Legal Obligations and Restrictions

Legal Restrictions

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