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Statement of Policies and Practices in relation to Personal Data
Main Purpose of Personal Data
This Department collects data for the purposes of the assessment or collection of taxes or duties under the following ordinances :-
Betting Duty Ordinance (Cap 108)
Business Registration Ordinance (Cap 310)
Estate Duty Ordinance (Cap 111)
Hotel Accommodation Tax Ordinance (Cap 348)
Inland Revenue Ordinance (Cap 112)
Stamp Duty Ordinance (Cap 117)
Tax Reserve Certificates Ordinance (Cap 289)
Personal data are held in the :-
Profits Tax records of businesses (corporations and partnerships) for the purpose of assessing the tax liabilities of these businesses.
Composite Tax Return records of individual taxpayers for the purpose of assessing their tax liabilities.
Employer’s Return records of employers for the purpose of assessing the tax liabilities of individual taxpayers.
Property Tax records of properties for the purpose of assessing the tax liabilities of property owners.
Collection records of taxpayer for the purpose of collecting and recovering tax.
Business Registration records of businesses for the purpose of keeping a register of businesses and collecting business registration fees.
Stamp Duty records of property and share transaction for the purpose of assessing and collecting stamp duty.
Estate Duty records of persons who passed away before 11 February 2006 for the purpose of assessing and collecting estate duty.
Tax Investigation and Field Audit records of taxpayers for the purpose of tackling tax evasion and promoting voluntary compliance with tax laws.
Appeals records of taxpayers for the purpose of processing objections and appeals.
Records of schemes registered or exempted under the Occupational Retirement Schemes Ordinance for the purpose of maintaining a register of recognized retirement schemes for tax purposes.
Records of charitable bodies for the purposes of recognition as tax-exempt charities and allowing tax deduction of approved charitable donations.
Hotel Accommodation Tax records for the purpose of assessing and collecting Hotel Accommodation Tax.
Records of Tax Reserve Certificates for the purpose of purchase and redemption of Tax Reserve Certificates for tax payments.
Complaints records of taxpayers for the purpose of processing complaints.
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.
Kinds of Personal Data Held
The following kinds of personal data are held :-
Tax Records of Taxpayers
Personal and family particulars;
Details of employment and offices held;
Businesses and properties owned;
Details of income, expenditure, assets and liabilities;
Objections, complaints and offences.
Employment-related Records of Employees
Personal particulars, qualifications, training records, assessments of performance, disciplinary records, etc. of the Department's employees.
The Department undertakes to :-
collect adequate, but not excessive, personal data by lawful and fair means only for lawful purposes related to the Department’s functions or activities;
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);
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;
take all reasonable practicable steps to erase personal data which are no longer necessary for the purposes for which they are to be used;
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 unlawful disclosure of taxpayers’ personal data);
take all reasonably practicable steps to ensure that personal data are protected against unauthorized or accidental access, processing, erasure of other use;
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
permit persons to access and correct personal data of which they are the data subject and process any such access / correction requests in a manner permitted or required by law.