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	What's New		Public Forms and Pamphlets
	About Us		Electronic Services
	Publications and Press Releases		Tender Notices
	Access to Information		Frequently Ask Questions
	Policies		Contact Us
	Tax Information - Individuals / Businesses		Related Links
	Tax Information - Others

1.	What's New

2.	About Us
		Ordinacnes Administered
		Vision, Mission & Values
		Organisation Chart
			Board of Inland Revenue
		IRD Collections
		Performance Pledges
			Performance Pledge as from April 2005
			Annual Report for 2007/08
		Taxpayer's Charter
		Department Video
		Replies to Questions on Estimates of Expenditure
		Career Opportunities

3.	Publications and Press Releases
		Advance Ruling Cases
		Annual Reports 2006-07 2005-06 2004-05 2003-04 2002-03 2001-02 2000-01
		Departmental Interpreation and Practice Notes Departmental Interpretation and Practice Notes Estate Duty Office Interpretation and Practice Notes Stamp Office Interpretation and Practice Notes
		Inland Revenue Board of Review Decision
		Ordinances Administered
		Prosecution Cases Prosecution under Section 80 of Inland Revenue Ordinance Prosecution under Section 82 of Inland Revenue Ordinance Prosecution under laws other than Inland Revenue Ordinance
		Press Release for the latest 3 months
			News Archives

4.	Code on Access to Information
		List of Records by Category
		List of Information published or otherwise made available
		Legal Obligations and Restrictions
		Application for Access to Information

5.	Policies
		Advance Ruling
		Double Taxation
		Penalty Policy Introduction Penalty Provisions Penalty Policy for Assessing Additional Tax under Section 82A Section 82A Penalty Policy for cases involving Field Audit & Investigation Section 82A Penalty Policy for Profits Tax Cases Section 82A Penalty Policy for Salaries Tax and Property Tax Cases Section 82A Penalty Policy for Personal Assessment Cases
		Consequence of Not Paying Tax on Time
		Recovering Tax in Default
		Statement of Policies and Practices in relation to Personal Data
		Facsimile Transmission of Information, Form and Documents

6.	Tax Information - Individuals / Businesses
		Holdover of Provisional Tax or Payment by Instalments Application Hotlines
		2008-09 Budget - Tax Concessions
			Tax Concessions under Inland Revenue Ordinance
			Waiving of Business Registration Fee for the Year 2008-09
			Waiving of Hotel Accommodation Tax
			FAQs
		Individuals
			Hot Topics
			2008 - 09 Budget - Tax Concessions
			Tax Computation of Salaries Tax and Personal Assessment
			Public Forms (Salaries Tax and Personal Assessment)
			Completing and submitting your tax return
			Application for Full / Partial Exemption of Income under Salaries Tax
			Objections and Appeals
			Holding over of Provisional Tax
			Employee (includes a Director and a Pensioner)
			Self-Employed (a sole proprietor or a partner of a partnership business)
			Property Owner
			Non-resident Entertainer / Sportsman in Hong Kong
			Paying your tax
			Personal Assessment
			Joint Assessment vs Personal Assessment for Married Couple
			Objecting to assessments and holding over of provisional tax
			Penalty and compliance
			About to Leave Hong Kong
			As an Executor of a Deceased Taxpayer
			Notification of Change of Correspondence Address
			Notification of Chargeability
			Allowances, Deduction and Tax Rate Table (Salaries Tax / Personal Assessment)
			Tax Rates for the latest 7 years
			Average Exchange Rates of Major Foreign Currencies for Salaries Tax purposes
			Average Exchange Rates of Major Foreign Currencies for Profits Tax purposes
			Frequently Asked Questions: Allowances and Deductions
			Frequently Asked Questions: Returns
			Frequently Asked Questions: Others
		Businesses
			2008 - 09 Budget - Tax Concessions
			Profits Tax
			Completing and Submitting Your Tax Return
			Completion of Profits Tax Returns
			Completion of Electronic Supplementary Forms to Profits Tax Returns
			First Time Taxpayer
			Self-Employed (a sole proprietor or a partner of a partnership business)
			Employer
			Property Owner
			Non-resident Entertainer / Sportsman in Hong Kong
			Company Incorporated outside Hong Kong
			Business Registration
			Paying Your Tax
			Objection and Appeals
			Payment of Tax in Dispute and Interest on Tax Held-over
			Holdover of Provisional Tax
			How to Apply Notice of No Objection to a Company Being Deregistered
			Record Keeping
			Notification of Change of Correspondence Address
			Notification of Chargeability
			Tax Rates for the Latest 7 Years
			Average Exchange Rates of Major Foreign Currencies for Profits Tax Purposes
			List of Qualifying Debt Instruments
			Approved Institutes under Section 16B and 16C of IRO
			Stock Exchanges and Major Financial Centres outside Hong Kong
			Issue of Notice of No Objection (NNO) to a Company Being Deregistered Simple Q & A
			Frequently Asked Questions
			Public Forms : Profits Tax
			Pamplets : Profits Tax
		Employers Hot Topics E-Seminar for Employers Housing Benefits Employer's Obligations Keeping payroll records Reporting remuneration paid to an employee Meaning of "Employee" Submitting employer's return and notification forms in computerized format Supplements / Amendments to information previously reported Payments to non-incorporated service providers Payments to a non-resident entertainer or sportsman Average exchange rates of major currencies for Salaries Tax purpose FAQ Advance Ruling
		Tax Representatives' Corner
		e-Seminars
			e-Seminar for Employers
			e-Seminar for Property Owners
			e-Seminar for Individual Taxpayers
		Double Taxation Relief
			Reciprocal Exemption under section 23B(4A)
			Classification of section 49 Arrangements (Double Taxation) Orders - on income basis
			Classification of section 49 Arrangements (Double Taxation) Orders - on Country / Territory Basis
			Pamphlets and Forms
			Publication
			Negotiations
			FAQ
			Policies
		Notification of Chargeability

