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Main Purpose of Personal
Data |
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| 1. |
This Department collects data
for the purposes of the assessment or collection of taxes or
duties under the following ordinances :- |
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Betting Duty Ordinance
(Cap 108) |
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Business Registration
Ordinance (Cap 310) |
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Estate Duty Ordinance
(Cap 111) |
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Hotel Accommodation Tax
Ordinance (Cap 348) |
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Inland Revenue Ordinance
(Cap 112) |
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Stamp Duty Ordinance
(Cap 117) |
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Tax Reserve Certificates
Ordinance (Cap 289) |
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| 2. |
Personal data are held in the
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| (a) |
Profits Tax records of businesses (corporations and
partnerships) for the purpose of assessing the tax liabilities
of these businesses.
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| (b) |
Composite Tax Return records of individual taxpayers
for the purpose of assessing their tax liabilities.
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| (c) |
Employer's Return records of employers for the purpose
of assessing the tax liabilities of individual taxpayers.
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| (d) |
Property Tax records of properties for the purpose
of assessing the tax liabilities of property owners.
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| (e) |
Collection records of taxpayers for the purpose of
collecting and recovering tax.
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| (f) |
Business Registration records of businesses for the
purpose of keeping a register of businesses and collecting
business registration fees.
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| (g) |
Stamp Duty records of property and share transactions
for the purpose of assessing and collecting stamp duty.
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| (h) |
Estate Duty records of deceased persons for the purpose
of assessing and collecting estate duty.
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| (i) |
Tax Investigation and Field Audit records of taxpayers
for the purpose of tackling tax evasion and promoting
voluntary compliance with tax laws.
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| (j) |
Appeals records of taxpayers for the purpose of processing
objections and appeals.
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| (k) |
Records of schemes registered or exempted under the
Occupational Retirement Schemes Ordinance for the purpose
of maintaining a register of recognized schemes for
tax purposes.
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| (l) |
Records of charitable bodies for the purposes of granting
tax exemption to charities and allowing tax deduction
of charitable donations.
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| (m) |
Hotel Accommodation Tax records for the purpose of
assessing and collecting Hotel Accommodation Tax.
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| (n) |
Employment-related records of
the Department's employees for human resource management
purposes, relating to such matters as employees' recruitment,
employment, assessments of performance, promotion, disciplinary
proceeding, termination, etc. |
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Kinds of Personal Data Held |
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| 3. |
The following kinds of personal
data are held :
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| Tax Records of
Taxpayers |
| (a) |
Personal and family particulars; |
| (b) |
Details of employment and offices
held; |
| (c) |
Businesses and properties owned; |
| (d) |
Details of income, expenditure,
assets and liabilities; |
| (e) |
Tax paid; |
| (f) |
Objections, complaints and offences.
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| Employment-related
Records of Employees |
| (g) |
Personal particulars, qualifications,
training records, assessments of performance, disciplinary
records, etc. of the Department's employees. |
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| 4. |
The Department undertakes to :-
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| (a) |
collect adequate, but not
excessive, personal data by lawful and fair means only
for lawful purposes related to the Department's functions
or activities;
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| (b) |
take all reasonably practicable
steps to inform the person from whom personal data is
collected of the purpose(s) of collection, the classes
of persons to whom the data may be transferred to, his
/ her rights to request access to and correction of the
personal data, and the name and address of the person
to whom requests for access and correction may be made
(a Personal Information
Collection Statement is adopted for this purpose);
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| (c) |
take all reasonably practicable
steps to ensure that the personal data collected or
retained are accurate, having regard to the purposes
for which they are to be used;
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| (d) |
take all reasonably practicable
steps to erase personal data which are no longer necessary
for the purposes for which they are to be used;
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| (e) |
use the personal data collected
only for purposes or directly related purposes for which
the data were to be used at the time of collection,
unless the change of use is permitted by law (The Inland
Revenue Ordinance and the Business Registration Ordinance
contain secrecy provisions to prohibit transfer of personal
data under normal circumstances.);
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| (f) |
take all reasonably practicable
steps to ensure that personal data are protected against
unauthorised or accidental access, processing, erasure
or other use;
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| (g) |
take all reasonably practicable
steps to ensure that a person can be informed of the
kinds of personal data that the Department holds and
the purposes for which the data are to be used; and
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| (h) |
process the personal data
access or correction requests in a manner permitted
or required by law. |
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