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List of Records by Category
List of Information published or otherwise made available
Legal Obligations and Restrictions
Application for Access to Information

NOTE : Some of the following informations are offered as an Adobe PDF (Portable Document Format) File. (Please download Acrobat Reader 5.0 or above and Adobe Asian Fonts Packs to view or print if necessary)


List of Records by Category

[Note: Please refer to the list of legal obligations and restrictions on access to information.]


(A) Administration

Accommodation

Other Government Departments

Anti-Corruption

Other Organisations

Audit

Performance Pledge

Budget Speech

Postal Services

Circulars & Regulations

Printing Services

Committees & Meetings

Publicity & Public Relations

Complaints

Quotations & Tenders

Computerisation / Office Automation

Receipt & Despatch Services

Correspondences

Reports & Returns

Delegation of Authority

Speeches & Talks

Direct Purchase Authority

Stationery

Duty Lists / Organisation

Statistics

Enquiries

Stores & Equipment

General

Tax Reserve Certificates

IRD Users' Committee

Taxation in Hong Kong

Justice of Peace

Taxation Review

Legislative Council & Executive Council

Telephone Services

Library Services

Translation & Interpretation

Office Procedures & Instructions

Transport Services

Office Security

Visits

Ordinances & Regulations

Write-off of Stores




(B) Personnel

Administration

Miscellaneous

Appointments & Related Matters

Pay & Allowances

Awards & Commendations

Personnel Statistics / Staff Lists

Conditions of Services

Postings & Transfers

Conduct & Discipline

Promotion

Creation & Deletion of Posts

Recruitment

Departmental Establishment Committee

Resignation

Departmental Identity Cards /
Warrant Cards

Retirement & Pension

Staff Appraisal & Reports

Establishment & Strength

Staff Complaints

Estimates

Staff Suggestion Scheme

Housing Benefits

Staff Welfare & Staff Relations

Leave & Passages

Training

Medical & Dental Services

   



(C) Accounts

Accounting Reports & Statements

Expenditure

Forecasts & Estimates

Miscellaneous

Programme Management Structure

Revenue

Salaries & Allowances

Write-off



(D) Field Audit

Field Audit

Tax Education

Technical Matters



(E) Training

Examinations

Manuals

Technical Bulletins

Training Courses

Training Programmes

Training Videos, Tapes & Books



(F) Information Systems

Case Processing System

Computer Training

Data Protection / Data Security

Database Enhancement

Database Statistics

Disaster Recovery

Enquiry System

General Policy

Interactive & Voice Processing System

Management Information System



(G) Appeals

Appeals

Board of Review

Hearings

Instructions & Procedures

Mock Appeals

Objections



(H) Technical Services

Approved Charities

Public Complaints

Legislation & Related Matters

Research & Development

Double Taxation




(I) Internal Audit


(J) Profits Tax

Administrative Systems

Assessments

Objections

Procedures / Manual

Profits Tax Returns

Technical Policy Matters



(K) Individual Tax

Assessments

Composite Tax Returns

Objections

Procedures & Practices

Technical Policy Matters




(L) Property Tax

Assessments

Objections

Procedures & Practices

Property Tax Returns

Technical Policy Matters


(M) Tax Collection

Collection Management

Collection Reports



(N) Enforcement

Arrears

Bankruptcy & Winding-up

Charging Orders / Summons / Writs

Deceased Estates

Penalty

Procedures & Practices

Recovery Actions

Review

Write-off



(O) Stamp Duty

Assignments

Chargeable Agreements

Collection

Contract Notes & Leases

Remission

Stocks & Securities

Transfer Deeds

Unit Trusts



(P) Business Registration

Administrative Appeal Board

Applications

Business Registration Register

Certified Documents

Fee Collection

Fee Exemption

Principles & Practices



(Q) Estate Duty

Affidavit

Assessment

Collection

Penalties




(R) Tax Inspection


(S) Investigation


List of Information published or otherwise made available

 
Information
Remarks
(I) Information booklets and pamphlets on the various taxes
  (i) General Information
   
A Brief Guide to Taxes Administered by the Inland Revenue Department of Hong Kong
Free of charge and can be downloaded from Internet*
   
A Brief Guide on Complaints
(How and where to lodge complaints?)
Free of charge and can be downloaded from Internet*
   
A Tax Guide for Charitable Institutions and Trusts of a Public Character
Free of charge and can be downloaded from Internet*
   
eTAX Information Leaflet
Free of charge and can be downloaded from Internet*
   
Fax-A-Form Service
Free of charge
   
Interactive Telephone Enquiry Service
Free of charge
   
Personal Information Collection Statement
Free of charge
   
The Taxpayer's Charter
Free of charge and can be downloaded from Internet*
  (ii) Completion of Tax Returns
   
