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  Home >  Public Forms and Pamphlets > Public Forms

Public Forms

Introduction :

The forms are available in different formats. Below are the detailed descriptions of each format:

PDF/Fillable PDF Form
Download Form (PDF) PDF file can be opened with Adobe Acrobat Reader which is available at the Adobe Systems Incorporated. After completion of the printed form, remember to sign it before submission. Submission of the form can be made by post, by fax or in person to our offices unless specified otherwise.
 
Download Form (PDF) Since built-in PDF viewer of some browsers (e.g. Google Chrome) may not be able to perform the validation check embedded in the fillable PDF form properly, please download the fillable PDF form to local drive, open and complete the form using Adobe Acrobat Reader. After completion, please print the filled form and remember to sign it before submission. Submission of the form can be made by e-mail, by post, by fax or in person to our offices unless specified otherwise.
 
Download Form (PDF) Since built-in PDF viewer of some browsers (e.g. Google Chrome, Firefox, Safari) may not be able to perform the functions embedded in the fillable PDF form which can generate QR code, please download the fillable PDF form to local drive, open and complete the form using the latest version of Adobe Acrobat Reader. After completion, please print the filled form and remember to sign it before submission. Submission of the form can be made by e-mail, by post, by fax or in person to our offices unless specified otherwise.
 
Web Accessibility Conformance Statement We are committed to ensuring that our website conforms to the World Wide Web Consortium (W3C) Web Content Accessibility Guidelines (WCAG) 2.0 Level AA requirements to the maximum extent possible. This page may, however, contain PDF documents in which not all Level AA accessibility features have been incorporated.

e-Fillable Form
Online Form / e-Fillable Form You can fill in the form electronically and print a filled form for submission. Submission of the form can be made by e-mail, by post, by fax or in person to our offices unless specified otherwise. For system requirements of using the Form, please refer to the link below. https://www.gov.hk/en/about/helpdesk/softwarerequirement/onlineservice.htm

"e-Form supporting "iAM Smart"
" iAM Smart" users can complete and sign the e-Form, and submit the e-Form through Internet.  For system requirements of using "iAM Smart", please refer to below link.  https://www.iamsmart.gov.hk/en/

 

Download Forms and Electronic Forms Available :

 

General Information
General Information
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
IR 1241 Message Form IR 1241(PDF)  IR1241 taxctr1@ird.gov.hk
IR 1249 Notification of Change of Postal Address IR 1249(PDF)  IR1249 taxctr1@ird.gov.hk 
IR 1408 CEPA - Requisition for copies of Tax Documents IR 1408(PDF)  IR 1408 taxinfo@ird.gov.hk
IR 6104 Application for Taxpayer Identification Number (TIN) and / or Access Code by existing eTAX user or person with tax file in IRD IR 6104(PDF) IR6104  
IR 6169 Application for opening an eTAX Account by new user with no tax file in IRD IR 6169(PDF) IR6169  

 

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Automatic Exchange of Financial Account Information
Automatic Exchange of Financial Account Information
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
IR 1458 Application for Business Registration Number Equivalent by Financial Institution IR 1458(PDF) IR 1458  
IR 1459 Notification of Details of Person Authorized to Register/Operate an AEOI Account IR 1459(PDF) IR 1459  
IR 1460 Application for Lead Operator Reference Number IR 1460(PDF) IR 1460  
IR 1463 Notification of Reporting Financial Account Information to Participating Jurisdictions IR 1463(PDF) IR 1463  

 

Country-by-Country Reporting
Country-by-Country Reporting
(Facsimile transmission is not acceptable for Forms IR1465/1466)
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
IR 1465 Authorization Form for Registration / Operation of CbC Reporting Account IR1465 IR 1465  
IR 1466 Application for Lead Operator Reference Number / Operation of CbC Reporting Account IR1466 IR 1466  

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Double Taxation Relief
Double Taxation Relief
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
Certificate of Resident Status

