31Annual Report 2015-16

8 Human Resources

Organisation Chart of the Inland Revenue Department as at 31.3.2016

Commissioner

Deputy Commissioner (Technical)

Commissioner's Unit

Appeals

Technical Research

Tax Treaty

Charitable Donations

Complaints

Internal Audit

Special Duties

Forms & General Support

Unit 1

Assessment and Review (Profits Tax - Corporations

and Partnerships)

Unit 2

Assessment (Salaries Tax, Profits Tax -

Sole Proprietorships, Property Tax - Sole Owners and Personal Assessment)

Deputy Commissioner (Operations)

Departmental Administration

Division

Unit 3

Collection

Inspection

Estate Duty

Stamp Duty

Business Registration

Unit 4

Field Audit and

Investigation

Headquarters Unit

Information Systems

Training

Enquiry Services

Document Processing

Output Despatch

Tax Records

Assessment(Property Tax -Joint Owners

andCorporations) and Review (Profits Tax -

Sole Proprietorships,

Property Tax and

Personal Assessment)

Overall EstablishmentNo. of Staff

Commissioner's Office 83Commissioner's Unit 75Headquarters Unit 700Unit 1 358Unit 2 766Unit 3 611Unit 4 240Total 2,833

32 Annual Report 2015-16

Establishment

TheCommissioner,thetwoDeputyCommissionersandthefiveAssistantCommissioners,togetherwiththe

DepartmentalSecretary,formthetopmanagementoftheInlandRevenueDepartment.

Members of the Top Management of the Inland Revenue Department (as at 31.3.2016)

Mr CHIU Sai-mingAssistant Commissioner

(HeadquartersUnit)

Mr TAM Tai-pangDeputy Commissioner

(Operations)

Mr WONG Kuen-faiCommissioner

Mr CHIU Kwok-kitDeputy Commissioner

(Technical)

Miss LEUNG Shun-chee, Evelyn

Departmental Secretary

Ms LEE Kong-chun, Doris Assistant Commissioner

(Unit1)

Miss TSUI Siu-fong, MariaAssistant Commissioner

(Unit2)

Ms TSE Yuk-yipAssistant Commissioner

(Unit3)

Ms CHAN Fung-kuenAssistant Commissioner

(Unit4)

Asat31March2016,theDepartmenthadanestablishmentof2,833permanentposts(including27directorate

posts) intheCommissioner’sOfficeandthe6Unitsof theDepartment. Ofthetotal,1,919postswere in

departmentalgrades(namelyAssessor,Tax InspectorandTaxationOfficergrades),performingdutiesdirectly

concernedwithtaxation.Theremaining914postswereincommon/generalgrades,providingadministrative,

informationtechnologyandclericalsupportservices(Figure 35).

33Annual Report 2015-16

Figure 35 Staff establishment

3,000

2,000

1,000

0

2,818 2,826 2,832 2,833

951 935 926 914

1,061 1,079 1,089 1,102

105 105 105 105

701 707 712 712

2015-162013-14 2014-152012-13

Assessors(Professional)

Tax Inspectors

Taxation Officers

Common / general grade officers

MostoftheprofessionalofficersservingintheDepartmentwerebelowtheageof45(Figure 36).Theratioof

maletofemaleprofessionalofficerswas1:1.6.

Figure 36 Age and gender profiles of professional staff (on strength basis)

Age Group Male Female Total

Below 25 7 (3%) 20 (5%) 27 (4%)

25tobelow35 56 (21%) 141 (32%) 197 (28%)

35tobelow45 54 (20%) 98 (22%) 152 (21%)

45tobelow55 115 (42%) 138 (32%) 253 (36%)

55 and over 38 (14%) 39 (9%) 77 (11%)

Total 270 (100%) 436 (100%) 706 (100%)

Staff Promotions and Turnover

In2015-16,atotalof45departmentalgradeofficersand17common/generalgradeofficerswerepromoted.

Amongthem,2wereindirectoraterank.206officersjoinedtheDepartment,ofwhich133werenewappointees

and73wereofficerstransferredfromothergrades/departments.Atotalof156officers(including49transferred

tootherdepartments)lefttheDepartment.

34 Annual Report 2015-16

Training and Development

Staff are the Department’s valuable assets. We recognise the importance of providing opportunities of continuous

learningtoourstafftokeepthemabreastofthechangingenvironmentandtoacquirethenecessaryknowledge

toperformtheirduties.Avarietyoftrainingcoursesintaxation,accounting, interpersonalskills,management,

languages,computer,etc.areofferedtostaffmembers. In2015-16,ourstaffreceivedtrainingforatotalof

10,414man-days,whichwasequivalenttoabout3.68man-daysperofficer.

