Raymond Yeung Tax Consultant * former IRD Assessor

飛鴻稅務顧問 * 前稅務局評稅主任楊輝洪

恆生銀行 Hang Seng Bank Account  385 599279 883

yeungfhr@yahoo.com.hk * Tel/WhatsApp 94735846  

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Code on Access to Information


As a general principle, all information held by the Revenue can be accessed by public unless the Revenue has valid reasons of whether public, private or commercial interest to keep the information secret. On the other hand, the Revenue cannot disclose any information if the disclosure contravenes the law.


Subject to other legislations, Section 4 of IRO prohibits the Revenue from disclosing taxpayer's information to any persons other than the taxpayer or his authorized representative.  


The request for information must be made in a specified form. On receiving the request, the Revenue will inform the enquirer what information can be accessed and how much is the total fee. The fee is a standard charge of HK$1.50 for every sheet of paper provided (A4 or A3 size). Then, the taxpayer can decide what information he requires and upon payment of the fee, he can get the information.


By exercising the request for information, a taxpayer can know what information is kept by the Revenue and whether such information is correct. Also, by exercising such right, he can ascertain the basis on which the Revenue makes their decision so that he can make better decision of his own as to whether he should pursue his case.


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