Charitable Institutions

Charitable institutions are exempt from tax under the Inland Revenue Ordinance. As at 31 March 2003, the number of charities exempt from tax was 3,819, of which 306 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. For the year of assessment 2001-02, the amounts of approved charitable donations allowed under Profits Tax and Salaries Tax were $0.82 billion and $2.27 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 69,767 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

The Central Telephone Enquiry Centre, originally accommodated on the 1/F of Revenue Tower, was relocated to the 2/F of the building where additional space was allocated to the Department for setting up a refurbished office to meet its operational needs. The refurbished centre equipped with additional facilities has enhanced the Department's telephone enquiry service.

The Receipt and Despatch Counter was moved from the G/F to the 1/F of Revenue Tower to join the Central Enquiry Counter and the Taxpayer Services Team. The floor was refurbished and installed with automated systems to enhance customer services and provide a more comfortable environment to the public attending the Department's counters and front-line service.

To meet its accommodation need without bidding for additional space, the Department carried out renovation work for its Lecture Hall on the 7/F of Revenue Tower. Movable partitions were installed for segregating the hall into two areas to facilitate the simultaneous conduct of training seminar and other activities at the venue.

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(Last updated/reviewed : February 4, 2004)