Dear Inland Revenue Department,

I write pursuant to the Code on Access to Information to request disclosure of the underlying data used by the Department to compile and aggregate the statistical schedules published in the Department's Annual Reports

The Department's published Schedule 3 of the 2024/25 Annual Reports presents, as a single named line item within the corporations profits tax sector breakdown, the final tax assessed on each sector, for each year of assessment covered.

I request disclosure of:

1. the disaggregated sub-categorisation to the most granular level within each sector maintained in the Department's internal records — including sub-classifications by type of corporation, by HSIC code recorded for the relevant taxpayer, or by any other internal taxonomy applied by the Department below the level of the published sector heading — for each of the years of assessment 2021/22, 2022/23, 2023/24 and 2024/25. For example, the sub-categories aggregated to reflect the total tax assessed for "Banking", "Others" under Manufacturing or "Miscellaneous."

2. number of notices of assessment issued within each disaggregated sub-category, and

3. the amount of final profits tax assessed within each disaggregated sub-category under the "Clubs and Associations" sector category as presented in Schedule 3.

I note that the Department itself publishes aggregated statistical data annually in its Annual Reports and the associated schedules, which demonstrates that the underlying data is held, is queryable, and is regularly processed by the Department for reporting purposes. The present request seeks only the more granular disaggregation of that same data prior to the aggregation step applied for publication.

The information requested is purely statistical and administrative in nature. No personal particulars, business names, individual file references, or any information capable of identifying any individual taxpayer or business is requested. The information sought relates exclusively to aggregated counts, amounts, and classification descriptions derived from data that the Department already holds and processes as a matter of routine administrative record in connection with its assessment functions under the Inland Revenue Ordinance. There is no basis upon which any exemption under the Code on grounds of personal privacy, taxpayer confidentiality under section 4 of the Inland Revenue Ordinance, or any other ground could properly be applied to information of a purely aggregate and statistical character of the kind requested.

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

Yours faithfully,
CKY