Industry Classification Data and Profits Tax Assessment Statistics for Unincorporated Businesses (Years of Assessment 2016/17 to 2024/25)

Sebastian Lee made this Access to Information request to Inland Revenue Department

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The request was partially successful.

Dear Inland Revenue Department,

I write pursuant to the Code on Access to Information administered by the Inland Revenue Department ("the Department") to request disclosure of the following information held by the Department.

Part A — HSIC Codes Recorded for Persons Other Than Corporations:

Please provide a complete list of all Hong Kong Standard Industrial Classification (HSIC) codes recorded by the Department’s systems for Persons Other Than Corporations, to whom a notice of assessment was issued during the years of assessment 2015/16 to 2024/25.

For the avoidance of doubt, this request is limited to entities assessed under the BIR52 series and expressly excludes Corporations (BIR51) and Sole proprietors (BIR60).

Part B — Number of Notices of Assessment Issued, by HSIC Code and Year of Assessment:

In respect of each HSIC code identified above, please provide the number of notices of assessment issued to Persons Other Than Corporations bearing that HSIC code, disaggregated by each year of assessment from 2015/16 to 2024/25.

The Department's obligation to hold the requested HSIC code data:

First, in respect of years of assessment prior to the introduction of iXBRL e-filing, the Profits Tax Return — Persons Other Than Corporations (BIR52) has at all material times required each filer to state a Hong Kong Standard Industrial Classification code as a mandatory item on the face of the return itself; completion of that field is not optional, and the Department's processing of each return necessarily involves the receipt and recording of that data.

Second, and in respect of returns filed in iXBRL format, the Department's own List of Mandatory Items (Version 3.0, April 2025) expressly designates the element “HongKongStandardIndustrialClassificationCode” as item (17) in the mandatory tax computation tags required for every BIR52 recorded, such that a data file omitting that element does not conform to the IRD Taxonomy Package and cannot constitute a valid e-filed return.

The Department therefore holds the requested HSIC code information as a matter of routine administrative record across the full span of years of assessment the subject of this request, and there is no basis upon which to apply any exemption on the ground that the information does not exist or is not held by the Department.

Should the Department consider that any part of this request falls outside the scope of information that may be disclosed, I respectfully request that the Department disclose such portions as are releasable and provide written reasons -- supported by evidence -- for any refusal in accordance with the Code.

I would be grateful to receive the information in electronic format (e.g., spreadsheet or CSV) where practicable.

Yours faithfully,
Sebastian Lee

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香港特別行政區

Dear Mr. LEE,

We refer to your email of 22 March 2026.

Your request is being processed and we are unable to give a substantive
reply at this stage. Pursuant to paragraph 1.16 of the Code, we will
advise you further in relation to your request on or before 10 April 2026.

Inland Revenue Department

From: "Sebastian Lee"
<[FOI #1569 email]>
To: "FOI requests at Inland Revenue Department"
<[Inland Revenue Department request email]>
Date: 22/03/2026 09:10 PM
Subject: Freedom of Information request - Industry Classification
Data and Profits Tax Assessment Statistics for Unincorporated Businesses
(Years of Assessment 2016/17 to 2024/25)
Sent by: [FOI #1569 email]

══════════════════════════════════════════════════════════════════════════

Dear Inland Revenue Department,

I write pursuant to the Code on Access to Information administered by the
Inland Revenue Department ("the Department") to request disclosure of the
following information held by the Department.

Part A — HSIC Codes Recorded for Persons Other Than Corporations:

Please provide a complete list of all Hong Kong Standard Industrial
Classification (HSIC) codes recorded by the Department’s systems for
Persons Other Than Corporations, to whom a notice of assessment was issued
during the years of assessment 2015/16 to 2024/25.

For the avoidance of doubt, this request is limited to entities assessed
under the BIR52 series and expressly excludes Corporations (BIR51) and
Sole proprietors (BIR60).

Part B — Number of Notices of Assessment Issued, by HSIC Code and Year of
Assessment:

In respect of each HSIC code identified above, please provide the number
of notices of assessment issued to Persons Other Than Corporations bearing
that HSIC code, disaggregated by each year of assessment from 2015/16 to
2024/25.

The Department's obligation to hold the requested HSIC code data:

First, in respect of years of assessment prior to the introduction of
iXBRL e-filing, the Profits Tax Return — Persons Other Than Corporations
(BIR52) has at all material times required each filer to state a Hong Kong
Standard Industrial Classification code as a mandatory item on the face of
the return itself; completion of that field is not optional, and the
Department's processing of each return necessarily involves the receipt
and recording of that data.

Second, and in respect of returns filed in iXBRL format, the Department's
own List of Mandatory Items (Version 3.0, April 2025) expressly designates
the element “HongKongStandardIndustrialClassificationCode” as item (17) in
the mandatory tax computation tags required for every BIR52 recorded, such
that a data file omitting that element does not conform to the IRD
Taxonomy Package and cannot constitute a valid e-filed return.

The Department therefore holds the requested HSIC code information as a
matter of routine administrative record across the full span of years of
assessment the subject of this request, and there is no basis upon which
to apply any exemption on the ground that the information does not exist
or is not held by the Department.

Should the Department consider that any part of this request falls outside
the scope of information that may be disclosed, I respectfully request
that the Department disclose such portions as are releasable and provide
written reasons -- supported by evidence -- for any refusal in accordance
with the Code.

I would be grateful to receive the information in electronic format (e.g.,
spreadsheet or CSV) where practicable.

Yours faithfully,
Sebastian Lee

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List of HSIC codes with number of assessments issued to persons other than corporations.pdf

119K View Download

Dear Mr. LEE,

Code on Access to Information
Re: Application No. 381/2026

We refer to your application dated 22 March 2026, seeking access
to the information regarding the list of Hong Kong Standard Industrial
Classification (HSIC) codes recorded with number of assessments issued to
persons other than corporations (“non-Corp cases”) for 10 years of
assessment from 2015/16 to 2024/25.

After careful consideration of your request, we regret that we are
unable to provide the information requested for the years of assessment
2015/16 to 2017/18 for the reason set out in paragraph 1.14 in Part 1 of
the Code on Access to Information (“the Code”), which states –

1.14 The Code does not oblige departments to -

• acquire information not in their possession
• create a record which does not exist
….

As the HSIC code was only introduced on 1 April 2019 in respect of the
Profits Tax returns issued by the Department, the Department does not have
the record of HSIC codes for non-Corp cases for the years of assessment
2015/16 to 2017/18. It is regretted that your request for information for
the aforesaid years of assessment cannot be acceded to.

Regarding your request for information for the years of assessment 2018/19
to 2024/25, the number of assessments issued to non-Corp cases, broken
down by HSIC code, is attached below. Please note that HSIC code is not a
vital item for processing paper tax returns, some non-Corp cases failed to
report their HSIC codes in their paper Profits Tax returns.

If you are not satisfied with the above decision, you may ask the
Department to review the decision by writing to the Commissioner of Inland
Revenue. Alternatively, you may complain to the Ombudsman, whose address
is –

30/F., China Merchants Tower
Shun Tak Centre
168-200 Connaught Road Central
Hong Kong
Telephone: 2629 0555
Fax: 2882 8149

Regards,
LAU Kin, Rosina
Chief Assessor (Special Duties)
Inland Revenue Department