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

As at 31 March 2005, the Department had an establishment of 2,908 permanent posts (including 24 posts for directorate officers) in the Commissioner's Office and 6 Units. Of the total, 1,837 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 1,071 posts were for common/general grades officers, who provided supporting administrative, information technology and clerical services (Figure 39) .

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 1:1.24.

This is a bar-chart showing staff establishment by rank for 2001-02 to 2004-05.
The figures are as follows:
In 2001-02, the staff establishment is 3,295, including 735 Assessors (Professional), 1,163 Taxation Officers, 126 Tax Inspectors and 1,271 Common/general grade officers,
In 2002-03, the staff establishment is 3,211, including 731 Assessors (Professional), 1,153 Taxation Officers, 123 Tax Inspectors and 1,204 Common/general grade officers,
In 2003-04, the staff establishment is 3,079, including 722 Assessors (Professional), 1,139 Taxation Officers, 121 Tax Inspectors and 1,097 Common/general grade officers,
In 2004-05, the staff establishment is 2,908, including 677 Assessors (Professional), 1,043 Taxation Officers, 117 Tax Inspectors and 1,071 Common/general grade officers.


Age Group




Below 25







25 to below 35







35 to below 45







45 to below 55







55 and over














Staff Promotions and Turnover

In 2004-05, 29 departmental grades officers were promoted. 12 officers were transferred to the Department and 191 officers (including 127 officers retired under the Second Voluntary Retirement Scheme) left the Department.


Training and Development

The Department attaches great importance to training and development to enable staff to acquire the professional knowledge and skill and to foster a customer-oriented culture in serving the community. In 2004-05, a total of 8,401 training days were undertaken by staff which is equivalent to about 3 training days per staff. Highlights of the training programmes are:

Induction courses for all grades of staff upon their joining the Department

Induction course and on-the-job training provided by respective units to new officers and transferees

Briefing sessions held upon implementation of legislative amendments or launch of new services

Workshop on "Achieving Service Excellence" for frontline staff

Workshop on "Business Writing for Professionals" for assessing officers

Cross-units Experience Sharing Sessions on Technical Matters for assessing officers

Computer applications studies available for all staff

In addition to classroom training, the Department also encourages staff to embrace the new mode of learning through Internet/Intranet. The management, aiming to provide a better service and learning solution to the changing needs of the staff, supports the initiative to promote the culture of continuous self-learning among our colleagues and provide effective facilities to enable them to do so by means of e-learning. Training materials and information were uploaded onto our Intranet for officers to study at their own time and pace. This provides an effective way for the staff to acquire new knowledge and review what they have learnt.

In October 2004, 2 self-learning booths were installed to provide a means for colleagues, in particular for those who do not have computer or Internet facilities, to take the web courses during and outside core office hours.
Continuing Professional Education

11 in-house Continuing Professional Education (CPE) seminars were held during the year which were attended by 1,664 participants.

The topics of the seminars included:

Practical Hints in Handling Sources of Profits Cases
Trade Financing
Taxable Profits vs. Accounting Profits
Money Laundering
Implementation of CEPA
E-learning - A Channel of Self-development

Investment-linked Long Term Insurance Policies

Locality of Employment

EQ-Handling in Workplace

Video Seminar on "Identifying Tax-avoidance Schemes and Handling of Tax-avoidance Cases Involving Cross Border Issues"

The Tax Practitioners' Concern

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

The Department also encourages and sponsors officers to attend seminars organised by academic and professional institutes. During 2004-05, 114 officers were sponsored by the Department to attend such seminars.

Overseas and China Training

The Department continues to put emphasis on the international dimension of our tax administration to enable our professional officers to have necessary knowledge to deal with the increasing number of new global issues.

During 2004-05, 17 professional officers attended overseas courses in Korea, Malaysia, Singapore and the United States of America. In addition, 1 professional officer and 1 Official Languages Officer attended a course at Tsinghua University in Beijing and Beijing Normal University respectively, and 1 officer went on familiarisation visit to Shenyang and Dalian.

In October 2004, 2 professional officers attended a 2-week training programme in Yangzhou. This was a joint training programme organised by the Study Group on Asian Tax Administration and Research (SGATAR) and the main theme was "Computer Audit". The Department also sent 2 professional officers to the programme to act as the resource persons.
Other Training
In May 2004, the Financial Services and the Treasury Bureau and the Department together with the Organisation for Economic Cooperation and Development (OECD) jointly organised a 5-day training course on Goods and Services Tax in Hong Kong. Three expert instructors led the course which was participated by 65 local government officials including officers from this Department, the Census and Statistics Department, the Customs and Excise Department, the Department of Justice and the Financial Services and the Treasury Bureau.
Staff Relations and Welfare
Effective communication with staff at all levels is highly valued with the ultimate goal to enhance the efficiency in providing quality service to the public.

