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稅務局
香港特別行政區

Dear Mr. LEE,

We refer to your email of 15 April 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 5 May 2026.

Inland Revenue Department

From:        "Sebastian Lee"
<[FOI #1576 email]>
To:        "FOI requests at Inland Revenue Department"
<[Inland Revenue Department request email]>
Date:        15/04/2026 12:52 AM
Subject:        Freedom of Information request - Principal Business
Activity Descriptions and Assessment Counts Recorded for Persons Other
Than Corporations — Years of Assessment 2015/16 to 2024/25
Sent by:        [FOI #1576 email]

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

Dear Inland Revenue Department,

I write pursuant to the Code on Access to Information administered by the
Inland Revenue Department to request disclosure of the following
information held by the Department.
The Profits Tax Return — Persons Other Than Corporations (BIR52) requires
each filer to state at Item 3.3 the principal business activity of the
business carried on, expressed as a free-text description, and at Item 3.3
the corresponding HSIC Code.

I request disclosure of the complete list of all paired combinations of
principal business activity description and HSIC codes, where applicable,
recorded by the Department in respect of each taxpayer which filed BIR52
forms, in respect of whom a notice of assessment was issued at any point
during the years of assessment 2015/16 to 2024/25.

The requested list shall be presented as a three-column dataset in which:

(a) the first column contains the year of assessment

(b) the second column contains the principal business activity description
as recorded by the Department for each taxpayer, from Item 3.3 of the
BIR52 or, for iXBRL filers, from the tagged element
PrincipalBusinessActivity; and

(c) the third column contains the HSIC code recorded by the Department for
that taxpayer, from Item 3.3 of the BIR52 or, for iXBRL filers, from the
tagged element HongKongStandardIndustrialClassificationCode;

where no HSIC code was provided by the taxpayer or recorded by the
Department in respect of a given principal business activity description,
the third column shall record the value "HSIC code not provided" for that
entry.

Basis for Disclosure

The Department's own List of Mandatory Items (Version 3.0, April 2025)
designates PrincipalBusinessActivity as item (16) and the HSIC code as
element HongKongStandardIndustrialClassificationCode (item (17)) in the
mandatory tax computation tags required for every BIR52 submitted in iXBRL
format, such that a data file omitting that element does not conform to
the IRD Taxonomy Package and cannot constitute a valid e-filed return. For
returns filed in paper format prior to the introduction of iXBRL e-filing,
Item 3.3 of the BIR52 has at all material times required each filer to
state the principal business activity as a mandatory field on the face of
the return. The Department therefore holds the requested information as a
matter of routine administrative record across the full span of years of
assessment of the subject of this request.

The information requested is purely statistical in nature. No personal
particulars, business names, file references, or any information capable
of identifying any individual taxpayer or business is requested. There is
accordingly no basis upon which any exemption under the Code on grounds of
taxpayer confidentiality under section 4 of the Ordinance or personal
privacy could properly be applied to information of this character.

I would be grateful to receive the information in electronic format, as a
structured data file (such as a spreadsheet or CSV).

Yours faithfully,
Sebastian Lee

-------------------------------------------------------------------

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[FOI #1576 email]

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Dear Mr. LEE,

Code on Access to Information
Re: Application No. 472/2026

        We refer to your application of 15 April 2026, seeking access to
the information regarding the list of all paired combinations of principal
business activities and Hong Kong Standard Industrial Classification
(“HSIC”) codes captured by the Department for persons other than
corporations (“non-Corp cases”) to which assessments for the years of
assessment 2015/16 to 2024/25 were issued.

Paragraph 1.14 in Part 1 of the Code on Access to Information (“the Code”)
states that the Code does not oblige departments to, among others, acquire
information not in their possession or create a record which does not
exist.

As the nature of “principal business activity” is not a vital item for
processing paper Profits Tax Returns, the Department does not capture the
description of “principal business activity” reported in paper Profits Tax
Returns – Persons Other than Corporations (“BIR52”) into its database.
 Moreover, submission of supporting documents in inline eXtensible
Business Reporting Language (“iXBRL”) format for electronic filing of
Profits Tax Returns (including BIR52) is not applicable for returns for
the years of assessment 2015/16 to 2021/22.  In this connection, we regret
that we are unable to provide the list of paired combinations of principal
business activities and HSIC codes for non-Corp cases which submitted
paper BIR52 for the years of assessment 2015/16 to 2024/25 and electronic
BIR52 for the years of assessment 2015/16 to 2021/22.

The list of paired combinations of principal business activities reported
in supporting documents in iXBRL format and HSIC codes captured by the
Department for non-Corp cases to which assessments for the years of
assessment 2022/23 to 2024/25 were issued is attached below.  

Please note that 3 cases were excluded from the above list as the
principal business activity reported in the supporting documents in iXBRL
format contained information that might disclose the identity of the
relevant taxpayer.  In this connection, we regret that we are unable to
provide the requested information for these 3 cases for the reason set out
in paragraph 2.18 in Part 2 of the Code, which states that a department
may refuse to disclose information which would constitute a contravention
of any law which applied in Hong Kong.

