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Inland Revenue Department
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Terms and Conditions for Use of eTAX Services by Individuals
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IMPORTANT : READ CAREFULLY
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| 1. |
Inland Revenue Department ("IRD") shall provide to taxpayers electronic services under the eTAX (the "eTAX Services") through the GovHK system ("GovHK") or "iAM Smart" system ("iAM Smart"). The use of the eTAX Services shall at all times be governed by these terms and conditions ("T&C"). Any individual who has applied and successfully registered with IRD for using any of the eTAX Services is hereinafter referred to as the "Taxpayer". |
| 2. |
IRD has the right at any time and from time to time to expand, modify, reduce, suspend or discontinue the eTAX Services (or any part thereof) with or without prior notice. IRD shall not be liable to the Taxpayer or any third party for any variation, suspension or discontinuance of the eTAX Services. |
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Registration
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| 3. |
The Taxpayer undertakes to provide true and accurate information about himself/herself as required in the application and registration for the use of the eTAX Services. For identification purpose, IRD will allot an Identification Number ("TIN") to the Taxpayer. |
| 4. |
After checking the Taxpayer's application, IRD will provide an Access Code to him/her through the issue of the Access Code Notice. IRD will open a personal account for the Taxpayer ("eTAX Account"). For authentication purpose, the Taxpayer is required to register in IRD's computer system a password of alpha-numeric characters of his/her own choice ("eTAX Password") within three weeks from the date of issue of the Access Code Notice. He/She should register the eTAX Password by input of the allotted TIN and Access Code through GovHK. If the Taxpayer does not complete the registration within the aforesaid three weeks' period, the Access Code will be invalidated without further notice and the Taxpayer has to apply again for using the eTAX Services. |
| 5. |
A holder of digital certificate or "iAM Smart+" account (as referred to in the "iAM Smart" User Terms of Use available at https://www.iamsmart.gov.hk) may use his/her digital certificate or "iAM Smart+" account for authentication purpose in using the eTAX Services. |
| 6. |
Once a Taxpayer completes his/her registration, he/she will be taken to have accepted the T&C. |
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TIN, eTAX Password, MyGovHK Password, Digital Certificate, "iAM Smart" Account and "iAM Smart+" Account
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| 7. |
The Taxpayer can change the allotted TIN upon registration. As the TIN is a permanent identification number, it can only be changed by the Taxpayer during the registration process. |
| 8. |
The Taxpayer may change the eTAX Password through GovHK at any time but any such change will be effective only if accepted by the system. In his/her own interest, the Taxpayer should not choose numbers which can easily be guessed by others for use as his/her eTAX Password, such as his/her ID card number and date of birth. He/She should also change the eTAX Password periodically. |
| 9. |
The Taxpayer shall follow the guidance provided by IRD in creating and using his/her TIN and the eTAX Password. |
| 10. |
The Taxpayer may link up his/her eTAX Account with his/her personal account in GovHK ("MyGovHK Account") in accordance with the procedures specified thereunder, and use the authentication mechanism provided in MyGovHK as an alternative means for accessing eTAX Services. The Taxpayer may use his/her password registered with MyGovHK Account ("MyGovHK Password") as an alternative to eTAX Password to sign electronic records for submission through eTAX. For the purposes of the Inland Revenue Ordinance and Business Registration Ordinance, electronic records signed with MyGovHK Password shall have the same effect as those signed with eTAX Password. |
| 11. |
The Taxpayer who has linked up his/her eTAX Account with his/her MyGovHK Account may change the MyGovHK Password at any time in accordance with the procedures specified under the system. The new MyGovHK Password will be effective for the purposes of using the eTAX Services if the change of password is accepted by the system. |
| 12. |
