Code on Access to
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.