Inland Revenue Ordinance (Cap 112)

The Inland Revenue Ordinance is often cited as a reason why certain information cannot be given to the public. There are strict guidelines in Part 1, Section 4 of the ordinance that guarantees secrecy.


Among government departments that have released data, the Inland Revenue Department has provided the most incomplete report.  Of 13 requests issued by Inland Revenue to ISPs, the department has provided information on only one.  In the other 12 cases, the department failed to provide details such as the names of the ISPs involved, the dates of the requests, and whether the ISP acceded to the requests.

The Inland Revenue Department said the requests were made to enforce the Business Registration Ordinance and the Inland Revenue Ordinance, but it did not specify the relevant parts of the ordinances.

In its response to HK Transparency Report’s enquiry, IRD said that detailed information “cannot be provided due to the secrecy provisions under the Business Registration Ordinance and Inland Revenue Ordinance.”


The full ordinance, including the table of contents and a PDF of the complete Ordinance can be found on the Government’s website.

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