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All requests for reproduction of IRD's materials available on this website for a commercial purpose should be made in writing, stating the purpose and the nature of materials to be reproduced. Where the requests for the reproduction of the IRD's materials would have the benefit of enhancing the public's tax knowledge and facilitating their tax compliance, such as in the publication of taxation textbooks and educational materials, permission will generally be given. Requests for creating a hyperlink to the IRD's website for a commercial purpose will usually not be entertained. If the requests are to be permitted, the scale of fees to be charged for materials reproduced would be as follows :
(a) A flat rate of $1,000 for reproduction of each Departmental Interpretation Practice & Note, tax guide and IRD annual report available on IRD website (in whole or in part) in any format such as taxation textbooks, teaching materials or electronic library.
(b) A flat rate of $100 for reproduction of each Inland Revenue and Board of Inland Revenue forms, one-sheet leaflet as well as information extracted from each page on IRD website.
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Users who link from the IRD web site to sites provided by other organizations should be aware that the information on those sites has been compiled and issued by those organizations. The Government and the IRD accept no responsibility for the content of any site to which a hypertext link from this site exists and shall not be liable for any loss or damage arising from or related to its use.