The Commissioner of Inland Revenue, Benjamin Chan, said that any taxpayers, whether a company or individual, may be invited by the department for a tax review or audit.
His comment came after several journalists and media organisations reported they were selected for an audit of their previous tax returns.
Chan spoke about the matter after an event on Saturday.
“Some taxpayers have raised questions about whether the Inland Revenue Department would audit for tax returns based on specific industries or background. I want to reiterate that we did not and would definitely not do that,” he said.
“As I’ve mentioned, based on our system, we ensure consistency in treatment for all taxpayers. Every taxpayer has the chance to be invited for a tax review or audit.”
He described the entire tax audit procedure as “transparent, fair and open”, and pointed out that taxpayers have the right to object or provide additional information for the department’s consideration.
Winnie Shek, president of the Taxation Institute, also said Hong Kong’s system is fair to every taxpayer.
If any taxpayer finds a difference between their income and the department’s estimates, one possible reason is because of their unfamiliarity with the tax system, she said.
Shek said taxpayers can submit their objection within one month of receiving the tax assessment notice and the department’s preliminary review results are usually provided within one to three months.