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	What's New		Public Forms and Pamphlets
	About Us		Electronic Services
	Publications and Press Releases		Tender Notices
	Access to Information		Frequently Ask Questions
	Policies		Contact Us
	Tax Information - Individuals / Businesses		Related Links
	Tax Information - Others

1.	What's New

2.	About Us
		Ordinances Administered
		Vision, Mission & Values
		Organisation Chart
			Board of Inland Revenue
		IRD Collections
		Performance Pledges
			Performance Pledge as from April 2005
			Annual Report for 2008/09
		Taxpayer's Charter
		Department Video
		Replies to Questions on Estimates of Expenditure
		Career Opportunities

3.	Publications and Press Releases
		Advance Ruling Cases
		Annual Reports 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03 2001-02 2000-01
		Departmental Interpreation and Practice Notes Departmental Interpretation and Practice Notes Estate Duty Office Interpretation and Practice Notes Stamp Office Interpretation and Practice Notes
		Inland Revenue Board of Review Decision
		Ordinances Administered
		Prosecution Cases Prosecution under Section 80 of Inland Revenue Ordinance Prosecution under Section 82 of Inland Revenue Ordinance Prosecution under laws other than Inland Revenue Ordinance
		Press Release for the latest 3 months
			News Archives

4.	Code on Access to Information
		List of Records by Category
		List of Information published or otherwise made available
		Legal Obligations and Restrictions
		Application for Access to Information

5.	Policies
		Official Secrecy Provisions
		Advance Ruling
		Double Taxation
		Penalty Policy Introduction Penalty Provisions Penalty Policy for Assessing Additional Tax under Section 82A Section 82A Penalty Policy for cases involving Field Audit & Investigation Section 82A Penalty Policy for Profits Tax Cases Section 82A Penalty Policy for Salaries Tax and Property Tax Cases Section 82A Penalty Policy for Personal Assessment Cases
		Consequence of Not Paying Tax on Time
		Recovering Tax in Default
		Statement of Policies and Practices in relation to Personal Data
		Facsimile Transmission of Information, Form and Documents

6.	Tax Information - Individuals / Businesses
		2010 -11 Budget - Tax Measures
		Allowances, Deduction and Tax Rate Table (Salaries Tax / Personal Assessment)
		Holdover of Provisional Tax or Payment by Instalments Application Hotlines
		Individuals
			Hot Topics
			Holdover of Provisional Tax or Payment by Instalments Application Hotlines
			Tax Computation of Salaries Tax and Personal Assessment
			Public Forms (Salaries Tax and Personal Assessment)
			Completion and filing of your tax return
			Application for Full / Partial Exemption of Income under Salaries Tax
			Objections and Appeals
			Employee (includes a Director and a Pensioner)
			Self-Employed (a sole proprietor or a partner of a partnership business)
			Property Owner
			Non-resident Entertainer / Sportsman in Hong Kong
			Whether termination payment is taxable
			Paying your tax
			Personal Assessment
			Joint Assessment vs Personal Assessment for Married Couple
			Objecting to assessments and holding over of provisional tax
			Penalty and compliance
			About to Leave Hong Kong
			As an Executor of a Deceased Taxpayer
			Notification of Change of Postal Address
			Notification of Chargeability
			Tax Rates for the latest 7 years
			Average Exchange Rates of Major Foreign Currencies for Salaries Tax purposes
			Average Exchange Rates of Major Foreign Currencies for Profits Tax purposes
			Frequently Asked Questions: Allowances and Deductions
			Frequently Asked Questions: Returns
			Frequently Asked Questions: Others
		Businesses
			Profits Tax
			Completion and Filing of Return
			When to File Tax Returns
			Completion of Profits Tax Returns
			Electronic Filing of Profits Tax Return
			First Time Taxpayer
			Self-Employed (a sole proprietor or a partner of a partnership business)
			Employers
			Property Owner
			Non-resident Entertainer / Sportsman in Hong Kong
			Company Incorporated outside Hong Kong
			Business Registration
			Paying Your Tax
			Objections and Appeals
			Payment of Tax in Dispute and Interest on Tax Held-over
			Holding Over of Provisional Tax
			How to Apply for a Notice of No Objection to a Company Being Deregistered
			Record Keeping
			Notification of Change of Postal Address
			Notification of Chargeability
			Tax Rates for the Latest 7 Years
			Average Exchange Rates of Major Foreign Currencies for Profits Tax Purposes
			List of Qualifying Debt Instruments
			Approved Institutes under Section 16B and 16C of IRO
			Stock Exchanges and Major Financial Centres outside Hong Kong
			Request for a Notice of No Objection (NNO) to a Company Being Deregistered Simple Q & A
			Frequently Asked Questions
			Public Forms : Profits Tax
			Pamphlets : Profits Tax
		Employers Hot Topics E-Seminar for Employers Housing Benefits Employer's Obligations Keeping payroll records Reporting remuneration paid to an employee Meaning of "Employee" Submitting employer's return and notification forms in computerized format Supplements / Amendments to information previously reported Payments to local persons who are non-incorporated service providers Payments to non-resident entertainers or sportsmen Payments to non-residents (other than entertainers or sportsmen) Average exchange rates of major currencies for Salaries Tax purpose FAQ Advance Ruling
		Tax Representatives' Corner
		e-Seminars
			e-Seminar for Employers
			e-Seminar for Property Owners
			e-Seminar for Individual Taxpayers
		Double Taxation Relief
			Classification of section 49 Arrangements (Double Taxation) Orders - on income basis
			Classification of section 49 Arrangements (Double Taxation) Orders - on Country / Territory Basis
			Pamphlets and Forms
			Departmental Interpretation and Practice Notes No. 29, 32, 44 and 45
			Negotiations
			Announcements
			Reciprocal Exemption under section 23B(4A)
			A brief on double taxation
			Frequently Asked Questions
		Notification of Chargeability

