. Getting a better understanding of the issues that may be reviewed by the IRD will assist taxpayer to get well prepared for the tax audit and expedite closure of the tax audit case.

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