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Important Notices

About This Site

This website is produced and maintained by the Inland Revenue Department (IRD), the Hong Kong Special Administrative Region Government of the People's Republic of China. Overseas Internet users should note that the telephone numbers and facsimile lines of Hong Kong are preceded by the area code "852" and "$" in documents, unless specified, refers to Hong Kong dollars

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Copyright Notice

The content available on this website, including but not limited to all text, graphics, drawings, diagrams, photographs and compilation of data or other materials are protected by copyright. The Government of the Hong Kong Special Administrative Region is the owner of all copyright works contained in this website. Any reproduction, adaptation, distribution, dissemination or making available of such copyright works to the public for commercial use is strictly prohibited unless prior written authorization is obtained from the Inland Revenue Department ("the IRD"), Hong Kong Special Administrative Region. Permission is however given for the re-dissemination or reproduction of information contained in this website provided that the source of the information is acknowledged and that the re-dissemination or reproduction is for a non-commercial purpose.

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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The information provided by the Inland Revenue Department ("the IRD") on this web site is for reference only. Whilst the IRD endeavours to keep the content of this web site accurate and up-to-date, no warranty or guarantee, express or implied, is given as to the accuracy of the information. The Government of the Hong Kong Special Administrative Region ("the Government") and the IRD accept no liability for any loss and damages arising from or related to the use of the contents.

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.