Charitable Institutions

Charitable institutions are exempt from tax under the Inland Revenue Ordinance. As at 31 March 2002, the number of charities exempt from tax was 3,589, of which 220 charities were granted exemption during the year. The list of charities exempt from tax is available on IRD Homepage.

Donations to charities exempt from tax may be tax deductible, up to a limit of a taxpayer's assessable income or assessable profits or total income. For the year of assessment 2000-01, the amounts of approved charitable donations allowed under Profits Tax and Salaries Tax were $0.83 billion and $2.08 billion respectively.

General Inspection

Tax inspectors carry out on-site inspections of businesses and call on individuals to check their compliance with the various Ordinances administered by the Department. A total of 71,501 visits were made during the year.

Internal Audit

Internal auditors perform an important role within the Department. Their activities are directed at ensuring that work carried out within the Department complies with relevant legislation and departmental procedures. They also examine internal control systems and work methods with a view to identifying areas where changes can be made to improve output and efficiency.

Accommodation

To enhance customer service to the public, the Department renovated the reception and the interviewing areas of the Stamp Office, the Profits Tax Sections and the Kowloon Sub-office in the year. Besides, additional accommodation on the 2/F of the Revenue Tower has been provided to the Department for relocating the office of the Central Telephone Enquiry and expanding the office of the Enquiry Service Centre and the Taxpayer Services Team, with a view to providing a more comfortable environment to the taxpayers using the Department's counter and front-line service.

To cope with the staff training needs, the Department renovated and upgraded the training rooms on the 37/F of the Revenue Tower in the last quarter of the year. The office of the Investigation Sections on the 35/F of the Revenue Tower was revamped to promote occupational safety and efficiency.

A project was also carried out in the year to replace part of the fixed file racks of the departmental archives in Chai Wan and a few offices in the Revenue Tower with mobile racking systems. The use of mobile file racks has not only enlarged the file storage capacity, but also enabled the reshuffling of the concerned areas to enhance operational efficiency.

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(Last updated/reviewed : January 13, 2003)