The onus of proving that the assessment appealed against is excessive or incorrect shall be on the appellant 上诉人须承担证明上诉所针对的评税额乃属过高或不确的举证责任。
Make provision enabling the commission to give the appellant a summary of any evidence taken in his absence 制定条文，容许委员会把上诉人缺席时获取的证据的撮要交予上诉人。
As a result , the appellant understated his total assessable income and the salaries tax was undercharged by $ 60 , 560 5倍，从而短报其应评税总额，少交薪俸税税款达60 , 560元。
Operational policy and procedures : financial assistance to appellants under section 26a of the legal aid ordinance 运作政策及程序：根据法律援助条例第26a条为上诉人提供经济援助
6 appeals were received by the board during the year but all of them were subsequently withdrawn by the appellants 委员会在2001至02年度共接获6宗上诉个案，但随后均由上诉人撤回
An appellant shall attend the meeting of the board at which the appeal is heard in person or by an authorised representative 上诉人须亲自或由一名授权代表出席委员会聆讯上诉的会议。
In accordance with section 68 of the inland revenue ordinance cap 112 , the identity of the appellant is not disclosed 根据税务条例第112章第68 5的规定，上诉人的身分不会被披露。
An appellant shall attend the meeting of the board at which the appeal is heard in person or by an authorised representative 上诉人须亲自或由一名授权代表出席委员会聆讯上诉的会议。
During the year , 5 appeals were received by the board , 4 of which were subsequently withdrawn by the appellants concerned 委员会在2000至01年度共接获5宗上诉个案，其中4宗后来由上诉人撤回(
Notice of the decision on appeal shall be given to the appellant and the reasons for such decision shall be provided in writing 关于上诉的决定应通知上诉人，作出该决定的理由应以书面形式提供。