(1) Related to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
IR 1313A Application for Certificate of Resident Status
(Company, Partnership, Trust or other Body of Persons)		 IR 1313A(PDF) IR 1313A   
IR 1314A Application for Certificate of Resident Status
(Individuals)		 IR 1314A(PDF) IR 1314A   

(2) Related to the Comprehensive Agreement for the Avoidance of Double Taxation signed between Hong Kong and other jurisdictions (apart from the Mainland of China)
IR 1313B Application for Certificate of Resident Status
(Company, Partnership, Trust or other Body of Persons)		 IR 1313B(PDF) IR 1313B   
IR 1314B Application for Certificate of Resident Status
(Individuals)		 IR 1314B(PDF) IR 1314B   
Mutual Agreement Procedure
IR 1454 Application to Initiate Mutual Agreement Procedure IR 1454(PDF) IR 1454  

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Profits Tax
Profits Tax
(Facsimile transmission is not acceptable for Forms IR1328/IR1328A)
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
Supplementary Forms to Profits Tax Returns
(Facsimile transmission is not acceptable for Forms BIRS1 to BIRS14)
BIRS1 Supplementary Form S1 - Person electing for two-tiered profits tax rates Supplementary Form S1    
BIRS2 Supplementary Form S2 - Transfer pricing Supplementary Form S2    
BIRS3 Supplementary Form S3 - Expenditure on research & development Supplementary Form S3    
BIRS4 Supplementary Form S4 - Expenditure on energy efficient building installation Supplementary Form S4    
BIRS5 Supplementary Form S5 - Ship-owner Supplementary Form S5    
BIRS6 Supplementary Form S6 - Professional reinsurer Supplementary Form S6    
BIRS7 Supplementary Form S7 - Authorized captive insurer Supplementary Form S7    
BIRS8 Supplementary Form S8 - Qualifying corporate treasury centre Supplementary Form S8    
BIRS9 Supplementary Form S9 - Qualifying aircraft lessor Supplementary Form S9    
BIRS10 Supplementary Form S10 - Qualifying aircraft leasing manager Supplementary Form S10    
BIRS11 Supplementary Form S11 - Qualifying ship lessor Supplementary Form S7    
BIRS12 Supplementary Form S12 - Qualifying ship leasing manager Supplementary Form S8    
BIRS13 Supplementary Form S13 - Specified insurer Supplementary Form S9    
BIRS14 Supplementary Form S14 - Licensed insurance broker company Supplementary Form S10    
 
IR 623 Notification of Arrival in Hong Kong of Non-resident Entertainer(s)/Sportsmen IR 623(PDF)     
IR 831 Notice of Objection / Application for Revision of Assessment IR 831(PDF)    taxctr1@ird.gov.hk
IR 957 Profits Tax Computation IR 623(PDF)    
IR 957A Proforma Profits Tax Computation
(Sole Proprietorship Business)		 IR 957A(PDF)    
IR 1121 Application for Holdover of Provisional Tax IR 957A(PDF)  IR 1121 taxctr1@ird.gov.hk
IR 1263 Request under section 88B of the Inland Revenue Ordinance (Cap. 112) for a Notice of No Objection to a Company / Limited Partnership Fund being Deregistered

Notes and Instructions for Form IR1263 (IR1263A)		 Request under section 88B of the Inland Revenue Ordinance (Cap. 112) for a Notice of No Objection to a Company being Deregistered  IR 1263(PDF)

Notes and Instructions for Form IR1263(PDF)  		    
IR 1297 Application for Advance Ruling
 

Information Sheet for Form IR1297 (IR1298)		 Application for Advance Ruling  IR 1297(PDF)

Notes and Instructions for Form IR1297(PDF)		    
IR 1328 Letter of Indemnity IR 6168 (PDF)     
IR 1328A Letter of Indemnity (For Agent) IR 6168 (PDF)     
IR 6168 Notification of Chargeability to Profits Tax IR 6168 (PDF)  IR 6168  

