Hong Kong, China | Direct investigation operation into unsuccessful delivery of electronic tax returns submitted by members of public to Inland Revenue Department concluded

The Ombudsman, Mr Jack Chan, announced on 31 August 2026 the completion of a direct investigation operation into the unsuccessful delivery of electronic tax returns submitted by members of the public to the Inland Revenue Department (“IRD”), with 18 improvement recommendations made to IRD. IRD has accepted all the recommendations.

The National 15th Five-Year Plan has dedicated a chapter to the advancement of digital China, proposing strategic planning to elevate the level of digital intelligence development and digital government infrastructure. The current-term Government of the Hong Kong Special Administrative Region is also committed to promoting digital government and smart city operations. IRD has actively promoted electronic filing of tax returns in recent years, encouraging the public to use its online platform, eTAX, for individual submission of tax returns. The prevalence of electronic filing is reflected by the continuous increase in the number of taxpayers opting for this service.

However, in 2025, after the deadline for filing individual tax returns for the 2024/25 year of assessment, there was an emerging number of taxpayers who had made submissions via eTAX reported to have been notified by IRD for non-receipt of their tax returns, and some taxpayers even received penalty notices for late filings.

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Source: The Office of the Ombudsman Hong Kong, China