Performance Pledge as from April 2024

This leaflet tells you about the Inland Revenue Department's performance pledge for the services it offers you. It also explains the steps you can take if you have any comments or complaints regarding the Department's services.

IRD Services Covered
Effective Monitoring
Performance Targets
Vision
Mission
Values
Service Environment
The Public's Role
Right of Appeal
Where to go for Further Information

IRD Services Covered

This performance pledge covers the following services:

Enquiry Service
Written Enquiries
Assessment of Tax Returns
Issue of Tax Returns to First-time Taxpayers
Company/Limited Partnership Fund Deregistration
Tax Reserve Certificates
Objections
Tax Holdover Claims
Tax Payment
Refunds of Tax
Tax Audit and Investigation
Stamp Duty
Business Registration
eTAX
Certificate of Resident Status
Complaints

Effective Monitoring

The Users' Committee helps monitor the services covered by this performance pledge. They are assisted by a Service Standards Committee in the Inland Revenue Department, which is headed by a senior directorate officer. The Commissioner of Inland Revenue publishes annually performance results against the targets set.

Performance Targets

Our first priority is to serve the community to the best of our ability. The level of service we provide may be influenced to some extent by exceptional circumstances and heavy workloads during peak periods. Taking these factors into account, we set out in the following tables the standard response times we aim to achieve for a range of services and also the performance you can expect to receive.

Performance Targets

Services

Standard Response Time

Performance Targets

1. Enquiry Service

Personal calls

Immediate reply or referral to case officers

Peak times between
10:30 a.m. and 5:00 p.m.

first 10
minutes

95%

Other times

first 10
minutes :

99%

Connected telephone calls

Immediate reply or referral to case officers

Between July and April

first 3
minutes :

90%

next 1
minute :

Between May and June

first 3
minutes :

80%

next 1
minute :

10%

2. Written Enquiries

Simple matters

Replies made within
7 working days after receipt of enquiries

first 7
days :
next 2
days :

96%

3%

Technical matters

Replies made within
21 working days after receipt of enquiries

first 21
days :
next 21
days :

98%

1%

3. Returns Processing

Profits tax returns
- Corporations
- Partnerships

Assessments made within 9 months from the date of issue of tax returns

first 9
months :
next 3
months :
next 3
months :

80%

15%

5%

Property tax returns
- Rental income
(jointly owned properties)

Assessments made within 6 months from the date of issue of tax returns

first 6
months :
next 3
months :
next 3
months :

85%

11%

3.5%

Composite tax returns
- Business profits
(sole proprietorships)
- Employment income
- Rental income
(solely owned properties)
- Personal assessment

Assessments made within 6 months from the date of issue of tax returns

first 6
months :
next 3
months :
next 3
months :

85%

11%

3.5%

4. Tax Returns for First-time Taxpayers

Profits tax
- Responding to notifications of chargeability

Within 3 months after receipt of notifications

first 3
months :

98%

Salaries tax
- Non-taxable cases

Replies made to employees within 21 working days after receipt of notifications

first 21
days :

98%

- Taxable cases

Tax returns issued within 3 months after receipt of notifications between April and November

first 3
months :

98%

Tax returns issued within 5 months after receipt of notifications between December and March

first 5
months :

98%

5. Company/Limited Partnership Fund Deregistration

Processing of requests for issuance of Notice of No Objection by the Commissioner of Inland Revenue

Within 21 working days after receipt of applications

first 21
days :

98%

6. Tax Reserve Certificates

Purchase and Redemption

Within 9 working days after receipt between July and December

first 9
days :

99%

Within 12 working days after receipt between January and June

first 12
days :

99%

7. Notices of Objection

Replies to Notices of Objection

Within 12 working days after receipt between May and August

first 12
days :
next 6
days :

98%

1%

Within 18 working days after receipt between September and April

first 18
days :
next 6
days :

98%

1%

Processing of Objections

Notices of settlement of objection* /Notifications of decision by Assessing Officer** issued within 4 months from the date of receipt of notices of objection

first 4
months :

98%

* Notices of settlement of objection - they include notices of revised assessment, notifications of refund and letters notifying the settlement of objection.

** Notifications of decision by Assessing Officer - the letters will explain that the objection cannot be settled and will either seek further information, propose a basis of settlement of objection, propose the withdrawal of objection or inform the taxpayer that the case will be referred to the Commissioner for determination.

