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)
	Mr. Alex LAI Ting-hong
		Solicitor
		Partner, Deacons
		Appointed to the Board on 8 July 2005
	Mr. John HARRISON
		Certified Public Accountant
		Chairman, China and Hong Kong SAR, KPMG
		Appointed to the Board on 26 September 2003
	Dr. Michael WU Po-ko
		Banker
		Chairman, Wing Lung Bank Limited
		Appointed to the Board on 30 September 1998

Secretary

Deputy Commissioner of Inland Revenue

Enquiry

Commissioner's Unit, Inland Revenue Department

Telephone : 2594 5002