7.	Tax Information - Others
		Business Registration
			General
			"Business" Required to be Registered and Application for Business Registration
			Business Registration Certificates for 3 Years
			Renewal of Business Registration
			Valid Business Registration Certificate
			Display of Certificate
			Apart from Business Registration
			Notification of Change of Business Registration Particulars
			Cancellation of Business Registration
			Application for Business Registration Documents
			List of Current Charges
			Exemption from Registration or Payment
			Payment Methods
			Enquiries
			Business Registration Office Address & Office Hours
			Business Registration Office - Receive & Despatch Centre
			Application for Concessionary Refund of Business Registration Fee
				Waiver Period from 1.4.2008 to 31.3.2009
				Waiver Period from 1.8.2009 to 31.7.2010
		Stamp Duty Documents subject to Stamp Duty Method of Stamping e-Stamping Service Rates of Stamp Duty Persons Liable for Stamping Time Limit for Stamping Different Types of Documents Late Stamping and Omission to Stamp Documents Validity of Unstamped Documents Inadequate Consideration Adjudication Appeal Against Stamp Duty Assessment Stamp Duty on Residential Property Transactions Stamp Duty Relief Refund of Stamp Duty Exclusion from Application of the Electronic Transactions Ordinance (Cap. 533) Profits Tax Liabilities on Property Dealing Stamp Office Interpretation and Practice Notes Stamp Procedures and Explanatory Notes Stamping Circulars e-Stamping Circulars Forms Enquiries
		Estate Duty Revenue (Abolition of Estate Duty) Ordinance 2005 General Exemption Matrimonial Home Exemption Procedures to Obtain Estate Duty Clearance Certificate of Payment or Exemption Provisional Estate Duty Clearance Papers Issue of Assessment Appeal against Assessments Delay in Lodging Affidavit Small Estates Table of Rates Interest Marginal Relief Quick Succession Relief Penalty on Intermeddling Forms Enquiries
		Betting Duty The Scope of the Charge Rate of Betting Duty Enquiries
		Hotel Accommodation Tax The Scope of the Charge Payment of HAT, Rate of Tax and Return General Guidelines for Determination of the Amount of Accommodation Charge for the Hotel Accommodation Tax Exemption Inspection Refund Enquiries
		CEPA - Requisition for copies of tax documents
		Charitable Donations and Tax-Exempt Charities
			List of Approved Charitable Institutions And Trusts of A Public Character
			A Tax Guide for Charitable Institutions and Trusts of a Public Character
		Payment
			Payment Methods
			E-Alert to Pay Tax
			No Paper Payment Receipts from January 2009 onwards
			Application for Paying Tax by Instalments
			Banker's Undertaking
			Consequence of Not Paying Tax on Time
		Tax Reserve Certificate The Electronic Tax Reserve Certificates (TRCs) Scheme Optional "Save-As-You-Earn Scheme" (SAYE) for Civil Servants Purchasing Tax Reserve Certificates The "Auto Tax Payment Service" Account Statement and Account Details Enquiry Refund Interest Rate Update and Interest Calculation Paper Tax Reserve Certificates (TRCs) TRCs for 'Conditional Standover Order' Forms Enquiries and Submissions FAQ
		Judgment Interest Rate
		Status of Tax Cases

8.	Public Forms and Pamphlets
		Public Forms
		Pamphlets

9.	Electronic Services
		eTax
		Electronic Submission of Information Language Manner of Delivery of Electronic Records File Format Electronic Government Form Digital Signature Others E-mail Addresses Download of Public Keys of IRD
		Submission of Employer's Return in Computerized Format Employer's Return in Computerized Format IRD Software for IR56B FAQ
		Block Extension Scheme for Tax Representatives
		e-Form
		IRD Quiz Game

10.	Tender Notices

11.	Frequently Ask Questions
		Returns
		Application for Holdover of Provisional Tax
		Allowances and Deductions
		Payments and Refunds
		Tax Reserve Certificates
		e-Seminars
		Others

12.	Contact Us
		Enquiries
			General Enquiries
			Specific Enquiries
		Complaints
		Suggestion Box
		Our Location and Business Hours
		E-mail Address

13.	Related Links
		Bilingual Laws Information System
		Board of Review (Inland Revenue Ordinance)
		Digital 21
		e-Form
		E - Government
		Government Forms
		GovHK
		Telephone Directory of the Government of the HKSAR And Related Organizations
		Support and Consultation Centre for SMEs
		Hong Kong - At World Expo 2010

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