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Performance Pledge as from April 2017

This leaflet tells you about the Inland Revenue Department's performance pledge for the services it offers you. It also explains the steps you can take if you have any comments or complaints regarding the Department's services.


IRD Services Covered

This performance pledge covers the following services:

 

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Effective Monitoring

The Users' Committee helps monitor the services covered by this performance pledge. They are assisted by a Service Standards Committee in the Inland Revenue Department, which is headed by a senior directorate officer. The Commissioner of Inland Revenue publishes annually performance results against the targets set.

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Performance Targets

Our first priority is to serve the community to the best of our ability. The level of service we provide may be influenced to some extent by exceptional circumstances and heavy workloads during peak periods. Taking these factors into account, we set out in the following tables the standard response times we aim to achieve for a range of services and also the performance you can expect to receive.

Performance Targets
Services   Standard Response Time   Performance Targets
1. Enquiry Service      
  • Personal calls
  Immediate reply or referral to case officers   Peak times between
10:30 a.m. and 5:00 p.m.
first 10
minutes
 
95%
Other times
first 10
minutes :  
 
99%

 
  • Connected telephone calls
   Immediate reply or referral to case officers    Between July and April
first 3
minutes :
 
90%
next 1
minute :
 
5%
Between May and June 
first 3
minutes :
 
80%
next 1
minute :

 
 
10%
2. Written Enquiries     
  • Simple matters
  Replies made within
7 working days after receipt of enquiries

 
  first 7
days :
next 2
days :

 
 
96%

3%
  • Technical matters
  Replies made within
21 working days after receipt of enquiries
 
  first 21
days :
next 21
days :

 
 
98%

1%
3. Returns Processing     
  • Profits tax returns
    - Corporations
    - Partnerships
 
Assessments made within 9 months from the date of issue of tax returns

 
 
first 9
months :
next 3
months :
next 3
months :
 

80%

15%

5%
  • Property tax returns
    - Rental income
    (jointly owned properties)
 
Assessments made within 6 months from the date of issue of tax returns

 
 
first 6
months :
next 3
months :
next 3
months :
 

85%

11%

3.5%
  • Composite tax returns
    - Business profits
    (sole proprietorships)
    - Employment income
    - Rental income
    (solely owned properties)
    - Personal assessment
 
 
Assessments made within 6 months from the date of issue of tax returns
 
first 6
months :
next 3
months :
next 3
months :
 

85%

11%

3.5%
4. Tax Returns for First-time Taxpayers
  • Profits tax
    - Responding to notifications of chargeability
 
 
Within 3 months after receipt of notifications
 
first 3
months :
 

98%
  • Salaries tax
    - Non-taxable cases
 
Replies made to employees within 21 working days after receipt of notifications

 
 
first 21
days :
 

98%

- Taxable cases

  Tax returns issued within 3 months after receipt of notifications between April and November

 
  first 3
months :
 
98%
    Tax returns issued within 5 months after receipt of notifications between December and March

 
  first 5
months :
 
98%
5. Company Deregistration
  • Processing of requests for issuance of Notice of No Objection by the Commissioner of Inland Revenue
 
  Within 21 working days after receipt of applications   first 21
days :
 
98%
6. Tax Reserve Certificates
  • Purchase and Redemption
  Within 9 working days after receipt between July and December

 
  first 9
days :
 
99%
    Within 12 working days after receipt between January and June

 
  first 12
days :
 
99%
7. Notices of Objection
  • Replies to Notices of Objection
  Within 12 working days after receipt between May and August

 
  first 12
days :
next 6
days :
 
98%

1%

 
    Within 18 working days after receipt between September and April

 
  first 18
days :
next 6
days :

 
 
98%

1%
  • Processing of Objections
  Notices of settlement of objection* /Notifications of decision by Assessing Officer** issued within 4 months from the date of receipt of notices of objection

 
  first 4
months :
 
98%

 

* Notices of settlement of objection - they include notices of revised assessment, notifications of refund and letters notifying the settlement of objection.

** Notifications of decision by Assessing Officer - the letters will explain that the objection cannot be settled and will either seek further information, propose a basis of settlement of objection, propose the withdrawal of objection or inform the taxpayer that the case will be referred to the Commissioner for determination.

 

8. Tax Holdover Claims
  • Reply to claims
  Within 12 working days after receipt of applications   first 12
days :
next 6
days :

 
 
98%

1%
9. Tax Payment
  • Issue paper receipts for tax payments made through electronic means by corporations, partnerships and jointly-owned property owners
 
  within 4 working days after receipt of payment

 
  first 4
days :
 
99%
10. Refunds of Tax
  • Arising from overpayment of tax in excess of the amount demanded
 
  Within 18 working days after the date of receipt of the tax overpaid
 
  first 18
days :
 
98%
  • Arising from revision of assessment
  Within 10 working days after the date of issue of notification to revise assessment

 
  first 10
days :
 
98%
11. Tax Audit and Investigation
  • Processing of field audit and investigation cases
 
  Within 2 years after receipt of substantive information to initial investigation enquiry   first 6
months :
first
year :
second
year :
third
year :

 
 
60%

70%

80%

90%
 

 

For commencement of the pledge, the starting date will apply as follows:
* Simple cases - the date of initial interview with the target taxpayer.
* Complicated cases - the date of production of business books and records or the date of receipt of substantive reply to the initial written enquiry by the target taxpayer, whichever is the later.