Section 4(1) of the Inland Revenue Ordinance (Cap.112) (“the Ordinance”)
states –

“Except in the performance of his duties under this Ordinance, every
person who has been appointed under or who is or has been employed in
carrying out or in assisting any person to carry out the provisions of
this Ordinance shall preserve and aid in preserving secrecy with regard to
all matters relating to the affairs of any person that may come to his
knowledge in the performance of his duties under this Ordinance, and shall
not communicate any such matter to any person other than the person to
whom such matter relates or his executor or the authorized representative
of such person or such executor, nor suffer or permit any person to have
access to any records in the possession, custody or control of the
Commissioner.” (Emphasis added)

The principal business activity reported by a taxpayer in the supporting
documents in iXBRL format is information that comes to the knowledge of
the Department’s officers in the performance of their duties under the
Ordinance.  According to section 4(1) of the Ordinance, the Department’s
officers shall not communicate any such matter to any person other than
the taxpayer concerned or its authorized representative.  Disclosure of
the principal business activity that might disclose the identity of the
taxpayer would constitute a contravention of section 4(1) of the
Ordinance.  According to paragraph 1.7 of the Code, the legal restriction
on access to information under section 4(1) of the Ordinance is not
affected by the Code.
         
        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

From:        "Sebastian Lee"
<[ATI #1576 email]>
To:        "FOI requests at Inland Revenue Department"
<[Inland Revenue Department request email]>
Date:        15/04/2026 12:52 AM
Subject:        Freedom of Information request - Principal Business
Activity Descriptions and Assessment Counts Recorded for Persons Other
Than Corporations — Years of Assessment 2015/16 to 2024/25
Sent by:        [ATI #1576 email]

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

Dear Inland Revenue Department,

I write pursuant to the Code on Access to Information administered by the
Inland Revenue Department to request disclosure of the following
information held by the Department.
The Profits Tax Return — Persons Other Than Corporations (BIR52) requires
each filer to state at Item 3.3 the principal business activity of the
business carried on, expressed as a free-text description, and at Item 3.3
the corresponding HSIC Code.

I request disclosure of the complete list of all paired combinations of
principal business activity description and HSIC codes, where applicable,
recorded by the Department in respect of each taxpayer which filed BIR52
forms, in respect of whom a notice of assessment was issued at any point
during the years of assessment 2015/16 to 2024/25.

The requested list shall be presented as a three-column dataset in which:

(a) the first column contains the year of assessment

(b) the second column contains the principal business activity description
as recorded by the Department for each taxpayer, from Item 3.3 of the
BIR52 or, for iXBRL filers, from the tagged element
PrincipalBusinessActivity; and

(c) the third column contains the HSIC code recorded by the Department for
that taxpayer, from Item 3.3 of the BIR52 or, for iXBRL filers, from the
tagged element HongKongStandardIndustrialClassificationCode;

where no HSIC code was provided by the taxpayer or recorded by the
Department in respect of a given principal business activity description,
the third column shall record the value "HSIC code not provided" for that
entry.

Basis for Disclosure

The Department's own List of Mandatory Items (Version 3.0, April 2025)
designates PrincipalBusinessActivity as item (16) and the HSIC code as
element HongKongStandardIndustrialClassificationCode (item (17)) in the
mandatory tax computation tags required for every BIR52 submitted in iXBRL
format, such that a data file omitting that element does not conform to
the IRD Taxonomy Package and cannot constitute a valid e-filed return. For
returns filed in paper format prior to the introduction of iXBRL e-filing,
Item 3.3 of the BIR52 has at all material times required each filer to
state the principal business activity as a mandatory field on the face of
the return. The Department therefore holds the requested information as a
matter of routine administrative record across the full span of years of
assessment of the subject of this request.

The information requested is purely statistical in nature. No personal
particulars, business names, file references, or any information capable
of identifying any individual taxpayer or business is requested. There is
accordingly no basis upon which any exemption under the Code on grounds of
taxpayer confidentiality under section 4 of the Ordinance or personal
privacy could properly be applied to information of this character.

I would be grateful to receive the information in electronic format, as a
structured data file (such as a spreadsheet or CSV).

Yours faithfully,
Sebastian Lee

-------------------------------------------------------------------

Please use this email address for all replies to this request:
[ATI #1576 email]

Is [Inland Revenue Department request email] the wrong address for Freedom of Information
requests to Inland Revenue Department? If so, please contact us using this
form:
[1]https://accessinfo.hk/change_request/new...

Disclaimer: This message and any reply that you make will be published on
the internet. Our privacy and copyright policies:
[2]https://accessinfo.hk/help/officers

If you find this service useful as an FOI officer, please ask your web
manager to link to us from your organisation's FOI page.

-------------------------------------------------------------------

References

Visible links
1. https://accessinfo.hk/change_request/new...
2. https://accessinfo.hk/help/officers