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Enquiries and Miscellaneous


  • For common questions and answers on completion of Employer's Return, please click here.
  • Dial 187 8022 and our staff at the Enquiry Service Centre will be pleased to serve you.
  • Visit the Central Enquiry Counter at 1/F, Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong.

Other Useful Web Sites

  • For information relating to the “Employment Ordinance”, please visit the Web site of the Labour Department at
  • For information relating to “Mandatory Provident Fund or Recognized Occupational Retirement Schemes”, please visit the Web site of the MPF Authority at

Inland Revenue Department leaflets

  • Listed in the order of their PAM number: -
    • PAM 38 (e)
      Deductibility of Contributions for Employees and Self-employed persons (Mandatory Provident Fund Scheme or Recognized Occupational Retirement Scheme)
    • PAM 39 (e)
      A Guide to Salaries Tax (1) 
      (How to compute Salaries tax? What are separate taxation and joint assessment? How to lodge objection and holdover claim?)
    • PAM 40 (e)
      A Guide to Salaries Tax (2) 
      (Which income is assessable and which deductions are allowable)
    • PAM 42 (e)
      A Guide to Salaries Tax for people coming to work in Hong Kong 
      (Hong Kong office or non-HK office, HK employment or non-HK employment, the days-in-days-out basis of assessment)
    • PAM 43 (e)
      A Guide for the First Time Salaries Tax Taxpayers 
      (When and how should the employer report and whether the employee has to notify chargeability)
    • PAM 44 (e)
      How to tax the provision of a place of residence to the employee 
      (“rental value”, types of accommodation, treatment of rent paid by the employee and whether the employer has exercised proper control)
    • PAM 46 (e)
      You or your employee is going to leave Hong Kong 
      (What are you required to do under the tax law?)
    • PAM 47 (e)
      How to tax benefits related to stock awards and share options 
      (How are these benefits assessed? How should these benefits be reported?)
    • PAM 48 (e)
      Taxation of non-resident entertainers and sportsmen in Hong Kong (Hong Kong payer should complete Form IR623 and withhold money to meet tax payment)
    • PAM 49 (e)
      How should the executor report the income earned by a deceased taxpayer before death and rental income derived from the deceased’s properties.
    • PAM 61 (e)
      Salaries Tax/Personal Assessment - Allowances, deductions and tax rate table.