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  Home > About Us > Organisation Chart > Board of Inland Revenue

Board of Inland Revenue

Constitution

The Board of Inland Revenue is constituted under section 3 of the Inland Revenue Ordinance. It has the Financial Secretary as its Chairman and 4 other appointed members, of which only one can be a Government official. Its Secretary is a Deputy Commissioner of Inland Revenue. The Board operates independently of the Inland Revenue Department.

Functions

To prescribe -

  • Returns to be used for property tax, salaries tax , profits tax and personal assessment or the form of the returns
  • Rates of annual allowance for depreciation on machinery and plant
  • Procedures relating to applications for refunds and relief, appeals procedures, and, miscellaneous matters as authorised

Membership

Chairman

The Honourable Paul CHAN Mo-po, GBS, MH, JP

Financial Secretary (ex officio)

Members

Commissioner of Inland Revenue (ex officio)

Mr. LIU Che-ning
    Co-Head of Banking, Asia-Pacific
    The Hongkong and Shanghai Banking Corporation Ltd
    Appointed to the Board on 1 March 2012

Ms CHAN Yi-ting, Bonnie
    Partner
    Davis Polk & Wardwell
    Appointed to the Board on 1 September 2017

Ms CHOI Yi-tak
    Partner
    CW CPA
    Appointed to the Board on 1 September 2015

Secretary

Deputy Commissioner of Inland Revenue

Enquiry

Commissioner's Unit, Inland Revenue Department

Telephone : 2594 5002

 

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