Electronic Filing - Tax Return - Individuals
Free of charge and can be downloaded from Internet*
   
Notes and Instructions -
Profits Tax Return - Corporations (BIR51)
Free of charge and can be downloaded from Internet*
   
Notes and Instructions -
Profits Tax Return - Persons other than corporation (BIR52)

Free of charge and can be downloaded from Internet*
   
Quick Guide to BIR52
Free of charge and can be downloaded from Internet*
   
Notes and Instructions -
Profits Tax Return - In Respect Of Non-Resident Persons (BIR54)
Free of charge and can be downloaded from Internet*
   
Notes and Instructions -
Property Tax Return - Property co-owned or jointly owned by individuals (BIR57)

Free of charge
   
Notes and Instructions -
Property Tax Return - Corporations and Bodies of Persons (BIR58)

Free of charge
   
Guide to Tax Return - Individuals (BIR60)
Free of charge and can be downloaded from Internet*
   
Notes and Instructions -
Provisional Tax Return - Individuals (BIR60C)
Free of charge
   
Notes and Instructions for Forms BIR56A and IR56B
Free of charge
  (iii) Profits Tax
   
A Guide to Keeping Business Records (booklet)
Can be downloaded from Internet*
   
Admissibility of Business Records Kept in Electronic Form for Tax Purposes
Can be downloaded from Internet*
   
A Guide to Profits Tax for Unincorporated Businesses (1)
[The "need-to-knows" for new businesses and commonly asked questions]

Free of charge and can be downloaded from Internet*
   
A Guide to Profits Tax for Unincorporated Businesses (2)
[Which receipts are taxable? Which expenses are deductible?]

Free of charge and can be downloaded from Internet*
   
A Guide to Profits Tax for Unincorporated Businesses (3)
[Commonly asked questions concerning partnership businesses]
Free of charge and can be downloaded from Internet*
   
A Simple Guide on the Territorial Source
Principle of Taxation (booklet)

Free of charge and can be downloaded from Internet*
   
Arrangement between the Mainland of China and the HKSAR for Avoidance of Double Taxation -
Guide for Enterprises
Free of charge and can be downloaded from Internet*
   
How to Apply -
Notice of No Objection to a Company being Deregistered
Free of charge and can be downloaded from Internet*
   
Notes and Guidance - IR1263 (Request under section 88B of the IRO for a Notice of No Objection to a Company being Deregistered)
Free of charge
   
Pro Forma Profits Tax Computation
Free of charge and can be downloaded from Internet*
   
Taxation of non-resident entertainers and sportsmen in Hong Kong
(Hong Kong payers should complete Form IR623 and withhold money to meet tax payment)
Free of charge and can be downloaded from Internet*
   
Frequently Asked Questions: Companies Incorporated Outside Hong Kong
Free of charge and can be downloaded from Internet*
  (iv) Salaries Tax & Personal Assessment
   
A Brief Guide to Personal Assessment
(Whether Tax may be Reduced through Election for Personal Assessment)
Free of charge and can be downloaded from Internet*
   
A Guide for First Time Salaries Tax Taxpayers
(When and how should the employer report and whether the employee has to notify chargeability)
Free of charge and can be downloaded from Internet*
   
A Guide to Deduction of Home Loan Interest and Elderly Residential Care Expenses
Free of charge
   
A Guide to Expenses of Self-education
(How to claim deductions under Salaries Tax?)
Free of charge and can be downloaded from Internet*
   
A Guide to Salaries Tax (1)
[How to compute Salaries Tax? What are separate taxation & joint assessment? How to lodge objection & holdover claim?]
Free of charge and can be downloaded from Internet*
   
A Guide to Salaries Tax (2)
[Which income is assessable and which deductions are allowable]
Free of charge and can be downloaded from Internet*
   
A Guide to Salaries Tax for People coming to Work in Hong Kong
[HK or non-HK office; HK or non-HK employment; the days-in-days-out basis of assessment]
Free of charge and can be downloaded from Internet*
   
Arrangement between the Mainland of China and the HKSAR for Avoidance of Double Taxation -
Guide for Personal Services
Free of charge and can be downloaded from Internet*
   
Arrangement between the Mainland of China and the HKSAR for Avoidance of Double Taxation -
A Guide for Hong Kong Residents Working Across the Mainland Border
Free of charge and can be downloaded from Internet*
   
Deductibility of Contributions for Employees and
Self-employed Persons
(Mandatory Provident Fund Scheme or Recognized Occupational Retirement Scheme)

Free of charge and can be downloaded from Internet*
   
How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceased's properties
Free of charge and can be downloaded from Internet*
   
How to tax benefits related to stock awards and share options
(How are these benefits assessed? How should these benefits be reported?)
Free of charge and can be downloaded from Internet*
   
