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These notes are issued for the information of taxpayers and their tax - page 66 / 68





66 / 68


Article 24 provides that the exchange of information shall be

conducted Article 3 authority”

by the of the means,

competent authorities of both Sides.

Paragraph 1(8) of

Comprehensive Arrangement in the case of the Mainland,

provides the State

that “competent Administration of

Taxation or its authorized representatives; and in the case of Hong Commissioner of Inland Revenue or his authorized representative.

Kong, the Therefore,

all requests for Administration

exchange of information should be put forward of Taxation (unless the State Administration of

by the State Taxation has

authorized a representative). will not exchange information

The Hong Kong Inland with unauthorized local

Revenue Department tax authorities of the



Section 49(5) of the Ordinance stipulates that “where any

arrangements have effect by virtue of this section, the obligation as to secrecy imposed by section 4 shall not prevent the disclosure to any authorized officer of the government with which the arrangements are made of such information as is required to be disclosed under the arrangements”. In addition, according to paragraph (c) of section 58(1) of the Personal Data (Privacy) Ordinance (Chapter 486), disclosure of relevant information to the competent authority of the Mainland by the Commissioner of Inland Revenue or his authorized

representative for the purposes Arrangement does not violate the Personal Data (Privacy) Ordinance.

of implementing the Comprehensive information protection principles of the


The Commissioner of Inland Revenue has obtained legal advice on

the Exchange of Information Article of the Comprehensive Arrangement. Provided that the Inland Revenue Department complies with the rules as laid down in the Comprehensive Arrangement when carrying out the relevant provisions, there would be no contravention of the Basic Law or the International Covenant on Civil and Political Rights. Hong Kong’s existing legislation (including the Personal Data (Privacy) Ordinance) does not provide that the Inland Revenue Department should inform the taxpayer concerned if it has passed on information relating to him to the competent authority of the


Accordingly, the Department would not provide taxpayers with

details of any such exchanges.


Information exchange is carried out only after the Comprehensive

Arrangement is in force.

Where information that existed prior to the entry


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