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  Home > Tax Information - Individuals/Businesses > Double Taxation Relief and Exchange of Information Arrangements > Mutual Agreement Procedure

Mutual Agreement Procedure

If you are a Hong Kong resident and are exposed to double taxation or taxation not in accordance with the provisions of a double taxation agreement / arrangement, you can present your case to the Hong Kong competent authority for assistance.

If your request is accepted, the Hong Kong competent authority will discuss the case with the other tax administration and try to resolve it in accordance with the relevant double taxation agreement / arrangement.  This process is known as Mutual Agreement Procedure (MAP).

The competent authorities will endeavour to resolve any double taxation issues and inform you of the agreed outcomes.

A MAP is part of the dispute resolution process and is in addition to your objection and appeal rights.

How to Make Request
           
You can make a MAP request by completing the Form IR1454 and returning it to:

The Hong Kong Competent Authority
36/F, Revenue Tower
5 Gloucester Road, Wan Chai, Hong Kong
[Attn: Chief Assessor (Tax Treaty)]

Treaty Partners Contact the Competent Authority

The competent authorities of our treaty partners can contact the Hong Kong competent authority by writing to:

The Hong Kong Competent Authority
36/F, Revenue Tower
5 Gloucester Road, Wan Chai, Hong Kong
[Attn: Chief Assessor (Tax Treaty)]

They can also email the Hong Kong competent authority at taxtt@ird.gov.hk.

 

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