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About Us : Performance Pledge : Performance Pledge as from April 2008

Performance Pledge as from April 2008

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 Values
Effective Monitoring Service Environment
Performance Targets The Public's Role
Vision Right of Appeal
Mission Where to go for Further Information
       

IRD Services Covered

This performance pledge covers the following services:

Enquiry Service Tax Holdover Claims
Written Enquiries Tax Payment
Assessment of Tax Returns Refunds of Tax
Issue of Tax Returns to
First-time Taxpayers		 Tax Audit and
Investigation
Company Deregistration Stamp Duty
Tax Reserve Certificates Business Registration
Objections eTAX (New pledge)
       

Effective Monitoring

The Users' Committee helps monitor matters covered by this performance pledge. For this purpose, they are assisted by a Service Standards Committee in the Inland Revenue Department, headed by a senior directorate officer. The Commissioner of Inland Revenue publishes annually performance results against 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 is influenced to some extent by exceptional circumstances and workloads during peak periods. The following tables take these factors into account and set out the standard response times we aim to achieve for a range of services and also the performance you can expect to receive.

Services
  
Standard Response Times
  
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 :

 

95%

4%
  • 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%

4%
  • 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%

4%
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 :		  

98%
    Within 12 working days after receipt between January and June

   first 12
days :		  

98%
7. Notices of Objection
  • Acknowledgements of Objection
   Within 12 working days of 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%
* Notice of settlement of objection - this includes the notice of revised assessment, notification of refund and the letter notifying the settlement of objection.

** Notification of decision by Assessing Officer - this will advise that the objection cannot be settled and at the same time will either seek further information, propose a basis of settlement of objection, propose the withdrawal of objection or notify the submission of the case 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 receipts for tax payments made by electronic means
   Issued within 4 working days after receipt of payment made between July and November

   first 4
days :		  

99%
    Issued within 6 working days after receipt of payment made between December and June

   first 6
days :		  

99%
From January 2009 onwards, no receipts in paper form will be issued for Salaries Tax, Property Tax for solely owned properties, Profits Tax for sole proprietorship businesses and tax under Personal Assessment paid through the post or electronic means. However, electronic receipts in respect of such payments will be issued to eTAX Account holders via their eTAX accounts.
10. Refunds of Tax
  • Arising from overpayment of tax in excess of the amount demanded
   Within 21 working days after the date of receipt of the tax overpaid   first 21
days :		  

98%
  • Arising from revision of assessment
   Within 21 working days after the date of issue of notification to revise assessment

   first 21
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 :

  

45%

20%

15%

10%
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      
  • Processing of requests for stamping of assignments and sale and purchase agreements
    (including applications to defer payment of stamp duty)
   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 the 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 the GovHK#
   Updated within 5 working days after receipt of notification of change and full information   first 5
days :		  

99%
14. eTAX
  • Issue of Access Code Notice
    - Applications through the GovHK#
 

Issued within 2 working days after receipt of applications

  

first 2
days :		  



95%
New pledge is printed in red.
# 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 handled. These should be addressed to the Customer Service Manager, Inland Revenue Department, GPO Box 11234, Hong Kong.

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

The Department will respond immediately in cases where the information is available on computer. In other cases, the Department will provide a written reply within 15 working days after receipt of the complaint and at least an interim reply within 7 working days.

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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 web site.
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2003 | Important notices | Privacy policy Last revision date: 15 August 2008