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Salaries Tax and Personal Assessment
Salaries Tax and Personal Assessment
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
Supplementary Forms to Tax Return - Individuals
(Facsimile transmission is not acceptable for Forms BIRSP1 to BIRSP3)
BIRSP1 Supplementary Form SP1 - Person electing for two-tiered profits tax rates Supplementary Form SP1   taxctr1@ird.gov.hk
BIRSP2 Supplementary Form SP2 - Expenditure on research & development  (R&D) Supplementary Form SP2   taxctr1@ird.gov.hk
BIRSP3 Supplementary Form SP3 - Deduction for expenditure on energy efficient building installation (EEBI) Supplementary Form SP3   taxctr1@ird.gov.hk
 
IR 76C Election for Personal Assessment and Claim for Deductions & Allowances IR 76C(PDF)    taxctr1@ird.gov.hk
IR 831 Notice of Objection / Application for Revision of Assessment IR 831(PDF)    taxctr1@ird.gov.hk
IR 1121 Application for Holdover of Provisional Tax IR 957A(PDF)  IR 1121 taxctr1@ird.gov.hk
IR 6044 Claim for Child Allowance and/or Dependent Brother or Dependent Sister Allowance IR 6044(PDF)  IR 6044 taxctr1@ird.gov.hk
IR 6071 Claim for Dependent Parent and Dependent Grandparent Allowance and/or Deduction for Elderly Residential Care Expenses IR 6071(PDF)  IR 6071 taxctr1@ird.gov.hk
IR 6072 Claim for Deduction for Home Loan Interest / Interest Payments to Produce Rental Income from Properties IR 6072(PDF)    taxctr1@ird.gov.hk
IR 6074A Agreement to Claim for Allowance / Deduction IR 6704A(PDF) IR 6074A  
IR 6104 Application for Taxpayer Identification Number (TIN) and / or Access Code by existing eTAX user or person with tax file in IRD IR 6104(PDF) IR 6104  
IR 6163 Request for Employer's Return of Remuneration and Pensions IR6163(PDF)  IR 6163 taxctr1@ird.gov.hk
IR 6167 Notification of Chargeability to Salaries Tax IR 6167(PDF) IR 6167  
IR 6173 Claim for Deduction for qualifying premiums paid under the Voluntary Health Insurance Scheme Policy IR 6173(PDF)    

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Property Tax
Property Tax
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
IR 831 Notice of Objection / Application for Revision of Assessment IR 831(PDF)    taxctr1@ird.gov.hk
IR 1121 Application for Holdover of Provisional Tax IR 957A(PDF) IR 1121 taxctr1@ird.gov.hk
IR 6129 Notification of Letting of Properties IR 6129(PDF)  IR 6129 taxctr1@ird.gov.hk

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Employers
Employers
(Facsimile transmission is not acceptable for Forms IR56B/E/F/G/M)
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
IR 56B  Employer's Return of Remuneration & Pensions
 ( * e-filing service available)		      
 - For employees still under employment for the year ended 31 March of the relevant year      
 - For the year ended 31 March 2021 IR 56B(PDF)    
IR 56B (AY)   - For the year ended 31 March of all years IR56B(AY)    
Notes and Instructions for Forms BIR56A Notes and instruction for Formd BIR56A and IR56B(PDF)    
Notes and Instructions for Forms IR56B Notes and instruction for Formd BIR56A and IR56B(PDF)    
IR 56E Notification by an employer of an employee who commences to be employed 
(* e-filing service available)		 IR56E    
IR 56F Notification by an employer of an employee who is about to cease to be employed
(* e-filing service available)		 IR56F    
IR 56G Notification by an employer of an employee who is about to depart from Hong Kong
(* e-filing service available)		 IR56G  
IR 56M Notification of remuneration paid to persons other than employees 
(* e-filing service available)		 IR56M    
Notes and Instructions for Form IR56M
(IR6036C)		 IR 6036C(PDF)    
IR 6036B Covering letter for Notification of remuneration paid to persons other than employees 
(* e-filing service available)		 IR6036B    
IR 6163 Request for Employer's Return of Remuneration and Pensions IR6163   IR 6163 taxctr1@ird.gov.hk
IR 1472 Cancellation of IR56 Form Data File Uploaded via Employer’s Return e-Filing Services (Mixed Mode) IR1472 IR 1472  

* Please click Electronic Filing of Employer's Return for details.

