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Webinar | ACCA

Dealing with the controversial tax issues - IRD enquiries and field audit investigation

One of the eight webinars covered in ACCA Hong Kong Tax Updates Series 2025

Overview

City landscape

In taking a favourable tax position on contentious tax issues, e.g. offshore or capital claim, the taxpayers should have a defendable ground and supportive documentation to prepare for the upcoming enquiries and challenges from the IRD. Any incorrect information or statement submitted to the IRD may jeopardize the claim. In addition, the penalty imposed by the IRD (if any) may be different if the case is handled in the Field Audit and Investigation Section of the IRD.

This webinar will cover the following:

  • Common issues challenged by the IRD, e.g. offshore claim of various kinds of income, management fee deduction, capital claim and the pain points of the taxpayers
  • Penalty policy for cases involving Field Audit & Investigation and regular Profits Tax cases
  • Implication of errors/incorrect filing – things to consider in correction of prior years' filings
  • Recommendations to taxpayers in dealing with various challenges from the IRD

Polly Wan, FCCA, Partner, Tax & Business Advisory Services, Deloitte China

Polly Wan is a Tax Partner of Deloitte, focus on Hong Kong, China and cross-border tax and business advisory services. She is leading the Tax Controversy team of Deloitte Hong Kong.

Polly is experienced in handling controversial tax matters in HK, including Field Audit and Investigation and HKIRD enquires. She has many successful cases which helped clients in defending their tax position and reaching compromise settlement with the HKIRD with substantial savings on tax and penalties, e.g. capital Vs revenue gain, onshore/ offshore claim and deduction.

Polly is also experienced in advising corporations on entrance strategies, cross-border investment structures and local compliance. In particular, she assists her clients in planning and application of treaty benefits.

Polly provided China and HK tax advisory services to many MNE and POE in relation to tax due diligence, IPO, including pre-IPO health check, rectification of prior year tax positions, compliance review, structure planning, etc.

She is the committee member and Co-chairman of Tax Sub-committee of ACCA.

  • The webinar is conducted in Cantonese.
  • The webinar is broadcast via ON24.
  • Each enrolee will receive an email confirmation including the webinar access link and password after successful registration.
  • Enrolee can access the recorded webinar until 30 June 2026.
  • Enrolee’s own attendance record can be downloaded in the webinar platform after attending the webinar.
  • The series is under ACCA’s Subsidy CPD Scheme. In the Scheme, three percent of seats of our selected CPD events are open on a complimentary and first-come, first-served basis to members who are currently entitled to reduced subscription and retired members on ACCA’s register. ACCA Hong Kong reserves the right to determine which CPD events are included under the Subsidy CPD Scheme. If you are eligible for the Scheme and would like to join the series, please drop us an email to hkinfo@accaglobal.com for enquiries.

Price

Member 100 HKD

Affiliate 100 HKD

Approved employer 150 HKD

Student 100 HKD

Public 200 HKD

Location

Hong Kong SAR of China

Date & time

On demand

Enquiries

Email enquiries hkinfo@accaglobal.com

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