The Departmental Consultative Committee (DCC)


The Committee is chaired by the Deputy Commissioner (Operations) and comprises representatives from all staff unions/associations and staff groups in the Department. In addition to making contacts and distributing correspondence for sharing of views on ad hoc issues, the Committee holds its meetings regularly where staff and management exchange their views on a wide range of topics of mutual concern. Staff representatives are free to raise their subjects for discussion and management is open and ready to share its views on different major issues including recruitment, promotion, career posting, training, working environment, staff welfare and service-wide matters. The Committee is a formal effective forum to enhance the mutual communication and thus better understanding and co-operation between the staff and management.


The General Grades Consultative Committee (GGCC)

The Departmental Secretary, as the Chairperson of the Committee, is tasked with the mission to enhance the mutual communication and sharing of views between the management and the clerical and secretarial grades staff, who form a significant part of the Department's establishment. Since its formation in 1999, the Committee holds regular meetings to discuss a variety of issues and helps strengthen the co-operation between management and the clerical and secretarial grades staff and facilitates effective implementation of management initiatives.

The "Meet-the-Staff Programme"


The Programme was launched in 1996-97 to further enhance the communication between the staff and management and to supplement the formal consultative channel. The senior management of each Unit meets with the staff of different groups in a less formal atmosphere and shares views with them on subjects which are either related to the daily operation and working environment, or related to service-wide issues.


The IRD Staff Suggestion Scheme

During 2004-05, 11 suggestions were received with 3 of the proponents concerned granted different levels of cash awards and certificates of commendation in recognition of their contributions and efforts. The successful suggestions helped to bring about financial savings and improvement in work efficiency in the Department and were all implemented with rewarding results.

The Inland Revenue Department Newsletter


The departmental newsletter is published quarterly to serve as another communication channel between the staff and management. It disseminates both service-related matters and recreational activities through articles and contributions offered by staff and unit managements. It also serves as a quarterly round-up of the recreational activities organised by the Department's Sports Association.


The Inland Revenue General Staff Welfare Fund (IRGSWF)


The Inland Revenue General Staff Welfare Fund was established voluntarily by a group of staff in 1972. It operates on funds donated by staff on a voluntary basis. With the endorsement of the Claims Sub-committee, which is formed to consider applications for financial assistance, small amounts of interest-free loans and grants can be provided as a quick source of relief to help staff with unexpected financial difficulties. It also subsidises the purchase of consolation gifts to hospitalised staff.


Commendation Letter Scheme


In 2004-05, 53 officers who had provided outstanding service for a reasonably long period of time were awarded the Commissioner's Commendation Letter in recognition of their exemplary performance in the Civil Service. The presentation ceremony was held in March 2005.


SCS's Commendation Award 2004

In 2004, two officers were awarded the SCS's Commendation for having provided outstanding service for 5 consecutive years, in appreciation and recognition of their exemplary performance in the Civil Service. The presentation ceremony was held in September 2004.

The Long and Meritorious Service Travel Award Scheme


In 2004-05, 36 officers with long and meritorious service were granted awards of overseas travel, together with their spouses outside Hong Kong, under the Long and Meritorious Service Travel Award Scheme.


The IRD Sports Association


The IRD Sports Association continued to play an important role in developing the human resources of the Department. The Association strived to promote the intellectual, social and athletic interests of our colleagues. Through active participation in activities organised by the Association, our staff members strengthened their cohesiveness and sense of belonging.

The membership number of the Association kept on increasing. As at 31 March 2005, a total of 2,089 colleagues, i.e. more than 70% of IRD staff, have joined the Association as members. Starting from last year, retired staff may join the Association as ordinary members so that they can continue to support, participate and assist in organising the Association's activities.

Throughout the year, the Association organised many sports, social and recreational activities for colleagues and their families. These included Fun Fair, Annual Dinner, outings, interest classes, workshops as well as sporting events. The Association arranged "value-added luncheon talks" on a wide range of topics that were delivered by professional speakers from different fields. The Association also organised "lunchtime leisure series" including Fun with Djembe, Workshop on play therapy, Desk Stretches exercises, Pilates and Fat-burn aerobics. Members can acquire knowledge and regain energy from heavy workloads through joining these activities. Besides, the Association participated in sports competitions held by other organisations, including the HKICPA Football Competition and Fok Ying-tung Cup Tennis Tournament. We are most pleased to have won several top awards.

In parallel to expanding our Association's services, we are also mindful of charitable works and have contributed to the community through helping the needy. Last year, the Association organised a number of fund raising activities. In December 2004, the Association launched a donation drive to raise funds for the victims of massive earthquake and tsunami in the South Asia. A total sum of $412,000 was raised. Furthermore, the IRD Volunteer Team spared no efforts in organising various charitable activities, including fund raising, donation of candy and food to the needy families, as well as child training programmes and elderly services jointly with other voluntary organisations. In the year 2004-05, over 170 colleagues and their families rendered services in volunteer work with around 2,490 hours. Indeed, the Team helps to demonstrate our compassion and care to the less fortunate in the society.