Code on Access to Information The Government exists to serve the community well within available resources. To this end, it recognises the need for the community to be well informed about the Government, the services it provides and the basis for policies and decisions that affect individuals and the community as a whole. The Code on Access to Information (the Code) defines the scope of information that will be provided, sets out how the information will be made available either routinely or in response to a request, and lays down procedures governing its prompt release. The Code authorises and requires civil servants, routinely or on request, to provide information unless there are specific reasons for not doing so. These reasons are set out in Part 2 and will normally be referred to if a request for information is refused. Requests for information will be handled as promptly and helpfully as possible and if necessary, members of the public may be approached to clarify their requests or the requests may be directed to the most appropriate department. Procedures will be kept as simple as possible. The Code also sets out procedures for review or complaint if a member of the public considers that the provisions of the Code have not been properly applied. The Code can be accessed at http://www.access.gov.hk.
	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 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*
			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.8	Profits Tax - Losses	Available for reference and can be downloaded from Internet*
		No.9	Major Deductible Items under Salaries Tax	Available for reference and can be downloaded from Internet*
		No.10	The Charge to Salaries Tax	Available for reference and can be downloaded from Internet*
		No.11	Elements of Tax Investigation	Available for reference and can be downloaded from Internet*
		No.12	Commissions, Rebates and Discounts	Available for reference and can be downloaded from Internet*
		No.13	Profits Tax - Taxation of Interest Received	Available for reference and can be downloaded from Internet*
		No.13A	Profits Tax - Deductibility of Interest Expense	Available for reference and can be downloaded from Internet*
		No.14	Property Tax	Available for reference and can be downloaded from Internet*
		No.15	(A) Limitation of loss relief (Section 22B) (B) Leasing arrangements (Section 39E) (C) General anti-avoidance provision (Section 61) (D) General anti-avoidance provision (Section 61A) (E) Loss companies (Section 61B) (F) Ramsay principle (G) Penalty on tax avoidance cases (H) Guidelines on lease financing (I) Advance rulings	Available for reference and can be downloaded from Internet*
		No.16	Salaries Tax - Taxation of Fringe Benefits	Available for reference and can be downloaded from Internet*
		No.17	The Taxation of Persons Chargeable to Profits Tax on behalf of non-residents	Available for reference and can be downloaded from Internet*
		No.18	Assessment of Individuals under Salaries Tax and Personal Assessment	Available for reference and can be downloaded from Internet*
		No.19	The Agreement between the United States of America and Hong Kong in respect of the Taxation of Shipping Profits	Available for reference and can be downloaded from Internet*
		No.20	Unit Trusts, Mutual Fund Corporations and Similar Collective Investment Schemes	Available for reference and can be downloaded from Internet*
		No.21	Locality of Profits	Available for reference and can be downloaded from Internet*
		No.22	Computation of assessable profits from cinematograph films, patents, trademarks, etc.	Available for reference and can be downloaded from Internet*
		No.23	Recognized retirement schemes	Available for reference and can be downloaded from Internet*
		No.24	Profits Tax - Service Company "Type II" Arrangements	Available for reference and can be downloaded from Internet*
		No.25	Service Company "Type I" Arrangements - Salaries Tax	Available for reference and can be downloaded from Internet*
		No.26	Specified Securities for the Purposes of section 15E of the Inland Revenue Ordinance	Available for reference and can be downloaded from Internet*
		No.27	Stock Borrowing and Lending	Available for reference and can be downloaded from Internet*
		No.28	Profits Tax - Deductibility of Foreign Taxes	Available for reference and can be downloaded from Internet*
		No.29	Tax Relations between the Hong Kong Special Administrative Region and the People's Republic of China	Available for reference and can be downloaded from Internet*
		No.30	Profits Tax : Section 20AA Persons Not Treated as Agents	Available for reference and can be downloaded from Internet*
		No.31	Advance Rulings	Available for reference and can be downloaded from Internet*
		No.32	Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation on Income	Available for reference and can be downloaded from Internet*
		No.33	Insurance Agents	Available for reference and can be downloaded from Internet*
		No.34	Exemption From Profits Tax (Interest Income) Order 1998	Available for reference and can be downloaded from Internet*
		No.35	Concessionary Deductions : Sections 26E and 26F Home Loan Interest	Available for reference and can be downloaded from Internet*
		No.36	Concessionary Deductions : Section 26D Elderly Residential Care Expenses	Available for reference and can be downloaded from Internet*
		No.37	Concessionary Deductions : Section 26C Approved Charitable Donations	Available for reference and can be downloaded from Internet*
		No.38	Salaries Tax - Employee Share-basedBenefits	Available for reference and can be downloaded from Internet*
		No.39	Profits Tax - Treatment of Electronic Commerce	Available for reference and can be downloaded from Internet*
		No.40	Profits Tax - Prepaid or Deferred Revenue Expenses	Available for reference and can be downloaded from Internet*
		No.41	Salaries Tax - Taxation of Holiday Journey Benefits	Available for reference and can be downloaded from Internet*
		No.42	Profits tax - Part A : Taxation of financial instruments Part B : Taxation of foreign exchange differences	Available for reference and can be downloaded from Internet*
		No.43	Profits tax - Profits tax exemption for offshore funds	Available for reference and can be downloaded from Internet*
		No.44	Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income	Available for reference and can be downloaded from Internet*
		No.45	Relief from double taxation due to transfer pricing or profit reallocation adjustments	Available for reference and can be downloaded from Internet*
		No.46	Transfer pricing guidelines - Methodologies and related issues	Available for reference and can be downloaded from Internet*
	(ii)	Estate Duty Office Interpretation and Practice Notes
		No.1	Controlled Companies Provisions under the Estate Duty Ordinance (Cap.111)	Available for reference and can be downloaded from Internet*
	(iii)	Stamp Office Interpretation and Practice Notes
		No.1	Stamping of Agreements for Sale and Purchase of Residential Property	Available for reference and can be downloaded from Internet*
		No.2	Relief for Stock Borrowing and Lending transactions Part A - Commercial Stock Loans	Available for reference and can be downloaded from Internet*
		No.3	Deemed Consideration under section 24 of the Stamp Duty Ordinance, Cap.117	Available for reference and can be downloaded from Internet*
		No.4	Deemed Sale and Purchase under section 19(1E) of the Stamp Duty Ordinance, Cap.117	Available for reference and can be downloaded from Internet*
(V)	List of charitable institutions and trusts of a public character, which are exempt from tax under section 88 of the Inland Revenue Ordinance			Available for reference and the latest list can be browsed through Internet*
(VI)	Hong Kong Board of Review Decisions, Volumes 1 - 19			Available for sale at the Government Publications Centre and the latest list can be browsed through Internet*
(VII)	Hong Kong Tax Cases, Volumes 1 - 5			Available for sale at the Government Publications Centre
(VIII)	Extracts of any information on the register maintained by the Business Registration Office			Available upon payment of the fee prescribed by Reg.7 of Business Registration Regulations, Cap.310A($27)
(IX)	Copies of valid business or branch registration certificates			Available upon payment of the fee prescribed by Reg.7 of Business Registration Regulations, Cap.310A($20)
(X)	Interactive Telephone Enquiry System with a leave-and-call-back facility (24-hour service)			For public access at 187 8088
	* IRD Web site : www.ird.gov.hk