7.	Tax Information - Others
		Business Registration
			General
			"Business" Required to be Registered and Application for Business Registration
			Business Registration Certificates for 3 Years
			Renewal of Business Registration
			Valid Business Registration Certificate
			Display of Certificate
			Apart from Business Registration
			Notification of Change of Business Registration Particulars
			Cancellation of Business Registration
			Application for Business Registration Documents
			List of Current Charges
			Exemption from Registration or Payment
			Payment Methods
			Enquiries
			Business Registration Office Address & Office Hours
			Business Registration Office - Receive & Despatch Centre
		Stamp Duty Documents subject to Stamp Duty Method of Stamping e-Stamping Service Rates of Stamp Duty Persons Liable for Stamping Time Limit for Stamping Different Types of Documents Late Stamping and Omission to Stamp Documents Validity of Unstamped Documents Inadequate Consideration Adjudication Appeal Against Stamp Duty Assessment Stamp Duty on Residential Property Transactions Stamp Duty Relief Refund of Stamp Duty Exclusion from Application of the Electronic Transactions Ordinace Profits Tax Liabilities on Property Dealing Stamp Office Interpretation and Practice Notes Stamp Procedures and Explanatory Notes Stamping Circulars e-Stamping Circulars Forms Enquiries
		Estate Duty Revenue (Abolition of Estate Duty) Ordinance 2005 General Exemption Matrimonial Home Exemption Procedures to Obtain Estate Duty Clearance Certificate of Payment or Exemption Provisional Estate Duty Clearance Papers Issue of Assessment Appeal against Assessments Delay in Lodging Affidavit Small Estates Table of Rates Interest Marginal Relief Quick Succession Relief Penalty on Intermeddling Forms Enquiries
		Betting Duty The Scope of the Charge Rate of Betting Duty Enquiries
		Hotel Accommodation Tax The Scope of the Charge Rate of Tax and Payment of Tax by Hotel Proprietors General Guidelines for Determination of the Amount of Accommodation Charge for the Hotel Accommodation Tax Exemption Inspection Refund Enquiries
		CEPA - Requisition for copies of tax documents
		Charitable Donations and Tax-Exempt Chatities
			List of Approved Charitable Institutions And Trusts of A Public Character
			A Tax Guide for Charitable Institutions and Trusts of a Public Character
		Payment
			Payment Methods
			E-Alert to Pay Tax
			No Paper Payment Receipts from January 2009 onwards
			Application for Paying Tax by Instalments
			Banker's Undertaking
		Tax Reserve Certificate The Electornic Tax Reserve Certificates (TRCs) Scheme Optional "Save-As-You-Earn Sheme" (SAYE) for Civil Servants Purchasing Tax Reserve Certificates The "Auto Tax Payment Service" Account Statement and Account Details Enquiry Refund Interest Rate Update and Interest Calculation Paper Tax Reserve Certificates (TRCs) TRCs for 'Conditional Standover Order' Forms Enquiries and Submissions FAQ
		Judgment Interest Rate
		Status of Tax Cases

8.	Public Forms and Pamphlets
		Public Forms
		Pamphlets

9.	Electronic Services
		eTax
		Electronic Submission of Information Language Manner of Delivery of Electronic Records File Format Graphic File Format Electronic Government Form Digital Signature Others E-mail Addresses