Taxpayer Services
IRD Homepage | IRD Info Touch | Electronic Enquiry Services | Telephone and Counter Enquiry Services | Extended Counter and Telephone Enquiry Services | Complaints | Performance Pledges
The Department aims to provide service
of a high standard to the public. Particular emphasis is placed on making
relevant information readily available to taxpayers. Various means are used,
such as the Internet, "Info Touch" information kiosks, electronic
enquiry services and an interactive telephone answering system. Steps are
taken to review and enhance these services in a better service environment
for the public. During the year, the Department completed refurbishing its
Enquiry Service Centre on the 1/F of the Revenue Tower. With the addition
of chairs, an electronic queuing system and IRD Internet Booths, the newly–refurbished
Enquiry Service Centre provides a more convenient, comfortable and information
rich environment to the public.
Through its homepage, the Department continues to expand the scope of tax information and provide a wider range of electronic service, so that any person interested to know more about taxes in Hong Kong may do so any time, anywhere.
More and more taxpayers rely on the homepage to
• get information on how to
complete tax returns, fulfil tax obligations and find solutions to common
tax issues;
• download IRD software and tax forms; and
• use the interactive application software to compute their salaries tax
liability.
New programmes introduced to the homepage include a Tax Representatives' Corner, as well as e-Seminars for employers, property owners and individuals taxpayers.
In 2002-03, a simplified Chinese version was added to facilitate viewers from China. More than 9,000,000 "visits" were made to the homepage during the year, representing an increase of almost 100% over the previous year.
The Department had 5 multi-media information kiosks, set up in Revenue Tower, Mongkok Government Office and Tsuen Wan Sub-office, to provide members of the public with tax information through screen touching.
The number of users in 2002-03 was 15,870 and the most frequently accessed enquiry category was "Salaries Tax Computation"?
In the light of the popularity
in using the Internet and for the provision of a wider range of in-depth
tax information, the Department has installed 4 IRD Internet Booths since
1 April 2003 to replace the information kiosks which had been used for years.
With effect from 1 April 2002, electronic enquiry services are not only available on the Internet to holders of digital certificates, they are also available on the telephone to the registered users of TeleTax. By using his Taxpayer Identification Number (TIN) and password, a registered TeleTax user can use a touch-tone phone to check his personal tax information, including tax return lodgement status, assessment status, charge payment status and tax reserve certificate account balances. He can also request duplicate returns or assessment notices, payment confirmations or tax reserve certificate account statements anytime, anywhere via the telephone.
With the same TIN and password, a taxpayer can enquire about his personal tax information on the Internet through the Interactive Tax Enquiry service under the Electronic Service Delivery Scheme too. Such a service was formerly available to those with digital certificates.
Telephone and Counter Enquiry Services
The Department's Enquiry Service Centre handles telephone and counter enquiries. The Centre, equipped with computer network, aims at providing an immediate "one-stop" service as far as possible.
The Centre makes use of an Interactive Telephone Enquiry System with 120 telephone lines. Callers can, on a 24-hour basis, gain access to a wide range of tax information by listening to recorded messages or obtaining facsimile copies of the information and forms. A leave-and-call-back facility is available. Callers are able to speak to enquiry officers during office hours.
Over 1.37 million telephone calls
were answered by the Centre during the year (Figure
35). The number of calls answered by staff was some 0.69 million.
This represented a slight increase of 0.8%, as compared with the previous year
(Figure 36). The increase
was attributable to the redeployment of staff to strengthen operator services
when required.
| Telephone calls | 2001-02 | 2002-03 |
|---|---|---|
| Answered by staff | 683,719 | 689,095 |
| Answered by system | 908,876 | 686,062 |
| Total | 1,592,595 | 1,375,157 |
| Telephone Enquiries | 2001-02 | 2002-03 | Increase / Decrease |
|---|---|---|---|
| Number of calls answered by staff | 683,719 | 689,095 | +0.8% |
| Number of enquiries answered by staff | 811,322 | 789,163 | -2.7% |
| Numner of calls answered by system | 908,876 | 686,062 | -24.5% |
| Number of leave-and-call back messages | 84,533 | 70,631 | -16.4% |
| Number of fax supplied by the system | 20,564 | 12,757 | -38.0% |
Counter staff of the Centre are generally able to handle enquiries, collect mail and issue forms without the need to refer to other officers in the Department. A taxpayer service team with professionally qualified staff is also stationed in the Centre. The members of this team handle more complex cases. As other enquiry channels, notably electronic ones, become increasingly popular, the number of counter enquiries decreased by 7.9%, as compared with the previous year (Figure 37).
| Counter Enquiries | 2001-02 | 2002-03 |
|---|---|---|
| Number of callers | 297,617 | 272,452 |
| Number of enquiries | 608,389 | 560,128 |
To make it easier for taxpayers to obtain tax information pamphlets and forms, two form stands were installed; one on the ground floor and the other on the first floor of the Revenue Tower.
