CIRCULAR 21-187 (PA)

1. The Board of Review (Inland Revenue Ordinance) (“the Board”) is an independent statutory body constituted under Section 65 of the Inland Revenue Ordinance (Cap.112) to hear and to determine tax appeals.The Board now invites referrals from the Law Society for suitable candidates to join the Board as members.
2. The Board consists of a Chairman and 10 Deputy Chairmen and not more than 150 other members, all of whom shall be appointed by the Chief Executive on an individual basis. The approving authority for the appointment of members of the Board has been delegated to the Secretary for Financial Services and the Treasury.
3. Any member of the Law Society who is interested to be considered for referral is expected to fulfill the following appointment criteria: -
   1. he/she should have at least ten years’ experience in his/her profession;
   2. preference is given to a candidate with professional background which has close affiliation to the workings of the Inland Revenue Ordinance; and
   3. in order to avoid possible conflict of interests, he/she should not be involved in the provision of tax services in his/her daily work in the 2 years prior to the date of appointment in this exercise, i.e. from 1 January 2020 to 31 December 2021.
4. The appointment will take effect from 1 January 2022 for a term of three years.Appointment is on personal basis. Successful candidates are to receive their appointment offer in the 4^th quarter of 2021, in any case no later than early-December 2021.
5. Members who would like to be considered for referral to the Board should complete the CV Form annexed to this circular and return it to the Assistant Director of Practitioners Affairs (adpa2@hklawsoc.org.hk) not later than 21 April 2021.
6. Please click here for the CV Form and here for Information Leaflet of the Board of Review.
7. The Government indicates that it most welcome referrals of young candidates aged under 35 meeting the appointment criteria stated in the above.

Note: the personal data provided in the CV Form and the supporting documents submitted will be used for purposes relating to the subject nomination.  By submitting your CV Form, you understand and agree that the Law Society may provide your personal data provided in the CV Form and the supporting documents to the Council and the Board for the aforesaid purposes.