 

12. Stamp Duty      
  • Stamping of assignments, sale and purchase agreements and lease agreements through GovHK#
  Payment by on-line mode
Stamp certificate issued instantly through GovHK after receipt of stamp duty

 
  instant :   99%
Payment by off-line mode
Stamp certificate issued within 2 working days through GovHK after receipt of stamp duty

 
first 2
days :

99%
  • Processing of requests for stamping of assignments and sale and purchase agreements
 
  Within 5 working days after receipt of applications   first 5
days :
 
98%
  • Stamping of contract notes and lease agreements
 
  Within same day after receipt of full information   same
day :
 
98%

 

A longer time, varying with complexity, is required for property valuation cases.

 

  • Processing of claims for exemption
    (for transfers between group companies)
 
  Within 3 months after receipt of claims and substantive information   first 3
months :
next 9
months :
 
 
85%

10%
 
13. Business Registration
  • New certificates
    - Applications over the counter*
 
 
Issued within 30 minutes after receipt of properly completed applications

 
 
first 30
minutes :
 

99%

- Applications by post or through GovHK#  

  Issued within 2 working days after receipt of properly completed applications   first 2
days :
 
99%
  • Certified Extracts of Information
  Issued within the next working day after receipt of properly completed applications

 
  next
day :
 
99%
  • Change of business registration particulars
    -Notifications over the counter
 

Updated within 30 minutes after receipt of notification of change and full information

 
 

first 30
minutes :
 


97%

-Notifications by post or through GovHK#

  Updated within 5 working days after receipt of notification of change and full information   first 5
days :
 
99%

 

* With effect from 21 February 2011, any person who submits an application for company registration will be deemed to have applied for business registration at the same time. Companies Registry will issue the business registration certificate together with the certificate of incorporation / registration to the successful applicants. Therefore, the above performance pledge will not apply to these cases. For details of the Companies Registry's performance pledges, please visit their web site at www.cr.gov.hk.

 

14. eTAX Account
  • Issue of Access Code Notice
    - Applications through GovHK#
 
within 2 working days after receipt of applications

 
 
first 2
days :
 

98%
  • Issue electronic receipts for tax payments made by electronic means
  within 2 working days after receipt of payment   first 2
days :
 
99%
15. Complaints
  • Handling of Complaints
 
  Interim replies made within 7 working days after receipt of complaints

 
  first 7
days :
 
99%
  Substantive replies made within 15 working days after receipt of complaints

 
  first 15
days :
 
99%

 # Electronic services are provided through the Internet under eTAX at GovHK.

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Vision

We aim to be an excellent tax administration that plays an important part in promoting Hong Kong's prosperity and stability.

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Mission

We are committed to -

  • collecting revenue efficiently and cost-effectively;
  • providing courteous and effective service to the taxpaying public;
  • promoting compliance through rigorous enforcement of law, education and publicity programmes; and
  • enabling staff to acquire the necessary knowledge, skills and attitude so that they can contribute their best to the achievement of our vision.

 

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Values

Our core values are -

  • Professionalism
  • Efficiency
  • Responsiveness
  • Fairness
  • Effectiveness
  • Courtesy
  • Teamwork

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Service Environment

The Department is committed to providing a fair, efficient and helpful service in a good environment.

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The Public's Role

We welcome any comments or suggestions you may have on the way in which these services are delivered. Please send them to the Customer Service Manager, Inland Revenue Department, GPO Box 11234, Hong Kong.

The Department will respond immediately in cases where the information is available on computer. There will be occasions when, despite our best efforts, we are unable to provide the services within the times specified. In such instances you are entitled to a full and prompt explanation. Should you require such an explanation, or if you feel that your case has not been dealt with adequately, you may contact the Complaints Officer -

  • Telephone : 2594 5000
  • Address : 37th Floor, Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong
  • Post : GPO Box 11234, Hong Kong
  • Fax : 2802 7625, or
  • E-mail : taxinfo@ird.gov.hk

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Right of Appeal

If you feel that your complaint has not been dealt with fairly, you may write to the Commissioner of Inland Revenue setting out the reasons for your appeal.

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Where to go for Further Information

Staff of the Enquiry Service Centre, who will always identify themselves by name, will be pleased to respond to enquiries about the services covered by the performance pledge. The Centre is located on the 1st floor of Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong. The telephone number is 187 8088. In addition, you can get information and forms from our website.