Hong Kong · civil procedure
What period applies to provisional taxation hearing request?
Within 14 days after the order is made. Apply to the taxing master for a hearing. A hearing request is not an appeal directly to a judge.
- Period
- Within 14 days after the order is made
- Trigger
- Making of the provisional taxation order nisi
- Rule
- Rules of the High Court (Cap. 4A), Order 62, rule 21B(3)
Official verified English consolidated chapter 4A, version October 1,2025. Acquired October 9, 2026, with the official current register and immutable verified PDF. Current verified official English consolidated chapter PDFs acquired October 9, 2026. Version dates retained per chapter register. No claim that a calendar proves future gale, black-rainstorm or emergency office closures.
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What period applies to provisional taxation hearing request?
Within 14 days after the order is made. Apply to the taxing master for a hearing. A hearing request is not an appeal directly to a judge.
Responsible actor. Party entitled to be heard on taxation.
Making of the provisional taxation order nisi
Within 14 days after the order is made
Party entitled to be heard on taxation. Actual provisional taxation nisi order; Entitled party; No superseding direction; Ordinary status branch does not cross an unresolved summer procedural-act/status interaction. Absent a timely hearing application, the order becomes absolute. Service of the order is a distinct duty of the setting-down applicant.
Rules of the High Court (Cap. 4A), Order 62, rule 21B(3)How does this provision count time?
- Apply to the taxing master for a hearing
- Party entitled to be heard on taxation uses the established making of the provisional taxation order nisi. Within 14 days after the order is made. Exclude the effective event day. Ordinary intervening weekends remain counted unless an applicable source provision excludes them. The ordinary illustration avoids an unresolved interaction between summer omission for procedural acts and the separate status boundary.
- Apply to the taxing master for a hearing. An applicable Court-office completion may move under the exact final-day source only when the act cannot be done there. Establish the actual office route, closure and any different effective electronic route. A hearing request is not an appeal directly to a judge.
- A hearing request is not an appeal directly to a judge.
Party entitled to be heard on taxation uses the established making of the provisional taxation order nisi. Within 14 days after the order is made. Exclude the effective event day. Ordinary intervening weekends remain counted unless an applicable source provision excludes them. The ordinary illustration avoids an unresolved interaction between summer omission for procedural acts and the separate status boundary.
Apply to the taxing master for a hearing. An applicable Court-office completion may move under the exact final-day source only when the act cannot be done there. Establish the actual office route, closure and any different effective electronic route. A hearing request is not an appeal directly to a judge.
Rules of the High Court (Cap. 4A), Order 62, rule 21B(3)What do independently checked examples show?
Fictitious example
Party entitled to be heard on taxation. Making of the provisional taxation order nisi occurs on Friday, October 9, 2026. The retained eligibility and ordinary procedural conditions apply. Ordinary Branch Does Not Cross Summer Vacation true.
| Step | What is counted | Date |
|---|---|---|
| Example 1. Ordinary established facts | Party entitled to be heard on taxation. Making of the provisional taxation order nisi occurs on Friday, October 9, 2026. The retained eligibility and ordinary procedural conditions apply. Ordinary Branch Does Not Cross Summer Vacation true. Within 14 days after the order is made. A hearing request is not an appeal directly to a judge. | Friday, October 23, 2026 |
| Example 2. Closed-day boundary | Party entitled to be heard on taxation. Making of the provisional taxation order nisi occurs on Monday, October 5, 2026. The retained eligibility and ordinary procedural conditions apply. Ordinary Branch Does Not Cross Summer Vacation true. Within 14 days after the order is made. A hearing request is not an appeal directly to a judge. | Tuesday, October 20, 2026 |
| Example 3. Material procedural branch | Party entitled to be heard on taxation. Making of the provisional taxation order nisi occurs on Friday, October 9, 2026. The complete eligibility and procedural facts are not established. Ordinary Branch Does Not Cross Summer Vacation not established. This actual branch must be established independently before any ordinary endpoint can be used. Actual provisional taxation nisi order | Absent a timely hearing application, the order becomes absolute. Service of the order is a distinct duty of the setting-down applicant. |
Fictitious established facts. These examples do not establish eligibility, effective service, relief or a direction.
Try these dates in the calculatorWhich conditions and exceptions apply?
- Actual provisional taxation nisi order
- Actual provisional taxation nisi order
- Entitled party
- Entitled party
- No superseding direction
- No superseding direction
- Ordinary status branch does not cross an unresolved summer procedural-act/status interaction
- Ordinary status branch does not cross an unresolved summer procedural-act/status interaction
- Correct source counting and completion route
- Party entitled to be heard on taxation uses the established making of the provisional taxation order nisi. Within 14 days after the order is made. Exclude the effective event day. Ordinary intervening weekends remain counted unless an applicable source provision excludes them. The ordinary illustration avoids an unresolved interaction between summer omission for procedural acts and the separate status boundary. Apply to the taxing master for a hearing. An applicable Court-office completion may move under the exact final-day source only when the act cannot be done there. Establish the actual office route, closure and any different effective electronic route. A hearing request is not an appeal directly to a judge.
- Party entitled to be heard on taxation. Actual provisional taxation nisi order; Entitled party; No superseding direction; Ordinary status branch does not cross an unresolved summer procedural-act/status interaction. Absent a timely hearing application, the order becomes absolute. Service of the order is a distinct duty of the setting-down applicant.
- Absent a timely hearing application, the order becomes absolute. Service of the order is a distinct duty of the setting-down applicant.
What must the responsible actor complete?
Questions about this procedure
What period applies to provisional taxation hearing request?
What starts the provisional-taxation hearing period?
Order 62 rule 21B(3) uses when the order nisi is made.
Rules of the High Court (Cap. 4A), Order 62, rule 21B(3)Does receipt of the order replace its making date?
The source identifies the making event. Establish that Court-record date.
Rules of the High Court (Cap. 4A), Order 62, rule 21B(3)Who may request the hearing?
A party entitled to be heard on taxation.
Rules of the High Court (Cap. 4A), Order 62, rule 21B(3)What happens without a timely hearing application?
The order nisi becomes absolute fourteen days after it is made under paragraph (3).
Rules of the High Court (Cap. 4A), Order 62, rule 21B(3)Who serves the hearing notice after a request?
Under paragraph (4), the party applying for the hearing serves its notice on every other entitled party.
Rules of the High Court (Cap. 4A), Order 62, rule 21B(3)Can the hearing carry a costs consequence?
Paragraph (5) permits a costs order if the taxed costs do not materially exceed the provisionally allowed amount.
Rules of the High Court (Cap. 4A), Order 62, rule 21B(3)Official sources and review
Provisions used (5)
| Provision | Purpose |
|---|---|
| Rules of the High Court (Cap. 4A), Order 62, rule 21B(3) | Check the identified procedure, event, counting rule or qualification |
| Rules of the High Court (Cap.4A), Order3 rules1–5 and Order64 rule1 | Check the identified procedure, event, counting rule or qualification |
| High Court Ordinance (Cap.4), section31(1), including its endorsed-writ proviso | Check the identified procedure, event, counting rule or qualification |
| Interpretation and General Clauses Ordinance (Cap.1), section71(1)–(2) | Check the identified procedure, event, counting rule or qualification |
| General Holidays Ordinance (Cap.149), section3 and Schedule | Check the identified procedure, event, counting rule or qualification |