Hong Kong · civil procedure
What period applies to taxation notice and bill service?
7 specified-day-excluded days after both documents are filed. Serve both documents on every party entitled to be heard. Filing starts service time; filing alone does not notify the opposing parties.
- Period
- 7 specified-day-excluded days after both documents are filed
- Trigger
- Actual filing of both notice of commencement and bill of costs
- Rule
- Rules of the High Court (Cap. 4A), Order 62, rule 21(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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What period applies to taxation notice and bill service?
7 specified-day-excluded days after both documents are filed. Serve both documents on every party entitled to be heard. Filing starts service time; filing alone does not notify the opposing parties.
Responsible actor. Party commencing taxation.
Actual filing of both notice of commencement and bill of costs
7 specified-day-excluded days after both documents are filed
Party commencing taxation. Notice and bill actually filed; Recipient entitled to be heard; Nonacknowledgment exclusion and exceptions checked. A person served under rule 21(3) has a distinct seven-day notice-of-interest obligation under paragraphs (6) and (7).
Rules of the High Court (Cap. 4A), Order 62, rule 21(2)How does this provision count time?
- Serve both documents on every party entitled to be heard
- Party commencing taxation uses the established actual filing of both notice of commencement and bill of costs. 7 specified-day-excluded days after both documents are filed. Exclude the effective event day. Order3 rule2(5)–(6) omits the specified Saturdays, general holidays, gale-warning days and black-rainstorm-warning days. Actual other Court-office closure matters where the act is required there. 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.
- Serve both documents on every party entitled to be heard. An office calendar does not automatically change this service, deemed-event, minimum-interval or status boundary. The source and the actual completion route control. Filing starts service time; filing alone does not notify the opposing parties.
- Filing starts service time; filing alone does not notify the opposing parties.
Party commencing taxation uses the established actual filing of both notice of commencement and bill of costs. 7 specified-day-excluded days after both documents are filed. Exclude the effective event day. Order3 rule2(5)–(6) omits the specified Saturdays, general holidays, gale-warning days and black-rainstorm-warning days. Actual other Court-office closure matters where the act is required there. 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.
Serve both documents on every party entitled to be heard. An office calendar does not automatically change this service, deemed-event, minimum-interval or status boundary. The source and the actual completion route control. Filing starts service time; filing alone does not notify the opposing parties.
Rules of the High Court (Cap. 4A), Order 62, rule 21(2)What do independently checked examples show?
Fictitious example
Party commencing taxation. Actual filing of both notice of commencement and bill of costs 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 commencing taxation. Actual filing of both notice of commencement and bill of costs occurs on Friday, October 9, 2026. The retained eligibility and ordinary procedural conditions apply. 7 specified-day-excluded days after both documents are filed. Filing starts service time; filing alone does not notify the opposing parties. | Wednesday, October 21, 2026 |
| Example 2. Closed-day boundary | Party commencing taxation. Actual filing of both notice of commencement and bill of costs occurs on Thursday, October 15, 2026. The retained eligibility and ordinary procedural conditions apply. 7 specified-day-excluded days after both documents are filed. Filing starts service time; filing alone does not notify the opposing parties. | Tuesday, October 27, 2026 |
| Example 3. Material procedural branch | Party commencing taxation. Actual filing of both notice of commencement and bill of costs 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. Notice and bill actually filed | A person served under rule 21(3) has a distinct seven-day notice-of-interest obligation under paragraphs (6) and (7). |
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?
- Notice and bill actually filed
- Notice and bill actually filed
- Recipient entitled to be heard
- Recipient entitled to be heard
- Nonacknowledgment exclusion and exceptions checked
- Nonacknowledgment exclusion and exceptions checked
- Correct source counting and completion route
- Party commencing taxation uses the established actual filing of both notice of commencement and bill of costs. 7 specified-day-excluded days after both documents are filed. Exclude the effective event day. Order3 rule2(5)–(6) omits the specified Saturdays, general holidays, gale-warning days and black-rainstorm-warning days. Actual other Court-office closure matters where the act is required there. 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. Serve both documents on every party entitled to be heard. An office calendar does not automatically change this service, deemed-event, minimum-interval or status boundary. The source and the actual completion route control. Filing starts service time; filing alone does not notify the opposing parties.
- Party commencing taxation. Notice and bill actually filed; Recipient entitled to be heard; Nonacknowledgment exclusion and exceptions checked. A person served under rule 21(3) has a distinct seven-day notice-of-interest obligation under paragraphs (6) and (7).
- A person served under rule 21(3) has a distinct seven-day notice-of-interest obligation under paragraphs (6) and (7).
What must the responsible actor complete?
Questions about this procedure
What period applies to taxation notice and bill service?
Does preparing the bill start the service period?
No. Order 62 rule 21(2) starts after the notice and bill were filed in Court.
Rules of the High Court (Cap. 4A), Order 62, rule 21(2)What documents must be served?
A copy of both the notice of commencement of taxation and the bill of costs.
Rules of the High Court (Cap. 4A), Order 62, rule 21(2)Who receives the documents?
Every other party entitled to be heard on taxation, subject to rule 21(4)’s nonacknowledgment provision and exceptions.
Rules of the High Court (Cap. 4A), Order 62, rule 21(2)Do all seven calendar days count?
No. Order 3 rule 2(5) omits specified days from this seven-day procedural period.
Rules of the High Court (Cap. 4A), Order 62, rule 21(2)Can the Court direct service on a financially interested person?
Yes. Rule 21(3) authorizes directions to serve someone with a financial interest in the taxation outcome.
Rules of the High Court (Cap. 4A), Order 62, rule 21(2)Does that additional person need to respond?
Rule 21(6) requires written notice of interest and intention to participate within seven days after service; paragraph (7) states the consequences.
Rules of the High Court (Cap. 4A), Order 62, rule 21(2)Official sources and review
Provisions used (5)
| Provision | Purpose |
|---|---|
| Rules of the High Court (Cap. 4A), Order 62, rule 21(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 |