How to tax the provision of a place of residence to the employee
("Rental value", types of accommodation, treatment of rent paid by the employee, whether the employer has exercised proper control)
Free of charge and can be downloaded from Internet*
   
Notes on Computation of Salaries Tax / Personal Assessment
Free of charge and can be downloaded from Internet*
   
Notes on how to complete IR Form 56M
Free of charge
   
Obligations of An Employer
Free of charge and can be downloaded from Internet*
   
Which sums received at the termination of employment are taxable (the nature of these receipts and how they should be reported on tax returns)
Free of charge and can be downloaded from Internet*
   
You or your employee is going to leave Hong Kong
(What are you required to do under the tax law?)
Free of charge and can be downloaded from Internet*
  (v) Property Tax
   
A guide to Property Tax (1)
[The charge to Property Tax; Reporting rental income in tax returns]
Free of charge and can be downloaded from Internet*
   
A guide to Property Tax (2)
[Deduction for mortgage interests and allowances; Holdover of Provisional Property Tax]
Free of charge and can be downloaded from Internet*
   
Informing the IRD that You are Chargeable to Tax (For Joint Owners and Co-owners of Properties)
Free of charge
  (vi) Tax Payments
   
Electronic Payments
Free of charge
   
Electronic Tax Reserve Certificates (TRCs) Scheme - Ready Reckoner for the Recommended Amount of Monthly Purchases for 2000/2001
Free of charge
   
Electronic Tax Reserve Certificates (TRCs)
Scheme - Save up regularly. Pay your tax timely.
Please use electronic TRCs
Free of charge
   
Save-As-You-Earn(SAYE) Scheme Authorization Form (For Serving Civil Servants)
Free of charge
   
SAYE Scheme - Save up regularly. Pay your tax timely.
Free of charge
  (vii) Business Registration
   
How to apply - Business Registration
Free of charge
   
How to apply for business registration of an overseas company which is incorporated outside Hong Kong
Free of charge
   
Keeping the Business Register Up-to-date
Free of charge
   
Business Registration Office -
Personal Information Collection Statement
Free of charge
   
Notes on how to notify change of business name
Free of charge
   
Notes on how to notify admission or retirement of partner
Free of charge
   
Notes on Application for Exemption of Business Registration Fee & Levy (S.9 &10 of the Business Registration Ordinance)
Free of charge
   
Business Registration Regulations - Claim for exemption from payment of fee and levy under section 9 of the Business Registration Ordinance
Free of charge
   
Supplementary Notes to Form 3
(Application for Exemption from Payment of BR Fee & Levy )
Free of charge
  (viii) Stamp Duty
   
New e-Stamping Service
Free of charge and can be downloaded from Internet*
   
Stamping of Tenancy Agreement
Free of charge and can be downloaded from Internet*
   
Stamping of Agreements and Assignments
Free of charge and can be downloaded from Internet*
   
Late Stamping of Agreement and Assignment
Free of charge and can be downloaded from Internet*
  (ix) Estate Duty
   
How to apply - Estate Duty clearance
Free of charge
  (x) Advance Ruling
   
Information Sheet - Application for Advance Ruling
Free of charge
(II) Performance Pledge
 
Annual Report on Performance Pledge
Free of charge and can be downloaded from Internet*
 
Performance Pledge - Information leaflet
Free of charge and can be downloaded from Internet*
(III) Inland Revenue Department Annual Report
Available for reference and can be downloaded from Internet*
(IV) Interpretation and Practice Notes
  (i) Departmental Interpretation and Practice Notes
    No.1

Profits Tax
Part A : Valuation of Stock-in-Trade and Work-in-Progress
Part B : Ascertainment of Profits and the Valuation of Work-in Progress
(A) Building and engineering contracts
(B) Property development and property investment

Available for reference and can be downloaded from Internet*
    No.2 Profits Tax
Part A : Industrial Building Allowances
Part B : Commercial Building Allowances
Available for reference and can be downloaded from Internet*
    No.3 Profits Tax - Apportionment of Expenses
Available for reference and can be downloaded from Internet*
    No.4

Lease premiums / Non-returnable deposits / Key or tea money / construction fees etc.

Available for reference and can be downloaded from Internet*

    No.5

Profits Tax Deductions for Expenditure on -
(A) Research and Development
(B) Technical Education
(C) Patent Rights, etc.
(D) Building Refurbishment
(E) Prescribed Fixed Assets

Available for reference and can be downloaded from Internet*
    No.6 Inland Revenue Ordinance - Provisions as to
(A) Objections to the Commissioner
(B) Appeals to the Board of Review
(C) Appeals to the Courts
Available for reference and can be downloaded from Internet*
    No.7 Machinery and Plant - Depreciation Allowances
Available for reference and can be downloaded from Internet*
    No.9 Major Deductible Items under Salarie