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Dispute Resolution Proceeding (DRP)

Updated: Dec 18, 2022

The Dispute Resolution Proceeding, or DRP, is an initiative of the IRBM that was implemented on July 1, 2013:

  • to allow taxpayers to settle an appeal or application for relief

  • without having to submit it to the Special Commissioners of Income Tax (SCIT) for a decision.


争议解决程序,或称 DRP,是税收局于2013年7月1日实施的一项举措,以让纳税人可以在不必经过所得税特别专员 [SCIT, the Special Commissioners of Income Tax] 的情况下,解决上诉或减免申请。

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