Issue No. 73/2021 : Guideline on Dispute Resolution Proceeding (DRP) [关争议解决程序的指南]

1. The Dispute Resolution Proceeding, or DRP:

👉 is an initiative of the IRBM that was implemented on July 1, 2013

👉 to allow taxpayers to settle an appeal or application for relief

👉 without having to submit it to the Special Commissioners of Income Tax (SCIT) for a decision.

2. 争议解决程序，或称 DRP，是税收局于2013年7月1日实施的一项举措:

👉 以让纳税人可以在不必经过所得税特别专员 [SCIT, the Special Commissioners of Income Tax] 的情况下，

👉 解决上诉或减免申请。

3. 下载阅读 - https://www.ccs-co.com/publications

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