Taxpayer's Charter

The Charter is for everyone who has dealings with the Inland Revenue Department on tax matters.It applies to individuals, companies, partnerships and other organizations.

What is in the Charter?

The Charter outlines:

• your rights as a taxpayer,
• your obligations as a taxpayer.

Using the Charter

The Charter provides you with a quick reference of your rights and obligations as a taxpayer .

The service standards you can expect from the Inland Revenue Department are set out in its Performance Pledge. Details of the performance targets are published in its performance pledge leaflets and pamphlets. The Department reviews its performance pledges from time to time to keep pace with the changing needs and aspirations of the community.

1.  Tax Liability
You only have to pay the amount of tax due under the law.

2.  Courteous Treatment
You are entitled to courteous treatment in your dealings with us.

3.  Professional Service
You are entitled to receive our service in a timely manner in accordance with our pledged standards. You can expect assistance from us to help you understand and meet your tax obligations. You can expect us to act in an impartial, professional and fair manner.

4.  Privacy and Confidentiality
You are entitled to expect that the information you provide us will be used only for purposes the law allows; that it will not be disclosed to anyone, except as authorized by law.

5.  Access to Information
You are entitled access to your own tax information held by us as permitted by the law.

6.  Bilingual Service
You are entitled to our service in Chinese or English, at your choice.

7.  Complaints and Appeals
If you are not satisfied with our service, you have the right to give comments and complain to us or to the Ombudsman. If you disagree with the amount of your tax assessment, you have the right of objection and appeal.

Honesty
You should be honest in your dealings with us.

Lodgement of Returns, Documents and Information
You should file correct returns and documents and provide complete and accurate information within time limits specified.

Tax Payment
You should pay your tax due on time.

Record Keeping
You should keep sufficient records to enable your tax liability to be ascertained accurately.

Keeping IRD Posted
You should keep us informed upon change of business or correspondence address.