1
ANNUAL REPORT
2009-10
Content
Chapter 1 : Commissioner’s Overview 2
Chapter 2 : Revenue 4
Chapter 3 : Assessing Functions 6 Profits Tax
Salaries Tax Property Tax
Personal Assessment
Advance Ruling
Objection
Appeal to the Board of Review Appeal to the Courts
Business Registration
Stamp Duty
Estate Duty
Betting Duty
Hotel Accommodation Tax Tax Reserve Certificate
Chapter 4 : Collection 19
Collection of Tax
Refund of Tax
Recovery of Tax in Default
Chapter 5 : Field Audit and Investigation 23
Field Audit
Investigation
Property Tax Compliance Check
Chapter 6 : Taxpayer Services 25 IRD Homepage
Electronic Enquiry Services
Telephone and Counter Enquiry Services Tax-help Services for Completion of Tax
Returns
Complaints and Compliments Performance Pledges
Chapter 7 : Information Technology 29 Information Systems
IT Enabled Workplace Electronic Services
eTAX
Chapter 8 : Human Resources 31 Organisation Chart
Establishment
Staff Promotions and Turnover
Recruitment
Training and Development Staff Relations and Welfare The IRD Sports Association
Chapter 9 : Legislative Amendments 38
Chapter 10 : Environmental Report 41 Green Management Policy
Green Management and Promotion of Green Awareness
Environmental Protection Performance New Initiatives and Targets
Chapter 11 : Miscellaneous 45
Charitable Institutions General Inspection Internal Audit
Approval for Tax Return Forms and the Manner of Furnishing the Returns
Schedules 46