1999-2000 Annual Report, Inland Revenue Department
(Text Only)

Human Resources


Organisation Chart | Establishment | Staff Promotions and Turnover | Training and Development | Wider use of Chinese | Staff Relations and Welfare | The IRD Sports Association

Organisation Structure of Inland Revenue Department
as at 31.3.2000


As at 31 March 2000, there were 6 units. The Commissioner, the two Deputy Commissioners and the five Assistant Commissioners form the top management of the Department.

Deputy Commissioner (Technical) is responsible for overseeing the operations of Commissioner's Unit, Unit 1 and Unit 2.

Deputy Commissioner (Operations) is responsible for overseeing the operations of Unit 3, Unit 4 and Headquarters Unit.

Responsiblities of Units
Unit Duties
Commissioner's Unit
  • Appeals
  • Technical Research
  • Double Taxation
  • Charitable Donations
  • Complaints, and
  • Internal Audit
  • Unit 1
    (managed by 1 Assistant Commissioner)
    Tax Processing and Review
  • Profits Tax - Corporations and Partnerships
  • Unit 2
    (managed by 2 Assistant Commissioners)
    Tax Processing and Review
  • Salaries Tax,
  • Profits Tax - Sole - proprietorships,
  • Property Tax, and
  • Personal Assessment
  • Unit 3
    (managed by 1 Assistant Commissioner)
  • Collection
  • Inspection
  • Estate Duty
  • Stamp Duty, and
  • Business Registration
  • Unit 4
    (managed by 1 Assistant Commissioner)
    Headquarters Unit
  • Field Audit
  • Information Systems
  • Training
  • Taxpayer Services, and
  • Departmental Administration

  • Overall Establishment
    Unit Number of Staff
    Commissioner's Unit 67
    Headquarters Unit 457
    Unit 1 408
    Unit 2 1,517
    Unit 3 761
    Unit 4 146
    Total 3,356



    The Commissioner, the two Deputy Commissioners and the five Assistant Commissioners form the top management of the Department.

    As at 31 March 2000, the Department had an establishment of 3,356 posts, including 25 posts for directorate officers, in 6 Units. Of the total, 2,041 posts were for departmental grades officers (namely Assessors, Taxation Officers and Tax Inspectors), who were required to perform duties directly concerned with taxation. The remaining 1,315 posts were for common/general grades officers who provided supporting administrative and clerical services (Figure 41).

    Most of the professional officers serving in the Department were below the age of 45 (Figure 42). The ratio of male to female professional officers was approximately 1:1.1.

    Figure 41 Staff Establishment
    Rank 1996-97 1997-98 1998-99 1999-2000
    Assessing Officers (Professional) 717 718 724 737
    Taxation Officers 1,146 1,168 1,170 1,170
    Tax Inspectors 133 134 134 134
    Common/general grade officers 1,343 1,324 1,324 1,315
    Total 3,339 3,344 3,352 3,356

    Figure 42 Age Profile of Professionals
    Age Group Male Female Total
    Number of staff Percentage Number of staff Percentage Number of staff Percentage
    Below 25 7 2% 15 4% 22 3%
    25 to below 35 105 31% 152 40% 257 35%
    35 to below 45 126 37% 163 42% 289 40%
    45 to below 55 96 28% 53 14% 149 21%
    55 and over 8 2% 0 0% 8 1%
    Total 342 100% 383 100% 725 100%

    Staff Promotions and Turnover

    In 1999-2000, 17 departmental grades officers and 4 common/general grades officers were promoted. 76 officers were recruited by or transferred to the Department. Of the total, 12 were departmental grades officers (Figure 43). During the year, 82 officers left the Department.

    Figure 43 Number of New Appointments
    (Departmental Grades)
    Rank Number of Staff
    Assistant Assessor 10
    Tax Inspector II 2
    Total 12

    Training and Development

    The Department fully appreciates the importance of training and development, and its role in enhancing staff potentials and performance. 12,585 man-days were spent on staff training during 1999-2000. This represents an increase of 6% as compared with the previous year.

    Induction Training

    The trainers of the Department conduct a two-part taxation law and practice course with formal examinations for the newly appointed Assistant Assessors. They also provide induction courses for all grades of staff upon their joining the Department. Weekly induction talks and tours are conducted for the new comers who joined the Department in that week.

