The Inland Revenue Department (IRD) is the

Hong Kong Hong Kong ( (US) or (UK); , ), officially the Hong Kong Special Administrative Region of the People's Republic of China ( abbr. Hong Kong SAR or HKSAR), is a city and special administrative region of China on the eastern Pearl River Delt ...

government department Ministry or department (also less commonly used secretariat, office, or directorate) are designations used by first-level executive bodies in the machinery of governments that manage a specific sector of public administration." Энцикло� ...

responsible for collecting taxes and duties.

History

The Inland Revenue Department was established on 1 April 1947. Initially it administered only one piece of legislation, the Inland Revenue Ordinance, which was enacted on 3 May 1947. The department subsequently absorbed various elements of the

Treasury A treasury is either *A government department related to finance and taxation, a finance ministry. *A place or location where treasure, such as currency or precious items are kept. These can be state or royal property, church treasure or i ...

, including the Estate Duty Office (in 1949), the Stamp Duty Office (1956), and responsibility for collection of entertainments, bets and sweeps, and public dance-halls taxes (1956). In December 1979, the department's headquarters moved to Windsor House in Causeway Bay, a building that was specially designed with a second lift core for the department. In order to save on rental costs, the department moved again, in December 1991, to the eponymous government-owned

Revenue Tower The Revenue Tower is a skyscraper located in Wan Chai, Hong Kong. The tower rises 49 floors and in height. The building was completed in 1990. The Revenue Tower, which stands as the 93rd-tallest building in Hong Kong, is composed entirely o ...

in Wanchai, where it remains headquartered as of 2020.

Ordinances administered

The IRD is responsible for the administration of the following Hong Kong ordinances on

tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...

es and

duties A duty (from "due" meaning "that which is owing"; fro, deu, did, past participle of ''devoir''; la, debere, debitum, whence "debt") is a commitment or expectation to perform some action in general or if certain circumstances arise. A duty may ...

and the related rules and regulations: * Betting Duty Ordinance Cap.108 * Business Registration Ordinance Cap.310 * Estate Duty Ordinance Cap.111 * Hotel Accommodation Tax Ordinance Cap.348 *

Inland Revenue Ordinance Cap.112 The Inland Revenue Ordinance is one of Hong Kong's Ordinances. It regulates the inland revenue of Hong Kong. Most commonly used sections Interpretation IRO Section.2 Interpretation of some terms using in the ordinance. Property tax IRO Se ...

* Stamp Duty Ordinance Cap.117 * Tax Reserve Certificates Ordinance Cap.289

Commissioners of Inland Revenue

References

External links

* {{authority control 1947 establishments in Hong Kong Revenue services Hong Kong government departments and agencies Taxation in Hong Kong Law of Hong Kong