 

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Non-resident Individual (rendering services in Hong Kong)
Non-resident Individual (rendering services in Hong Kong)
Form No. Form Title Forms E-mail Addresses
IR 623 Notification of Arrival in Hong Kong of Non-resident Entertainers/Sportsmen IR 623(PDF)   
IR 623P * Notification of Payments Made to Non-resident Individuals Rendering Services in Hong Kong IR 623(PDF)   
IR 623R * Notification of Income Received by Non-resident Individuals Rendering Services in Hong Kong IR 623(PDF)   

* Please click Information Sheet For Form IR623P / IR623R for details.

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Tax Payments Refunds
Tax Payments & Refunds
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
IR 1273 Request for Letter of Confirmation of Payment Download Form (PDF) IR 1273 taxctr1@ird.gov.hk
IR 1306 Electronic Tax Reserve Certificates Scheme - Application Form Download Form (PDF)   e-Fillable Form    
IR 1317 Application for Bank Autopay/Change of Instruction Download Form (PDF)   e-Fillable Form    
IR 1318 Electronic TRCs Purchase Form Download Form (PDF)    
IR 1331 Authorization Form for Collection of Refund Notice and Cheque Download Form (PDF)    
IR 1333 Electronic TRCs Redemption Form Download Form (PDF) IR 1333 taxpay@ird.gov.hk
IR 1334 Statement of Tax Reserve Certificates - Requisition Form Download Form (PDF) IR 1334 taxpay@ird.gov.hk
IR 1360 Instalments Application - Individuals / Sole Proprietorships Download Form (PDF) IR 1360  
IR 1360A Instalments Application - Partnerships Download Form (PDF) IR 1360A  
IR 1360B Instalments Application - Corporations Download Form (PDF) IR 1360B  
IR 1360
(Y/A 2018/19)		 Instalments Application - Individuals / Sole Proprietorships Download Form (PDF)    
IR 1360A
(Y/A 2018/19)		 Instalments Application - Partnerships Download Form (PDF)    
IR 1360B
(Y/A 2018/19)		 Instalments Application - Corporations Download Form (PDF)    
IR 1360
(Y/A 2019/20)		 Instalments Application - Individuals / Sole Proprietorships Download Form (PDF)    
IR 1360A
(Y/A 2019/20)		 Instalments Application - Partnerships Download Form (PDF)    
IR 1360B
(Y/A 2019/20)		 Instalments Application - Corporations Download Form (PDF)    
IR 1360
(Y/A 2020/21)		 Instalments Application - Individuals / Sole Proprietorships Download Form (PDF)
IR 1360A
(Y/A 2020/21)		 Instalments Application - Partnerships Download Form (PDF)
IR 1360B
(Y/A 2020/21)		 Instalments Application - Corporations Download Form (PDF)

