Inland Revenue Department (Hong Kong)
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The Inland Revenue Department (IRD) is the Hong Kong 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.[1]
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).[1]
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.[1][2] 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.[1]
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
Template:Government of Hong Kong Template:Economy of Hong Kong navbox