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If you are not satisfied with the services of the Department, you may lodge a complaint with the Complaints Officer by the following methods. To facilitate our investigation and follow-up, please provide your name, correspondence address, telephone number and your file number with this Department (where applicable).

By telephone: 2594 5000
By post: G.P.O. Box 11234, Hong Kong
In person: 15/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong
By fax: 2802 7625
By e-mail:
Office hours:  
Monday to Friday 8:15 am to 12:30 pm
  1:30 pm to 5:30 pm

For more information, you may refer to the pamphlet “A Brief Guide on Complaints (How and where to lodge complaints?)” .

If you feel that your complaint has not been dealt with adequately or needs further review, you may write to the Department’s Complaints Liaison Officer by the following channels:

By post: G.P.O. Box 11234, Hong Kong
By fax: 2802 7625
By e-mail:

Please note that:

  • The Department will not accept underpaid mail items. Please pay sufficient postage to ensure your mail items can duly reach us. (Details)
  • The submission of electronic record is acceptable only if it conforms to the prescribed format, manner and procedure as stipulated under section 11(2) of the Electronic Transactions Ordinance (Cap. 553).
  • Transmission of e-mails are vulnerable to third-party interception. You should consider to send your written enquiry by mail or fax if the content is private and confidential. Alternatively, if you have a recognized digital certificate, you may consider to encrypt your e-mail with the corresponding public key of our e-mail address. Please note that reply to your e-mail enquiry will not be made via e-mail unless you requested and have your recognized public key available for encryption.