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Business Registration (Facsimile transmission is not acceptable for the following business registration forms excepting IRBR194.)
Business Registration
(Facsimile transmission is not acceptable for the following business registration forms excepting IRBR194.)
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
IRBR 61(Form 3),
IRBR 168		 Claim for Exemption from Payment of Fee and Levy under Section 9 of the Business Registration Ordinance IRBR 61 (Form 3)(PDF), IRBR 168  IRBR 61  
IRBR 64* Business Registration - Notification of Change of Partners IRBR 64 (PDF) IRBR 64  
IRBR 64A Business Registration - Notification of Change of Business Particulars for Limited Partnership Fund IRBR 64A (PDF)    
IRBR 177 Appointment Letter of an agent for the purpose of Business Registration Ordinance IRBR 177(PDF) IRBR 177  
IRBR 184 Application for 3-year Business Registration Certificate irbr 184 (PDF) IRBR 184  
IRBR 188B (3/2019) Authorization for change of payee’s name on concessionary refund cheque (Waiver Period from 1.4.2019 to 31.3.2020) IRBR 188B (PDF) IRBR 188B  
IRBR 188B (3/2020) Authorization for change of payee’s name on concessionary refund cheque (Waiver Period from 1.4.2020 to 31.3.2021) IRBR 188B (PDF) IRBR 188B  
IRBR 188B (3/2021) Authorization for change of payee’s name on concessionary refund cheque (Waiver Period from 1.4.2021 to 31.3.2022) IRBR 188B (PDF)  
IRBR 189 (3/2019) Computation of the Refund Amount (Waiver Period from 1.4.2019 to 31.3.2020) IRBR 189(3/2019)(PDF)    
IRBR 189 (3/2020) Computation of the Refund Amount (Waiver Period from 1.4.2020 to 31.3.2021) IRBR 189(3/2020)(PDF)    
IRBR 189 (3/2021) Computation of the Refund Amount (Waiver Period from 1.4.2021 to 31.3.2022) IRBR 189(3/2021)(PDF)    
IRBR 193* Notification of Change of Business Nature IRBR 193(PDF)IRBR 193(Normal)(PDF) IRBR 193  
IRBR 194 Request for Business Registration Application Forms IRBR 194(PDF) IRBR 194  
IRBR 199 Revocation of Election for 3-year Business Registration Certificate IRBR 199(PDF) IRBR 199  
IRBR 200* Notification of Commencement of Business by Corporation IRBR 200(PDF)IRBR 200(Normal)(PDF) IRBR 200  
IRBR 200A Notification of Commencement of Business for Limited Partnership Fund IRBR 200A(PDF)    
IRC 3110A*
 		 Notification of Change of Business Name IRC 3110A(PDF)IRC 3110a(Normal)(PDF) IRC 3110A  
IRC 3111A*
 		 Notification of Change of Business Address IRC 3111A(PDF)IRC 3111A(Normal)(PDF) IRC 3111A  
IRC 3111A*  Notification of Change of Business Address (For Data Import Only) / User Manual (Word) IRC 3111A_flow(PDF)  IRC311a flow user manual (MS Word)    
IRC 3111A*  Template Notification of Change of Business Address (For Data Import Only) IRC 3111A(Excel)    
IRC 3113 Notification of Cessation of Business IRC 3113(PDF) IRC 3113  

* With immediate effect, return of the original Business Registration Certificate for amendment is not required.

