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香港稅務指南 - rytc. com. hk 舉證責任 Burden of proof 當評稅主任誠實地評稅時，倘若納稅人不同意他的評稅，納稅人只得根據稅務條例第64條提出反對，而稅務條例第64(8)條規定，納稅人負有舉證責任(burden of proof)，換言之，納稅人須提出足夠證明及理據(sufficient proof and reasons)，支持他反對的論點(grounds of objection)。