Themajortrainingactivitiesconductedforourstaffduring2015-16wereasbelow:

Training Courses

• InductioncoursesforallgradesofstaffuponjoiningtheDepartment

• Two-yeartaxationlawandpracticecoursefornewlyappointedAssistantAssessors

• Briefingsessionsonlegislativeamendmentsandnewservices

• Refreshercoursesonprofessionalknowledge

• CoursesonHongKongAccountingStandards

• WrittenandspokenEnglishcourses

• Putonghuacourses

• Computercourses

Workshops

• Leadershipandteamworkworkshop

• Mentorshipworkshop

• PerformanceappraisalworkshopsonEnglishwritingandinterviewingskills

• WorkshoponChinesewriting

• Workshoponeffectivecommunicationintheworkplace

• Workshoponessentialsupervisoryskills

• Workshoponhowtohandledifficulttaxpayers

• Workshoponinterviewingandnegotiationskills

• Workshoponleadinginnovationandchange

• Workshoponperformancemanagement

• Workshoponproblemsolvinganddecisionmaking

• Workshoponstressmanagement

• Workshoponsupervisorymanagement

35Annual Report 2015-16

Continuing Professional Education

11seminarswereheldbytheTrainingCommitteeunderthein-houseContinuingProfessionalEducation(CPE)

Programmeonthefollowingsubjectsforprofessionalofficers:

• UnderstandingtheWorkoftheOfficeoftheOmbudsman

• ImplementingAutomaticExchangeofFinancialAccountInformationinTaxMattersandTacklingBaseErosion

andProfitShifting(BEPS)inHongKong

• InternationalFinancialReportingStandardNo.9–FinancialInstruments

• Cross-borderServiceArrangementandtheRelatedTaxComplianceProceduresinthePRC

• AnIntroductiontoVentureCapitalandPrivateEquity

• AnIntroductiontoAnti-moneyLaunderingEnforcementinHongKong

• InternationalTaxAvoidanceandActionPlanonBEPS

• StampDutyonStockTransactions–Shanghai-HongKongStockConnectandUncertificatedSecuritiesMarket

• UpdateontheMainland’sTaxDevelopment–BEPSandTransferPricing

• MediationandArbitration

• AnnualUpdateofAppealsCases

Speakersfor4oftheseminarswerestaffmembersandotherswereexpertsfromvariousfields.Atotalof1,209

staff members attended these seminars. The video files of the CPE seminars were uploaded onto the Department’s

Intranetandatotalof599staffmembershadviewedthesevideofiles.

Overseas and China Training

Inorderthatourprofessionalofficersmaybroadentheirhorizonsandacquirethenecessaryknowledgetocope

withnewandcomplexglobalissues,theyaresenttoparticipateinoverseastrainingprogrammes. In2015-16,

29officerswenttoChina,Korea,MalaysiaandPhilippinestoattendtrainingcoursesondifferentissues,16to

universities in China for national studies courses and 2 to cities in China for thematic study programmes.

Continuous Learning

Besidestheconventionalclassroomtraining,theDepartmentemploysvariousmeanstopromotecontinuous

self-learning.TheseincludeencouragingstafftotakethewebcoursesprovidedbytheCLCPlusofCSTDIand

providing financial support to officers to attend seminars and courses organised by academic and professional

institutes. In2015-16,5officersweresponsoredbytheDepartmenttoattendtherelevantcourses.Training

materials and information are uploaded onto our Intranet for officers to study in their own time and at their own

pace.Thisprovidesaneffectivewayforthestafftoacquirenewknowledgeandrefreshwhattheyhavelearnt.

36 Annual Report 2015-16

Mentorship Scheme

AMentorshipSchemeforAssistantAssessorshasbeensetupsince2008.Underthisscheme,experiencedofficers

(thementors)willguidenewlyrecruitedAssistantAssessors(thementees)tobroadentheirperceptionaboutthe

Departmentsuchastheorganisationstructure,work,connectionandculture,andhelpthemintegrateintothecivil

service.

Staff Relations and Welfare

The Department attaches great importance to staff relations and welfare. We strive to maintain effective

communication,andpromoteco-operationandmutualtrustbetweenthemanagementandstaffatalllevelswhich

help enhance the Department’s operational efficiency and productivity.

The Departmental Consultative Committee

The Departmental Consultative Committee provides a formal and effective platform for the management and staff

toexchangeviewsonmattersofmutualconcernsuchasrecruitment,promotion,careerposting,training,working

environment,staffwelfare,officesecurityandsafety.TheCommitteeischairedbytheDeputyCommissioner

(Operations)andcomposedof representatives fromall staffunions /associationsandstaffgroups in the

Department.

The General Grades Consultative Committee

TheGeneralGradesConsultativeCommittee,chairedbytheDepartmentalSecretary,allowsstaffmembersofthe

common and general grades to discuss with the management issues of specific interest to their grades.

