| 单词 | Review of assessment |
| 释义 | 評估的覆核 A process involved where a person is not satisfied with the original assessment and he seeks to have the assessment revisited. For example, a person who is aggrieved by his tax assessment may object to the assessment to the Commissioner of Inland Revenue. If the Commissioner fails to agree with him he may appeal to the Board of Review: Inland Revenue Ordinance (Cap 112) ss 64, 66. A permittee who is aggrieved by an assessment made by the Engineer under Land (Miscellaneous Provisions) Ordinance (Cap 28) s 10M(1) may apply in writing to the Chief Engineer for a review of the Engineer’s assessment. The Chief Engineer shall review the assessment: Land (Miscellaneous Provisions) Ordinance (Cap 28) s 10M(3), (4). A permittee who is aggrieved by a decision made by the Chief Engineer may apply to review the Chief Engineer’s decision and a Review Board may vary that decision: s 10M(7), (13). The employer or the employee may object to an assessment made by an Ordinary Assessment Board or by a Special Assessment Board by writing to the Commissioner for Labour. These Boards shall review their assessment and may confirm or vary the assessment: Employees’ Compensation Ordinance (Cap 282) s 16G(1), (2). The Boards may also on their own initiative review if the assessment was made in ignorance of, or under a mistake as to, the true nature or the extent of the injury, or was based upon any false or misleading information or statement given or made, and may confirm or vary the assessment: s 16GA. 指涉及某人不滿意原本的評估，並謀求覆核有關評估的過程。例如因其稅務評估受屈的人可向稅務局局長提出反對。如稅務局局長並不同意該人提出的反對，則他／她可向上訴委員會上訴：《稅務條例》(第112章) 第64及66條。 如持准許證人對工程師根據《土地(雜項條文)條例》(第28章) 第10M(1)作出的評估感到受屈，則可以書面的方式向總工程師申請覆核工程師的評估。總工程師須覆核有關工程師的評估：《土地(雜項條文)條例》(第28章) 第10M(3)及(4)條。持准許證人如對總工程師作出的決定感到受屈，可以書面向路政署署長申請覆核有關總工程師的決定，覆核委員會可更改被投訴的決定：第10M(7)及(13)條。僱主或僱員可就 普通評估委員會或特別評估委員會作出的評估，以書面的方式向勞工處處長提出反對。此等委員會應覆核其評估，並可予以確定或更改：《僱員補償條例》(第282章)第 16G(1)及(2)條。如有關項評估是在有人對損傷的真正性質或程度不知情或錯誤理解的情況下作出的；或有關評估是以所獲提供得或所作出的虛假或具誤導性的資料或陳述為依據的，則評估委員會可主動審核有關評估，並可維持或更改該項評估：第16GA條。 |
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