Extended Counter and Telephone Enquiry Services
To assist taxpayers in completing tax returns, the Department's Enquiry Service Centre at the Revenue Tower as well as the Kowloon and Tsuen Wan sub-offices were open in the afternoons of 25 and 26 May 2002(Saturday & Sunday) to provide enquiry services after office hours. To further strengthen the enquiry service, the Department extended hours during which the telephone enquiry service was manned in May, until 7 p.m. from Mondays to Fridays and 5 p.m. on Saturdays. Provision of these services was made possible through enlisting the support of the Efficiency Unit and some 700 IRD staff to serve the public beyond normal duty hours.
If a taxpayer is dissatisfied with the services provided by the Department or cannot solve his or her problem satisfactorily through normal channels, the Complaints Officer may be approached for assistance. The complaint channel provides taxpayers with the means of having individual grievances dealt with independently at a senior level. This ensures that such cases are properly handled in a fair and unbiased manner. During 2002-03, 469 complaints cases were received (Figure 38). This represents a decrease of 15%, as compared with the previous year.
| Complaint cases | 2001-02 | 2002-03 |
|---|---|---|
| Not Substantiated | 267 | 309 |
| Partially Substantiated | 196 | 105 |
| Substantiated | 87 | 55 |
| Total | 550 | 469 |
If a taxpayer is dissatisfied with any administrative action taken by the Department, the person concerned may refer the matter to the Ombudsman. During the year, the Ombudsman sought written comments from the Department in respect of 18 cases. In the light of these cases, the Department has reviewed relevant operations with a view to improving them.
There were 104 Letters of Compliments received during the year. Three officers of the Department also won individual awards from the Ombudsman.
The service standards a taxpayer can expect from the Department are set out in the Performance Pledges. Through the performance pledge programme, a customer-oriented culture has been taking a strong hold within the Department.
From April 2002 onwards, the Department has introduced 2 enhanced pledges in
processing new business registration certificates and updating changes of business
registration particulars.
| Service | Target | Achievement |
|---|---|---|
| Counter
enquiries
|
95% | 99.2% |
| Telephone
enquiries
|
80% | 82.2% |
| Written
enquiries - simple matters |
99% | 100% |
| Written
enquiries - technical matters |
98% | 99.7% |
| Returns
processing - Profits tax returns |
80% | 87.1% |
| Returns
processing - Property tax returns |
96% | 99.1% |
| Returns
processing - Composite tax returns |
96% | 99% |
| Tax
returns for first-time - Profits tax taxpayers
|
98% | 100% |
| Tax
returns for first-time - Salaries taxpayers
|
98% | 99.9% |
|
Request for issuance of Notice of No Objection for Company Deregistration
|
98% | 100% |
| Tax
reserve certificate transactions
|
98% | 100% |
| Acknowledgements
of objection
|
98% | 99.8% |
| Processing
of objections
|
98% | 100% |
| Applications
for holdover of provisional tax
|
98% | 99.6% |
| Issue
receipts for tax payments made by electronic means
|
98% | 100% |
| Refunds
arising from overpayment of tax |
98% | 99.1% |
| Refunds
arising from revision of assessment |
98% | 100% |
| Tax
audit and investigation
|
80% | 89.2% |
| Assignments
and sale and purchase agreements |
98% | 100% |
| Application
for deferred payment of Stamp Duty on agreements for sale of residential
property
|
98% | 100% |
| Contract
notes and lease agreements |
98% | 99.9% |
| Claims
for exemption (for transfers between group companies) |
80% | 93% |
|
New business registration certificates - Application over the counter |
99% | 99.1% |
|
New business registration certificates - Application by post |
99% | 100% |
|
Extracts information of business registration
|
99% | 100% |
| Change
of business registration particulars
|
99% | 100% |
| Estate
duty affidavits / statements in lieu of affidavit
|
90% | 92.1% |
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中文版年報 (Chinese Version)
(Last updated/reviewed : February 4, 2004)