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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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Estate Duty Ordinance
(Cap 111) |
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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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Business Registration
Ordinance (Cap 310) |
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Hotel Accommodation Tax Ordinance
(Cap 348) |
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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. |
| (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. |
| (d) |
Property Tax records of properties
for the purpose of assessing the tax liabilities of
property owners. |
| (e) |
Collection records of taxpayers for
the purpose of collecting and recovering tax. |
| (f) |
Business Registration records of businesses
for the purpose of keeping a register of businesses
and collecting business registration fees. |
| (g) |
Stamp Duty records of property and
share transactions for the purpose of assessing and
collecting stamp duty. |
| (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. |
| (j) |
Appeals records of taxpayers for the
purpose of processing objections and appeals. |
| (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. |
| (l) |
Records of charitable bodies for the
purposes of granting tax exemption to charities and
allowing tax deduction of charitable donations. |
| (m) |
Hotel Accommodation Tax records for
the purpose of assessing and collecting Hotel Accommodation
Tax. |
| (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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