    Continuing Professional Education

    The purpose of the in-house Continuing Professional Education (CPE) Programme organised by the Training Committee is to keep professional officers abreast of the latest tax-related knowledge. During the year, 12 seminars were held under the CPE programme with a total of 2,755 participants.

    7 of the seminars were conducted by staff speakers :

    The other 5 seminars were delivered by experts in various fields :

    Video sessions were arranged for those who could not attend the seminars.

    The Department also encourages and sponsors officers to attend various seminars organised by academic and professional institutes. During the year, 114 officers were sponsored by the Department to attend such seminars.

    Overseas Training

    Overseas training offers good opportunities to officers for broadening their perspective, enhancing their knowledge and expertise, and developing their management and leadership skills and potentials.

    During 1999-2000, 18 professional officers attended overseas courses in the United Kingdom, the United States, Canada, Malaysia, Austria, Australia and Korea. In addition, one officer attended a Tsinghua course in Beijing about the Mainland's legal system, government structure, culture and related matters.

    Other Training

    Officers of the Department are also given training courses organised by the Civil Service Training and Development Institute or other organisations. These include courses on Putonghua and English language training, the use of Chinese in official writing, report writing skills, human resources management and various computer courses.

    Wider use of Chinese

    During 1999-2000, the Department continued to arrange training courses for the staff to increase their proficiency in Chinese Language. In addition, the Department's Committee on Comprehensive Chinese Communication conducted at the end of 1999 a survey on the use of Chinese by staff. The results revealed that the percentage of using Chinese language has increased further as compared with the 1998 survey.

    Staff Relations and Welfare

    Maintaining effective communication with staff at all levels is of utmost importance in enhancing the Department’s operational efficiency and productivity.

    The Departmental Consultative Committee (DCC)

    This is chaired by the Deputy Commissioner (Operations) and aims at promoting better understanding and co-operation between management and staff. Representatives of staff groups and associations continue to make good use of DCC meetings as a means of exchanging views with management on a wide range of issues of mutual concern. These include promotion, career posting, training, recruitment, working environment, office security and safety and staff welfare. During the year, staff representatives were consulted on proposals in the various major areas under the Civil Service Reform and were kept informed of the progress.

    In view of the large number of common/general grades staff in the Department and the significant role played by them in the Department’s operation, a General Grades Consultative Committee was formed in June 1999. This provides a useful channel for general grades staff to discuss and voice out their opinions on matters of specific interest to their grades, and helps to strengthen communication and co-operation between management and general grades staff.

    The "Meet-the-Staff Programme"

    Apart from the above formal consultative channels, the “Meet-the-Staff Programme” for the Assessor grade officers works well in strengthening communication between the senior management and the non-directorate professional officers.

    The IRD Staff Suggestions Committee

    During 1999-2000, the Department received 32 constructive suggestions from staff through the Staff Suggestions Scheme. 2 of them were granted cash awards in recognition of staff's contribution and efforts.

    On staff motivation, the Department has continually organized many activities and functions in fostering a sense of belonging and in promoting customer service culture among staff. These activities include the annual Outreaching Programme, the Best Customer Service Award Competition and the Slogan Competition. The launch of the Excellent Service Programme in 1999-2000 was another new initiative in this aspect. Eight Excellent Service Teams were formed to take part in a one-year pilot programme with a view to mapping out improvement proposals beneficial to both management and staff.

    The Inland Revenue Department Newsletter

    The quarterly Departmental Newsletter continues to disseminate information to staff about activities of and changes in the Department. It provides an additional communication channel between management and staff.

    The Inland Revenue General Staff Welfare Fund

    This remains a ready source of finance in providing interest-free loans and grants to staff with unexpected financial hardship. The Fund also subsidizes the purchase of consolation gifts to hospitalized staff.

    The Long Service Travel Award Scheme

    In 1999-2000, 23 long-serving officers were granted awards of a free travel together with their spouses under the Long Service Travel Award Scheme.

    The IRD Sports Association

    The Association with the main objective of promoting sports and social activities and providing welfare for the staff and their families, organised a wide variety of activities during the past year including Fun Fair, Annual Dinner, Cantonese Operatic Songs Concert, camping, courses, sports event and competitions, etc. All of them have received overwhelming support from its members.

    Like the previous years, the Association continued to participate in charitable activities organised by other institutions. In December 1999, the General Committee of the Association joined the Charity Walk organised by the Hong Kong Society of Accountants to raise funds for Mother's choice.


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    (Last updated/reviewed : August 30, 2001))