Question $2-20$ marks

Betty, a Hong Kong resident, was employed by Wallace Company, a company

located in Hong Kong. On $15$ May $2021,$ she was admitted to the St$.$ Teresa Hospital

for $6$ months due to infection of COVID$-19$ virus.

She was finally discharged from the hospital and back home on $18$ November $2021.$

She discovered that the IRD has issued an estimated assessment for $2020/21$ to her on

$7$ October $2021$ and demanding tax of HK$$120,000($ignore provisional tax for

$2021/22).$ She was shocked because she did not receive the composite tax return for

$2020/21$ in early May $2021,$ and the tax demanded was clearly excessive as she was

eligible to claim the dependent parent allowance in respect of her parents.

Betty phoned the assessor$-$in$-$charge, and was being informed that the composite tax

return for $2020/21$ was issued and sent to her on $2$ May $2021.$

Required:

Betty came to you on $22$ November $2021$ and seeking your assistance to resolve the

above matter:

Please advise and explain to Betty that, under normal circumstances, would she

be able to lodge an objection against the estimated assessment for $2020/21.$

$(4$ marks$)$

Based on her unusual situation above, help Betty draft a letter to the IRD

objecting the estimated assessment for $2020/21.$

$(16$ marks$)$