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 John TSANG Chun-wah, JP
	Financial Secretary (ex officio)

Members

	Commissioner of Inland Revenue (ex officio)
	Ms. Kelly CHAN Yuen-sau
		Financial Controller
		Moet Hennessy Diageo Hong Kong Ltd
		Appointed to the Board on 1 September 2009
	Dr. Thomas SO Shiu-tsung
		Solicitor
		Partner, Mayer Brown JSM
		Appointed to the Board on 1 September 2011
	Mr. LIU Che-ning
		Head of Global Banking, Hong Kong and Greater China
		The Hongkong and Shanghai Banking Corporation Ltd
		Appointed to the Board on 1 March 2012

Secretary

Deputy Commissioner of Inland Revenue

Enquiry

Commissioner's Unit, Inland Revenue Department

Telephone : 2594 5002