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 List of cities in China, city and Special administrative regions of China, special ...

government department 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, 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 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 taxes and duties 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 * 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