The Taxpayer may use the authentication mechanism provided in "iAM Smart" account (as referred to in the "iAM Smart" User Terms of Use) and "iAM Smart+" account in accordance with the procedures specified thereunder as an alternative means to access eTAX Services. The Taxpayer may use the digital signature function provided in "iAM Smart+" account as an alternative to eTAX Password to sign electronic records for submission through eTAX. For the purposes of the Inland Revenue Ordinance and Business Registration Ordinance, electronic records signed with "iAM Smart+" account shall have the same effect as those signed with eTAX Password. |
| 13. |
The Taxpayer acknowledges that the TIN, eTAX Password, MyGovHK Password, "iAM Smart" account password and "iAM Smart+" account password are confidential and must not be disclosed to any other person(s) under any circumstances. He/She shall act in good faith, exercise reasonable care and diligence in maintaining the confidentiality of his/her TIN, eTAX Password, MyGovHK Password, "iAM Smart" account password and "iAM Smart+" account password. |
| 14. |
The eTAX Services are for the sole and exclusive use by the Taxpayer. At no time and under no circumstances shall the Taxpayer authorise any other person to use his/her TIN, eTAX Password, MyGovHK Password, digital certificate, "iAM Smart" account password or "iAM Smart+" account password to communicate with IRD on his/her behalf in connection with the eTAX Services. |
| 15. |
Any access to the eTAX Services with a Taxpayer's TIN, eTAX Password, MyGovHK Password, digital certificate, "iAM Smart" account or "iAM Smart+" account shall be deemed to be the use of the eTAX Services by the Taxpayer himself/herself, unless the Taxpayer can adduce evidence to prove the contrary. |
| 16. |
If the Taxpayer notices or suspects that his/her eTAX Password, MyGovHK Password, "iAM Smart" account password or "iAM Smart+" account password is known by any other person or that there is actual or possible unauthorised use of the eTAX Services, he/she shall change his/her eTAX Password, MyGovHK Password, "iAM Smart" account password or "iAM Smart+" account password (as the case may be) immediately through GovHK or "iAM Smart" and notify IRD as soon as practicable. |
| Notices and documents issued by the Inland Revenue Department |
| 17. |
The eTAX Services include issue of notices and documents by IRD in the form of electronic records to the Taxpayer through GovHK or "iAM Smart". These notices and documents (including notices to furnish tax return and notices of assessment) are hereinafter referred to as the "Electronic Notices". Upon selection to receive the Electronic Notices, the Taxpayer is considered to have agreed to designate GovHK or "iAM Smart" as the information system for the purposes of receiving the Electronic Notices. |
| 18. |
The Taxpayer acknowledges that it is his/her primary responsibility to take timely actions as required under the Inland Revenue Ordinance and as stated in the Electronic Notices. Any default or failure on his/her part to access the Electronic Notices through GovHK or "iAM Smart" shall not constitute a defence for failing to take timely actions in regard to the Electronic Notices. |
| 19. |
Notwithstanding the Taxpayer's selection, IRD reserves the right to issue any notices and documents in the form of paper instead of in the form of electronic records. Any notices issued to the Taxpayer in the form of paper at any time shall remain valid for all purposes. |
| Ceasing to receive the Electronic Notices and / or closing the eTAX Account |
| 20. |
A Taxpayer may select to discontinue to receive the Electronic Notices or to close the eTAX Account altogether. If he / she wishes to do so, he / she should notify IRD by lodging a formal notification ("Cessation Notification") through his / her eTAX Account. |
| 21. |
The Taxpayer acknowledges that such Cessation Notification shall generally take up to 5 working days to become effective. Any Electronic Notices issued to the Taxpayer's eTAX Account in the 5 working days immediately following the date of Cessation Notification shall remain valid for all purposes. |
| Acceptance of Terms and Conditions |
| 22. |
The Taxpayer's use or continued use of the eTAX Services shall constitute his/her acceptance of the T&C. |
| Privacy Policy |
| 23. |
IRD is committed to protecting the secrecy and confidentiality of the Taxpayers' information. Please refer to our eTAX Security Statement for further details. |
| Governing Laws |
| 24. |
These T&C shall be governed and construed in accordance with the laws of the Hong Kong Special Administrative Region. |
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