2000-01 Annual Report, Inland Revenue Department
(Text Only)

Human Resources


Organisation Chart | Establishment | Staff Promotions and Turnover | Training and Development | Staff Relations and Welfare | The IRD Sports Association

Organisation Structure of Inland Revenue Department (as at 31.3.2001)

As at 31 March 2001, there are 6 units. The Commissioner, the two Deputy Commissioners and the five Assistant Commissioners form the top management of the Department.

Deputy Commissioner (Technical) is responsible for overseeing the operations of Commissioner's Unit, Unit 1 and Unit 2.

Deputy Commissioner (Operations) is responsible for overseeing the operations of Unit 3, Unit 4 and Headquarters Unit.

Responsiblities of Units
Unit Duties
Commissioner's Unit
  • Appeals
  • Technical Research
  • Double Taxation
  • Charitable Donations
  • Complaints, and
  • Internal Audit
  • Unit 1
    (managed by 1 Assistant Commissioner)
    Tax Processing and Review
  • Profits Tax - Corporations and Partnerships
  • Unit 2
    (managed by 2 Assistant Commissioners)
    Tax Processing and Review
  • Salaries Tax,
  • Profits Tax - Sole-proprietorships,
  • Property Tax, and
  • Personal Assessment
  • Unit 3
    (managed by 1 Assistant Commissioner)
  • Collection
  • Inspection
  • Estate Duty
  • Stamp Duty, and
  • Business Registration
  • Unit 4
    (managed by 1 Assistant Commissioner)
    Field Audit and Investigation
    Headquarters Unit
  • Information Systems
  • Training
  • Taxpayer Services, and
  • Departmental Administration

  • Overall Establishment
    Unit Number of Staff
    Commissioner's Unit 67
    Headquarters Unit 337
    Unit 1 407
    Unit 2 1,517
    Unit 3 752
    Unit 4 256
    Total 3,336


    The Commissioner, the two Deputy Commissioners and the five Assistant Commissioners form the top management of the Department.

    As at 31 March 2001, the Department had an establishment of 3,335 permanent posts (including 25 posts for directorate officers) and 1 supernumerary directorate post in 6 Units. Of the total, 2,018 posts were for departmental grades officers (namely Assessors, Taxation Officers and Tax Inspectors), who were required to perform duties directly concerned with taxation. The remaining 1,318 posts were for common / general grades officers, who provided supporting administrative, information technology and clerical services (Figure 39).

    Figure 39 Staff Establishment
    Rank 1997-98 1998-99 1999-2000 2000-01
    Assessing Officers (Professional) 718 724 737 724
    Taxation Officers 1,168 1,170 1,170 1,164
    Tax Inspectors 134 134 134 130
    Common/general grade officers 1,324 1,324 1,315 1,318
    Total 3,344 3,352 3,356 3,336

    Most of the professional officers serving in the Department were below the age of 45 (Figure 40). The ratio of male to female professional officers was 1:1.1.

    Figure 40 Age Profile of Professionals
    Age Group Male Female Total
    Number of staff Percentage Number of staff Percentage Number of staff Percentage
    Below 25 3 1% 2 1% 5 1%
    25 to below 35 89 27% 142 37% 231 32%
    35 to below 45 123 37% 174 46% 297 42%
    45 to below 55 109 33% 62 16% 171 24%
    55 and over 8 2% 0 0% 8 1%
    Total 332 100% 380 100% 712 100%

    Staff Promotions and Turnover

    In 2000-01, 28 departmental grades officers and 9 general grades officers were promoted. 94 officers were recruited by or transferred to the Department. During the year, 147 officers left the Department.

    Training and Development

    The Department is committed to enabling staff to acquire the knowledge, skills and attitudes which are necessary if they are to contribute their best to the achievement of our vision of becoming an excellent tax administration. During 2000-01, a total of 16,227 man-days were spent on staff training and development, representing an increase of almost 29% over the figure for the previous year.

    Induction Training

    The Department's Training Section conducts a two-part taxation law and practice course with formal examinations for newly appointed Assistant Assessors. Induction courses are also conducted for all grades of staff upon their joining the Department, as well as weekly orientation talks and tours for new comers.

    Continuing Professional Education

    During the year, 10 seminars, with 1,499 participants, were held under the in-house Continuing Professional Education (CPE) Programme. The topics of the seminars were chosen with a view to keeping officers abreast of the latest tax issues, and to widen their knowledge in related fields.

