[You may refer to the notes below before filling in the form. These notes, however, have no legal effect, and, if in doubt, you should refer to the Rating Ordinance or Government Rent (Assessment and Collection) Ordinance.]

Only the owner or the occupier of the tenement concerned may object to the interim valuation.

A Notice of Objection must be served on the Commissioner of Rating and Valuation within TWENTY-EIGHT DAYS of the service of the Notice of Interim Valuation. A Notice of Decision in respect of a valid objection will be issued by post not later than 6 months after the expiration of the said 28-day period.

The agent who lodges the objection on behalf of the owner/occupier of the tenement referred to in the objection must have been so authorised. Such proof of authorisation may have to be furnished at a later stage.

The lodging of an objection to the interim valuation will not affect the liability of the rates and/or Government rent payer to pay rates and/or Government rent by the last day for payment shown on the demand for rates and/or Government rent. Any necessary adjustment to the rates and/or Government rent resulting from a decision issued by the Department after reviewing the objection will be made in subsequent demands.

To assist the review of an objection, the person making the objection should state as fully as possible the occupation and/or tenancy particulars of the tenement in Items 4.3 to 4.8. The Department may request submission of documentary proof for the tenancy particulars of the tenement as provided in the Notice of Objection.

If you wish to submit more than one Form e-R23A in this session, please click "Submit Another Form e-R23A" after every submission. Some of your particulars previously provided will be automatically retained for the next submission.

For general enquiries, please telephone our 24-hour general enquiry hotline at 2152 0111 (handled by "1823").