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Stamp Duty
Stamp Duty
Form No. Form Title Forms Support
iAM Smart/ e-Cert.		 E-mail Addresses
IRSD 25 Stamp Office, Hong Kong - Requisition for Allowance Ticket for spoiled or unwanted Stamps
 		 IRSD 25    
U3/SOA/F04 Application for Exemption of Stamp Duty under Section 29C(5A) of the Stamp Duty Ordinance (CAP.117)
 		 U3/SOA/F04  e-Fillable Form    
IRSD 102 Schedule of Landed Properties IRSD 102    
IRSD 106 Changes in Particulars Registered with the Stamp Office
 		 IRSD 106    
IRSD 109 "E-Stamp" Account Form
 		 IRSD 109  IRSD 109  
IRSD 110 Property Document - Summary of Stamping Application(s) (for application from 2 August 2004 onwards)
 		 IRSD 110    
IRSD 111(E) Stamping Request - Tenancy Agreement (for application from 2 August 2004 onwards)
 		 IRSD 111(E) IRSD 111(E)    
IRSD 112(E) Stamping Request – Agreement / Assignment IRSD 112(E) IRSD 112(E)    
IRSD 113(E) Stamping Request - Subsequent Agreement / Assignment ($100 Fixed Duty) (for application from 2 August 2004 onwards)
 		 IRSD 113(E) IRSD 113(E)    
IRSD 115(E) Adjudication Request - Nomination of Immovable Property IRSD 115(E)    
IRSD 116(E) Adjudication Request - Supplemental Agreement of Immovable Property
 		 IRSD 116(E)    
IRSD 117(E) Adjudication Request – Deed of Gift or Agreement/Assignment with no valuable consideration
 		 IRSD117 pdf IRSD 117(E)    
IRSD 118(E) Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2)/ Exemption of Special Stamp Duty / Buyer’s Stamp Duty
 		 IRSD 118(E)    
IRSD 121(E) Adjudication / Stamping Request - Intra-Group Agreement / Assignment (for application from 2 August 2004 onwards)
 		 IRSD 121(E)    
IRSD 125(E) Application for Refund of Stamp Duty under Section 29C(5B) of the Stamp Duty Ordinance, (Cap.117)
 		 IRSD 125(E)  e-Fillable Form    
IRSD 125A(E) Partial Refund of Ad Valorem Stamp Duty Paid under section 29DF of the Stamp Duty Ordinance (Cap. 117)
 		 IRSD 125(E)    
IRSD 125B(E) Application for Refund of Buyer’s Stamp Duty / Partial Refund of Ad Valorem Stamp Duty* for properties acquired for Redevelopment under section 29DD* / 29DE of the Stamp Duty Ordinance (Cap. 117) (For Applicant who is an Individual)
 		 IRSD 125(E)    
IRSD 125C(E) Application for Refund of Buyer’s Stamp Duty / Partial Refund of Ad Valorem Stamp Duty for properties acquired for Redevelopment under section 29DD* / 29DE of the Stamp Duty Ordinance (Cap. 117) (For Applicant which is a Body Corporate)
 		 IRSD 125(E)    
IRSD 126(E) Request for Cancellation of Stamp Certificate containing error(s) - Property
 		 IRSD 126(E)  e-Fillable Form    
IRSD 127(E) Agreement / Assignment / Tenancy Agreement - Application for Remission of Penalty for Late Stamping
 		 IRSD 127(E) IRSD 127  
IRSD 129(E) Request for Withdrawal of e-Stamping Application - Property
 		 IRSD 129(E) IRSD 129  
IRSD 131(E) Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2) / Exemption of Buyer’s Stamp Duty
 		 IRSD 131(E)    
IRSD 131A(E)  Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2) / Exemption of Buyer’s Stamp Duty
(For Declarations made outside Hong Kong)
 		 IRSD 131A(E)    
IRSD 131B(E) Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2)
 		 IRSD 131B(E)    
IRSD 131C(E) Statutory Declaration - Claiming for Partial Refund of Stamp Duty Paid for change of residential property cases
 		 IRSD 131C(E)    
IRSD 140(E) Request for Cancellation of Stamp Certificate containing error(s) - Share Transfer
 		 IRSD 140(E)    
IRSD 141(E) Request for Withdrawal of e-Stamping Application – Share Transfer
 		 IRSD 141(E)    
IRSD 142(E) Stamping Request - Share Transfer
SBUL 1 Return of Stock Borrowing Transactions SBUL 1
SBUL 1(MS Word)		 SBUL 1  
SBUL 2 Stock Borrowing and Lending Agreement Registration Form SBUL 2
SBUL 2(MS Word)		    
SBUL 3 Stock Borrowing Ledger SBUL 3    
SBUL 26 Notification of Execution of Stock Borrowing and Lending Agreement by Lender  SBUL 26    

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Estate Duty
Estate Duty
Form No. Form Title Forms E-mail Addresses
IRED 1*+ Affidavit for the Commissioner IRED 1(PDF)  
IRED 11*+ Corrective Affidavit IRED 11(PDF)  
IRED 12*+ Account for the Commissioner IRED 12(PDF)  
IRED 63A* Statement in lieu of Affidavit IRED 63A (PDF)  
IRED 30 Questionnaire about landed property IRED 30(PDF)  
U3/SC/E49 Questionnaire for Matrimonial Home Exemption Claim U3/SC/E49(PDF)  
UF3 Section 10(g) donation claim form UF3(PDF)  
 *: fax copy is NOT acceptable. Further details are available here.
 +: Affidavit/account in loose-leaf form is NOT acceptable, UNLESS the deponent/affirmant and the attesting solicitor/Commissioner for Oaths sign EACH AND EVERY page of the document.

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Access to Information
Access to Information
Form No. Form Title Forms E-mail Addresses
  Application for Access to Information Application for Access to Information(PDF)  taxinfo@ird.gov.hk

 

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