Hong Kong · civil procedure
What period applies to judge review of taxation certificate?
14 days after signing unless longer time actually allowed. Apply by summons to a judge in chambers. The certificate-signing event differs from taxation conclusion used for the initial master review.
- Period
- 14 days after signing unless longer time actually allowed
- Trigger
- Signing of the certificate for the disputed item
- Rule
- Rules of the High Court (Cap. 4A), Order 62, rule 35(2)
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.
Free calculator · No account needed
Calculate your deadline
Loading calculator…
What lawyers say
5.0“The platform is really easy to use.”
Michael B.Employment litigation attorney · California
“The Evidence Record saved us time with our insurance on bankruptcy matters.”
MariaBankruptcy and commercial attorney · London, UK
“The most up-to-date service we could find.”
Li ChenArbitration practitioner · Singapore
What period applies to judge review of taxation certificate?
14 days after signing unless longer time actually allowed. Apply by summons to a judge in chambers. The certificate-signing event differs from taxation conclusion used for the initial master review.
Responsible actor. Party dissatisfied after taxing-master review.
Signing of the certificate for the disputed item
14 days after signing unless longer time actually allowed
Party dissatisfied after taxing-master review. Prior master review completed; Reasons requested under rule 34(4); Relevant signed certificate; No granted longer period. A request for reasons is a prerequisite under rule 35(1). New grounds or further evidence are restricted by paragraph (4).
Rules of the High Court (Cap. 4A), Order 62, rule 35(2)How does this provision count time?
- Apply by summons to a judge in chambers
- Party dissatisfied after taxing-master review uses the established signing of the certificate for the disputed item. 14 days after signing unless longer time actually allowed. Exclude the effective event day. Ordinary intervening weekends remain counted unless an applicable source provision excludes them. High Court Ordinance (Cap. 4), section 31(1), omits Summer Vacation for the applicable civil procedural period not exceeding one month unless the Court directs otherwise. Order 64 rule 1 supplies August 1 through August 31. Order 3 rule 3 separately covers pleading periods.
- Apply by summons to a judge in chambers. 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. The certificate-signing event differs from taxation conclusion used for the initial master review.
- The certificate-signing event differs from taxation conclusion used for the initial master review.
Party dissatisfied after taxing-master review uses the established signing of the certificate for the disputed item. 14 days after signing unless longer time actually allowed. Exclude the effective event day. Ordinary intervening weekends remain counted unless an applicable source provision excludes them. High Court Ordinance (Cap. 4), section 31(1), omits Summer Vacation for the applicable civil procedural period not exceeding one month unless the Court directs otherwise. Order 64 rule 1 supplies August 1 through August 31. Order 3 rule 3 separately covers pleading periods.
Apply by summons to a judge in chambers. 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. The certificate-signing event differs from taxation conclusion used for the initial master review.
Rules of the High Court (Cap. 4A), Order 62, rule 35(2)What do independently checked examples show?
Fictitious example
Party dissatisfied after taxing-master review. Signing of the certificate for the disputed item occurs on Friday, October 9, 2026. The retained eligibility and ordinary procedural conditions apply.
| Step | What is counted | Date |
|---|---|---|
| Example 1. Ordinary established facts | Party dissatisfied after taxing-master review. Signing of the certificate for the disputed item occurs on Friday, October 9, 2026. The retained eligibility and ordinary procedural conditions apply. 14 days after signing unless longer time actually allowed. The certificate-signing event differs from taxation conclusion used for the initial master review. | Friday, October 23, 2026 |
| Example 2. Closed-day boundary | Party dissatisfied after taxing-master review. Signing of the certificate for the disputed item occurs on Monday, October 5, 2026. The retained eligibility and ordinary procedural conditions apply. 14 days after signing unless longer time actually allowed. The certificate-signing event differs from taxation conclusion used for the initial master review. | Tuesday, October 20, 2026 |
| Example 3. Material procedural branch | Party dissatisfied after taxing-master review. Signing of the certificate for the disputed item occurs on Friday, October 9, 2026. The complete eligibility and procedural facts are not established. This actual branch must be established independently before any ordinary endpoint can be used. Prior master review completed | A request for reasons is a prerequisite under rule 35(1). New grounds or further evidence are restricted by paragraph (4). |
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?
- Prior master review completed
- Prior master review completed
- Reasons requested under rule 34(4)
- Reasons requested under rule 34(4)
- Relevant signed certificate
- Relevant signed certificate
- No granted longer period
- No granted longer period
- Correct source counting and completion route
- Party dissatisfied after taxing-master review uses the established signing of the certificate for the disputed item. 14 days after signing unless longer time actually allowed. Exclude the effective event day. Ordinary intervening weekends remain counted unless an applicable source provision excludes them. High Court Ordinance (Cap. 4), section 31(1), omits Summer Vacation for the applicable civil procedural period not exceeding one month unless the Court directs otherwise. Order 64 rule 1 supplies August 1 through August 31. Order 3 rule 3 separately covers pleading periods. Apply by summons to a judge in chambers. 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. The certificate-signing event differs from taxation conclusion used for the initial master review.
- Party dissatisfied after taxing-master review. Prior master review completed; Reasons requested under rule 34(4); Relevant signed certificate; No granted longer period. A request for reasons is a prerequisite under rule 35(1). New grounds or further evidence are restricted by paragraph (4).
- A request for reasons is a prerequisite under rule 35(1). New grounds or further evidence are restricted by paragraph (4).
What must the responsible actor complete?
Questions about this procedure
What period applies to judge review of taxation certificate?
Can a party go directly to judge review?
Rule 35(1) concerns dissatisfaction after review by the taxing master and requires the specified request for reasons.
Rules of the High Court (Cap. 4A), Order 62, rule 35(2)What starts these fourteen days?
Signing of the taxing master’s certificate in respect of the disputed item.
Rules of the High Court (Cap. 4A), Order 62, rule 35(2)Can longer time be allowed?
The taxing master at signing, or the Court at any time, may allow longer time under paragraph (2).
Rules of the High Court (Cap. 4A), Order 62, rule 35(2)How is judge review requested?
By summons, ordinarily heard in chambers under paragraph (3).
Rules of the High Court (Cap. 4A), Order 62, rule 35(2)Can the applicant introduce entirely new objections?
Paragraph (4) ordinarily restricts grounds to those raised on master review and restricts further evidence, subject to direction.
Rules of the High Court (Cap. 4A), Order 62, rule 35(2)Does taxation conclusion start this later review?
No. Taxation conclusion concerns rule 33’s master review; rule 35 uses certificate signing.
Rules of the High Court (Cap. 4A), Order 62, rule 35(2)Official sources and review
Provisions used (5)
| Provision | Purpose |
|---|---|
| Rules of the High Court (Cap. 4A), Order 62, rule 35(2) | 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 |