    5 of the seminars were conducted by staff speakers :

    1. E-commerce and its tax implications
    2. The Winning Path (an experience sharing session on Board of Review proceedings)
    3. Video seminar "In Search of Excellence"
    4. Tax Update
    5. Latest Developments in Information System Strategy (ISS) Projects

    The other 5 seminars were delivered by visting expert speakers :

    1. Emotional Intelligence [EQ] - An Overview
    2. International Accounting Standards
    3. Growth Enterprise Market
    4. E-learning in the Hong Kong Civil Service
    5. An Overview of the Mandatory Provident Fund system

    Video sessions were arranged for those who could not attend the seminars.

    Besides the CPE Programme, the Department also encourages and sponsors officers to attend seminars organized by academic and professional institutes. During the year, 103 officers were sponsored by the Department to attend such seminars.

    Overseas Training

    Officers were sent to overseas training courses to broaden perspective, enhance knowledge and expertise, and develop management and leadership skills and potential.

    During 2000-01, 18 professional officers attended overseas courses in Australia, Korea, Malaysia, the Netherlands, Singapore, the United Kingdom and the United States. In addition, 1 officer attended a course at Tsinghua University in Beijing, and 2 officers went on familiarization visits to Changdu, Mianyang, Guiyang and Zunyi.

    Other Training

    Officials of the Organization for Economic Co-operation and Development (OECD) visited the Department and delivered a 2-day seminar on current international tax issues, including e-commerce, harmful tax practice and double tax arrangements.

    Our officers also attended a wide range of courses on other topics, including Putonghua and English language training, the use of Chinese in official writing, report writing skills, human resources management and computer applications. These courses were organized by the Civil Service Training and Development Institute and other external organizations.

    Staff Relations and Welfare

    The Department recognizes that it is important to effectively communicate with staff at all levels if we are to maxmise the Department's operational efficiency and productivity.

    The Departmental Consultative Committee (DCC)

    An important channel of communication is the Departmental Consultative Committee, which is chaired by the Deputy Commissioner (Operations). The DCC enables management and staff representatives to exchange views on a wide range of issues of mutual concern. These include recruitment, promotions, career postings, training, working environment, office security and safety, and staff welfare. The DCC helps to promote better understanding and co-operation between both parties.

    The General Grades Consultative Committee (GGCC)

    Staff members of the clerical and secretarial grades continue to make good use of the General Grades Consultative Committee to discuss matters relating to their grades with the management.

    The "Meet-the-Staff Programme"

    To further enhance communication between senior management directorate officers and the non-directorate officers, the "Meet-the-Staff Programme" runs well in soliciting feedback from staff in respect of specific issues they are likely to have an interest in.

    The IRD Staff Suggestion Committee

    During 2000-01, the Department received 13 constructive suggestions from staff through the Staff Suggestion Scheme. Many of them have been put into practice. Six of the officers concerned were granted cash awards in recognition of their contributions and efforts.

    The Excellent Service Programme

    This one-year pilot programme was introduced to encourage staff to map out improvement proposals which would be beneficial to both management and staff. The results were very encouraging, with a total of 17 improvement projects proposed by the 8 Excellent Service Teams.

    The Inland Revenue Department Newsletter

    The Departmental Newsletter is published quarterly to disseminate information to staff about the activities of and changes in the Department. With articles and contributions from staff, it provides an additional communication channel between management and staff.

    The Inland Revenue General Staff Welfare Fund

    The Fund helps to relieve hardship by providing interest-free loans and grants to staff with unexpected financial difficulties.

    The Long Service Travel Award Scheme

    In 2000-01, 30 long-serving officers were granted awards of free travel, together with their spouses, under the Long Service Travel Award Scheme.

    The IRD Sports Association

    In pursuance of the Association's objective of promoting members' social, intellectual and athletic interests, the Association organized a wide variety of social and recreational activities for the staff and their family in the year 2000-01. These activities included a Fun Fair, the Annual Dinner, a Spring Festival Concert, Lantern Festival Riddles, camping outings, health talks, courses, sports events and competitions. All activities were well received by the members.

    Besides providing activities for the benefit of its members, the Association also contributes to society. In February 2001, the General Committee of the Association joined the "New Territories Walk" organized by the Community Chest. More than $20,000 was raised for the Community Chest on this occasion.

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    (Last updated/reviewed : February 18, 2002)