8. Tax Holdover Claims

Reply to claims

Within 12 working days after receipt of applications

first 12
days :
next 6
days :

98%

1%

9. Tax Payment

Issue paper receipts for tax payments made through electronic means by corporations, partnerships and jointly-owned property owners

within 4 working days after receipt of payment

first 4
days :

99%

10. Refunds of Tax

Arising from overpayment of tax in excess of the amount demanded

Within 18 working days after the date of receipt of the tax overpaid

first 18
days :

98%

Arising from revision of assessment

Within 10 working days after the date of issue of notification to revise assessment

first 10
days :

98%

11. Tax Audit and Investigation

Processing of field audit and investigation cases

Within 2 years after receipt of substantive information to initial investigation enquiry

first 6
months :
first
year :
second
year :
third
year :

60%

70%

80%

90%

For commencement of the pledge, the starting date will apply as follows:
* Simple cases - the date of initial interview with the target taxpayer.
* Complicated cases - the date of production of business books and records or the date of receipt of substantive reply to the initial written enquiry by the target taxpayer, whichever is the later.

12. Stamp Duty

Stamping of the following instruments through GovHK
-Property
-Share

Payment by on-line mode
Stamp certificate issued instantly through GovHK after receipt of stamp duty

instant :

99%

Payment by off-line mode
Stamp certificate issued within 2 working days through GovHK after receipt of stamp duty

first 2
days :

99%

Processing of requests for stamping of assignments and sale and purchase agreements

Within 5 working days after receipt of applications

first 5
days :

98%

Stamping of contract notes and lease agreements

Within same day after receipt of full information

same
day :

98%

A longer time, varying with complexity, is required for property valuation cases.

Processing of claims for exemption
(for transfers between group companies)

Within 3 months after receipt of claims and substantive information

first 3
months :
next 9
months :

85%

10%

13. Business Registration

New certificates
- Applications over the counter#

Issued within 30 minutes after receipt of properly completed applications

first 30
minutes :

99%

- Applications by post or through GovHK

Issued within 2 working days after receipt of properly completed applications

first 2
days :

99%

Certified Extracts of Information

Issued within the next working day after receipt of properly completed applications

next
day :

99%

Change of business registration particulars
-Notifications over the counter##

Updated within 30 minutes after receipt of notification of change and full information

first 30
minutes :

97%

-Notifications by post or through GovHK

Updated within 5 working days after receipt of notification of change and full information

first 5
days :

99%

# Not applicable to applications submitted to the Companies Registry.

## Not applicable to notifications submitted in bulk over the counter.

14. eTAX Account

Issue of Access Code Notice
- Applications through GovHK

within 2 working days after receipt of applications

first 2
days :

98%

Issue electronic receipts for tax payments made by electronic means

within 2 working days after receipt of payment

first 2
days :

99%

15. Certificate of Resident Status

Processing of applications

Certificates / Notifications of decision by Assessing Officer^ issued within 21 working days after receipt of properly completed applications

first 21 days:

70%

^ Notifications of decision by Assessing Officer – the letters will seek further information or inform the applicant that the application cannot be accepted.

16. Complaints

Handling of Complaints

Interim replies made within 7 working days after receipt of complaints

first 7
days :

99%

Substantive replies made within 15 working days after receipt of complaints

first 15
days :

99%

Vision

We aim to be an excellent tax administration that plays an important part in promoting Hong Kong's prosperity and stability.

Mission

We are committed to -

collecting revenue efficiently and cost-effectively;
providing courteous and effective service to the taxpaying public;
promoting compliance through rigorous enforcement of law, education and publicity programmes; and
enabling staff to acquire the necessary knowledge, skills and attitude so that they can contribute their best to the achievement of our vision.

Values

Our core values are -

Professionalism
Efficiency
Responsiveness
Fairness
Effectiveness
Courtesy
Teamwork

Service Environment

The Department is committed to providing a fair, efficient and helpful service in a good environment.

The Public's Role

We welcome any comments or suggestions you may have on the way in which these services are delivered. Please send them to the Customer Service Manager, Inland Revenue Department, GPO Box 11234, Hong Kong.

The Department will respond immediately in cases where the information is available on computer. There will be occasions when, despite our best efforts, we are unable to provide the services within the times specified. In such instances you are entitled to a full and prompt explanation. Should you require such an explanation, or if you feel that your case has not been dealt with adequately, you may contact the Complaints Officer -

Telephone : 2594 5000
Address : 15/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong
Post : GPO Box 11234, Hong Kong
Fax : 2802 7625, or
E-mail : taxinfo@ird.gov.hk

Right of Appeal

If you feel that your complaint has not been dealt with fairly, you may write to the Commissioner of Inland Revenue setting out the reasons for your appeal.

Where to go for Further Information

Staff of the Enquiry Service Office, who will always identify themselves by name, will be pleased to respond to enquiries about the services covered by the performance pledge. The Office is located on the ground floor of Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong. The telephone number is 187 8088. In addition, you can get information and forms from our website.