Inland Revenue Department 60th Anniversary

IRD celebrates its 60th anniversary in 2007-08. Let us go into the time tunnel to revisit the history of the Department in the past 60 years:

Commissioners of Inland Revenue
  Name Duration  
  Mr E W PUDNEY 1.1.1947-1.2.1951  
  Mr W F WATSON, O.B.E. 2.2.1951-26.5.1957  
  Mr W J DRYSDALE 1.4.1958-15.7.1963  
  Mr A D DUFFY, O.B.E. 16.7.1963-11.5.1972  
  Mr F E RAINBOW, O.B.E. 12.5.1972-26.1.1975  
  Mr R V GIDDY, C.B.E. (1979) 27.1.1975-19.9.1979  
  Mr V A LADD, C.B.E. 20.9.1979-31.7.1985  
  Mr Anthony AU-YEUNG FU, O.B.E. (1989), C.B.E. (1997), J.P. 1.8.1985-23.4.1996  
  Mr WONG Ho-sang, J.P. 24.4.1996-18.8.1999  
  Mrs LAU MAK Yee-ming, Alice, J.P. Since 1.3.2001  

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Revenue Collection and Cost of Collection

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IRD Departmental Grades
Number and Ratio of Male and Female Staff



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Major Events



1947-48 to 1956-57
 
1 April 1947
The Inland Revenue Department was established
3 May 1947

The Inland Revenue Ordinance 1947 was enacted to impose tax on earnings and profits

1 April 1949
The Estate Duty Office was transferred to the Inland Revenue Department from the Treasury
20 September 1952
The Inland Revenue Ordinance Committee was appointed to review the Inland Revenue Ordinance
1 February 1956
The Stamp Duty Office was transferred to the Inland Revenue Department from the Treasury
1 April 1956
The Department took over from the Treasury the responsibilities for collecting entertainments tax, bets and sweeps tax and public dance-halls tax
1 April 1956
The property tax charge on land and buildings in the New Territories was suspended
 

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1957-58 to 1966-67
 
1 April 1957
The Business Registration Office was transferred to the Inland Revenue Department from the Commerce and Industry Department
April 1958
The Investigation Section was established to investigate tax evasion cases
7 April 1966
The Second Inland Revenue Ordinance Review Committee was appointed to review the Inland Revenue Ordinance
1 July 1966
Hotel accommodation tax was introduced
 

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1967-68 to 1976-77
 
Late 1960s
The Department commenced the use of computers for storing and analysing assessment data
1 April 1970
Public dance-halls tax was abolished
1 April 1973
Entertainments tax on cinema admission was suspended
The basis of salaries tax assessment was changed to current year and payment of provisional salaries tax was demanded
1 April 1974
The property tax charge on land and buildings in the New Territories was re-introduced
1 April 1975
The basis of profits tax assessment was changed to current year and payment of provisional profits tax was demanded
1 April 1975
Entertainments tax on cinema admission was re-introduced
February 1976
The Third Inland Revenue Ordinance Review Committee was appointed to review the Inland Revenue Ordinance
1 April 1976

The basis of property tax assessment was changed to notional rent

 

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1977-78 to 1986-87
 
January 1978
The Complaints Section was established to deal with complaints
March 1978
The number of charging heads for stamp duty was reduced from 55 to 13
September 1978
The Department's first multi-function computer system, the Business Registration System, was implemented
December 1979
Main offices of the Department were moved to Windsor House, Causeway Bay
1981
The Department's own computer centre was established
May 1981
The Stamp Duty Ordinance came into force
The number of charging heads for stamp duty was reduced from 13 to 4
25 February 1982
Interest received from foreign currency deposits placed with financial institutions in Hong Kong was exempted from interest tax
1 April 1983
The basis of property tax assessment was changed to actual rent received and payment of provisional property tax was demanded
17 October 1983
Interest received from local currency deposits placed with financial institutions in Hong Kong was exempted from interest tax
14 March 1986
Anti-tax avoidance provisions were introduced
 

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1987-88 to 1996-97
 
12 October 1987
The Joint Liaison Committee on Taxation was established
April 1988
The Central Enquiry Counter Service was established
1 April 1989
Interest tax was abolished
1 April 1990
Separate tax filing, assessment and payment in respect of salaries tax were introduced for married couples
December 1991
The Department moved to Revenue Tower (originally known as Wanchai Tower III)
31 January 1992
The stamp duty charge was extended to agreements for sale and purchase of residential property
1 April 1992
Entertainments tax on cinema admission was abolished
1 January 1993
Performance Pledges were introduced
1 April 1993
Entertainments tax on admission to horse race meetings was abolished
1 April 1994
A single composite tax return for individuals to report salary, property and business income was introduced
May 1996
The Department's Homepage was launched
 

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1997-98 to 2007-08
 
July 1997
A Working Group was appointed to conduct a comprehensive review of profits tax
11 February 1998
A limited double taxation arrangement was entered into with the Mainland of China
1 April 1998
The advance ruling service was introduced
May 1999
Counter service for collection of income and profits tax payments was taken over by the Treasury
(The counter collection service was later out-sourced to the Hongkong Post in October 2001)
May 2000
The Taxpayer's Charter was launched
19 January 2001
On-line services for tax filing, business registration applications and enquiries were launched
April 2001
The "Assess First, Audit Later" (AFAL) assessment system was implemented
April 2003
The use of passwords for online tax filing was introduced
August 2003
Football betting duty was introduced
10 December 2003
The first Comprehensive Double Taxation Agreement was signed with Belgium
August 2004
Property e-stamping service was launched
11 February 2006
Estate duty was abolished
21 August 2006
A Comprehensive Double Taxation Arrangement was signed with the Mainland of China
1 September 2006
The basis of charging betting duty on horse races was changed from gross bets to net stake receipts
19 January 2008

Taxpayer Portal (eTAX) was launched

 

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