The “Meet-the-Staff Programme”

First launchedin1996-97,the“Meet-the-StaffProgramme”enablestheseniormanagementofeachUnitand

staffofdifferentsections/groupstoexchangeideasfacetofaceondepartmentalandservice-wideissues in

an open and relaxed manner. It serves to supplement the formal consultative channel and effectively enhances

communication between staff and the management.

The IRD Staff Suggestions Scheme

In2015-16,2outof7suggestionsmadethroughtheIRDStaffSuggestionsSchemeweregrantedcashawards

and certificates of commendation in recognition of their contributions on enhancing operational efficiency and

qualityofservicesoftheDepartment.

37Annual Report 2015-16

The Inland Revenue Department Newsletter

TheDepartmentalNewsletter, issuedquarterly, isanotherchannelofcommunication

between staff and the management and serves to promote a sense of belonging in the

Department.Articlesarecontributedbyunitmanagementfordisseminatingservice-

relatedissues,staffmovement,staffwelfare, informationtechnology,environmental

andgreenissues,occupationalandsafetymatters,etc..Staffarealsokeentoshare

their leisure activities and hobbies. The Newsletter further provides a regular roundup

on the recreational activities organised by the IRD Sports Association as well as

volunteeractivitiesarrangedbytheIRDVolunteerTeam.

The Inland Revenue General Staff Welfare Fund

Established in1972,theInlandRevenueGeneralStaffWelfareFundoperatesonfundsdonatedbystaffona

voluntarybasis.Itaimstoprovidewithinashorttimesmallamountofinterestfreeloan,asanadditionalandquick

emergencyrelief,tohelpstaffinunexpectedfinancialhardship.TheFundismanagedbyaGoverningCommittee,

chaired by the Departmental Secretary and composed of staff representatives from the Departmental Consultative

Committee, theGeneralGradesConsultativeCommitteeandthe IRDSportsAssociation. TheClaimsSub-

committee,formedundertheGoverningCommittee,considersandapprovesapplicationsforfinancialassistance

submitted by staff.

Commissioner’s Commendation Letter Scheme

In2015-16,39officerswhohadprovidedoutstandingservicefora longperiodoftimewereawardedthe

Commissioner’sCommendationLetter.ThepresentationceremonywasheldinApril2016.

38 Annual Report 2015-16

Secretary for the Civil Service’s Commendation Award 2015

In2015,aSeniorTaxationOfficerwas

awarded the Secretary for the Civil

Service’s Commendation in recognition

of her exceptionally meritorious and

consistently outstanding performance.

The presentation ceremony was held in

November 2015.

The Long and Meritorious Service Travel Award Scheme

In2015-16,27officerswithlongandmeritoriousserviceweregrantedawardsofoverseastravelundertheLong

and Meritorious Service Travel Award Scheme.

The IRD Sports Association

The mission of Sports Association

is topromote the intellectual,

social and athletic interests of

itsmembers. Duringtheyear,

the Association arranged various

interest classes, workshops

and luncheon talks to enrich

members’ le isure t ime and

promote healthy lifestyle. Social

functions like outings, cross-

bordertrip,lanternfestivalriddles

and annual dinner also provided a perfect platform for members to foster better relationship. All the activities were

wellreceivedbycolleagues,theirfamilymembersandfriends.

39Annual Report 2015-16

To further promote health and enhance bonding

amongmembers, theAssociationalsoorganised

a wide range of sports activities across the year.

Members could demonstrate their talents in sports

through participating in different sports competitions.

InJune2015,theAssociationwasinvitedtoparticipate

in the badminton competition organised by the Hong

Kong Institute of Certified Public Accountants. Our

teamwonthefirstrunner-upinthecompetition.

Onthecharityfront,theAssociationactivelytookpart

invariousfund-raisingactivities, like“MedecinsSansFrontieresDay”,“ORBISWorldSightDayPinCampaign”

and“WorldVision–Skip-A-Meal”.Withgeneroussupportbycolleagues,theresultsintermsoftheamounts

of fund raised and the numbers of donors in all events were very encouraging. The Department also won the

championshipofthe“OrganisationwiththeMostParticipants”andthe“TopFiveFundraisingOrganisations”in

the“ORBISWorldSightDayPinCampaign”.

Furthermore,the IRDVolunteerTeamundertheauspicesoftheAssociation

continuedtoactivelydevotetonumerouscommunityworks. In2015-16,326

colleaguesparticipatedinavarietyofvoluntaryservices,recordingatotalof2,601

service hours. In recognition of the Department’s continuous efforts in caring the

community,theHongKongCouncilofSocialServiceawardedthe“10YearsPlus

CaringOrganisationLogo”totheDepartment.Thismarkedthe11thconsecutiveyearinwhichtheDepartment

was granted the award.