Hong Kong · civil procedure
What period applies to taxing master review application?
Within 14 days after conclusion, subject to a shorter period and signing cutoff. Apply to the taxing master and deliver itemized written objections and copies. A fourteen-day arithmetic result cannot override an earlier signed final certificate. Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review.
- Period
- Within 14 days after conclusion, subject to a shorter period and signing cutoff
- Trigger
- Conclusion of taxation; actual final-certificate signing also retained
- Rule
- Rules of the High Court (Cap. 4A), Order 62, rule 33(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.
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Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review.
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What period applies to taxing master review application?
Within 14 days after conclusion, subject to a shorter period and signing cutoff. Apply to the taxing master and deliver itemized written objections and copies. A fourteen-day arithmetic result cannot override an earlier signed final certificate. Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review.
Responsible actor. Party dissatisfied with an item on taxation.
Conclusion of taxation; actual final-certificate signing also retained
Within 14 days after conclusion, subject to a shorter period and signing cutoff
Party dissatisfied with an item on taxation. Taxation conclusion established; Relevant item identified; No shorter period; Final certificate not already signed. Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review.
Rules of the High Court (Cap. 4A), Order 62, rule 33(2)How does this provision count time?
- Apply to the taxing master and deliver itemized written objections and copies
- Party dissatisfied with an item on taxation uses the established conclusion of taxation; actual final-certificate signing also retained. Within 14 days after conclusion, subject to a shorter period and signing cutoff. Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review.
- A Court closure does not establish an unknown ordered period, a complete direction sequence or an unresolved possession-expiry instant. Establish the separate act and its operative source before choosing a filing date. A fourteen-day arithmetic result cannot override an earlier signed final certificate.
- A fourteen-day arithmetic result cannot override an earlier signed final certificate.
Party dissatisfied with an item on taxation uses the established conclusion of taxation; actual final-certificate signing also retained. Within 14 days after conclusion, subject to a shorter period and signing cutoff. Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review.
A Court closure does not establish an unknown ordered period, a complete direction sequence or an unresolved possession-expiry instant. Establish the separate act and its operative source before choosing a filing date. A fourteen-day arithmetic result cannot override an earlier signed final certificate.
Rules of the High Court (Cap. 4A), Order 62, rule 33(2)Which facts prevent one automatic date?
Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review.
Within 14 days after conclusion, subject to a shorter period and signing cutoff Apply to the taxing master and deliver itemized written objections and copies A fourteen-day arithmetic result cannot override an earlier signed final certificate.
A Court-office closure does not select an unknown ordered period or cure a separate unmet procedural act. Apply to the taxing master and deliver itemized written objections and copies A fourteen-day arithmetic result cannot override an earlier signed final certificate.
Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review. Apply to the taxing master and deliver itemized written objections and copies A fourteen-day arithmetic result cannot override an earlier signed final certificate.
Which conditions and exceptions apply?
- Taxation conclusion established
- Taxation conclusion established
- Relevant item identified
- Relevant item identified
- No shorter period
- No shorter period
- Final certificate not already signed
- Final certificate not already signed
- Correct source counting and completion route
- Party dissatisfied with an item on taxation uses the established conclusion of taxation; actual final-certificate signing also retained. Within 14 days after conclusion, subject to a shorter period and signing cutoff. Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review. A Court closure does not establish an unknown ordered period, a complete direction sequence or an unresolved possession-expiry instant. Establish the separate act and its operative source before choosing a filing date. A fourteen-day arithmetic result cannot override an earlier signed final certificate.
- Party dissatisfied with an item on taxation. Taxation conclusion established; Relevant item identified; No shorter period; Final certificate not already signed. Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review.
- Rule 33(2) prohibits applying after signing the final certificate dealing with the item. Review by the master precedes judge review.
What must the responsible actor complete?
Questions about this procedure
What period applies to taxing master review application?
Does the taxation conclusion start review time?
Yes. Order 62 rule 33(2) uses conclusion of the taxation in which the decision was made.
Rules of the High Court (Cap. 4A), Order 62, rule 33(2)Can the taxing master shorten fourteen days?
Yes. Paragraph (2) permits a shorter fixed period.
Rules of the High Court (Cap. 4A), Order 62, rule 33(2)What if the final certificate has already been signed?
No review application for the item may be made after signing its final certificate, even within the ordinary fourteen days.
Rules of the High Court (Cap. 4A), Order 62, rule 33(2)What accompanies the review application?
Paragraph (3) requires itemized written objections with concise grounds and delivery of copies to the specified parties.
Rules of the High Court (Cap. 4A), Order 62, rule 33(2)Can the party skip straight to judge review?
Rule 33(1)(b) requires the taxing master’s review before a judge review application.
Rules of the High Court (Cap. 4A), Order 62, rule 33(2)Do answering parties have a separate response time?
Rule 33(4) gives fourteen days after objections are delivered, or a shorter fixed period, to deliver written answers and copies.
Rules of the High Court (Cap. 4A), Order 62, rule 33(2)Official sources and review
Provisions used (5)
| Provision | Purpose |
|---|---|
| Rules of the High Court (Cap. 4A), Order 62, rule 33(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 |