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)

(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