Legal Obligations and Restrictions

Legal Reference	Summary
Section 4 of the Inland Revenue Ordinance, Cap. 112	Except in the performance of his duties under this Ordinance, every officer shall preserve and aid in preserving secrecy with regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties under this Ordinance, and shall not communicate any such matter to any person other than the person to whom such matter relates or his executor or the authorised representative of such person or such executor, nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner.
Section 4 of the Business Registration Ordinance, Cap. 310	Except in the performance of his duties under the Inland Revenue Ordinance (Cap.112) or under this Ordinance, every officer shall preserve and aid in preserving secrecy with regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties under this Ordinance, and shall not communicate any such matter to any person other than the person to whom such matter relates or his executor or the authorised representative of such person or such executor, nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner.
Section 19 of the Business Registration Ordinance, Cap. 310 and Regulation 7 of the Business Registration Regulations, Cap. 310A	Authorises the Commissioner, upon request and on payment of the prescribed fee, to issue to members of the public in general: copies of valid business or branch registration certificates; and extracts of any information on the register maintained by the Business Registration Office

Application for Access to Information

Requests for information held by the department may be made by letter or by the following application forms:

	Application for access to information
	Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA) - Requisition for copies of tax documents by Hong Kong Service Supplier

Requests should be addressed to Chief Assessor (Special Duties) :

	36/F, Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong
	Fax No. 2824 2480
	E-mail at taxinfo@ird.gov.hk

[Please note that submission of electronic record is acceptable only if it conforms to the prescribed format, manner and procedure as stipulated under section 11(2) of the Electronic Transactions Ordinance (Cap. 553)]

The following photocopying charge may be levied in relation to your application :
 

(Note: The above charges are subject to revision from time to time.)