Aspiring accountants interested in joining the civil service should have a civic mindset and a strong sense of responsibility and integrity, says Wesley Leung, chief assessor at the profits tax unit of the Inland Revenue Department.
The civil service does not aim to maximise profits like commercial enterprises. “For instance, at the Inland Revenue Department we are expected to carry out our duties fairly and impartially in accordance with the laws,” says Leung, who has been with the department for 28 years. “However, civil servants should be diligent and motivated to acquire new skills and updating knowledge of their specialised fields, while maintaining good communication and interpersonal skills.”
Leung says there are two routes for applicants wanting to join the IRD. Either as university graduates in accountancy or having extensively studied related subjects in their degree programmes. The second entry route is through being registered students of the HKICPA’s QP. Applicants need to meet certain standards in English and Chinese and are required to take an aptitude test and a written examination on accounting and taxation.
The IRD assigns newcomers to various units, including salaries tax, profits tax, stamp duty, and field audit and investigation, although newly recruited CPAs usually start with the salaries tax unit. Their main responsibility at the unit is to evaluate, assess and collect tax. They also need to answer enquiries from taxpayers and are expected to be able to explain simply and clearly to taxpayers the legal aspects and details of taxation matters.
“We have well-developed procedures that all staff are expected to follow. Newcomers need to familiarise themselves with the rules and procedures so that they can clearly explain complex concepts and laws in layman’s terms.”
After tax return forms are collected, random sample checking is conducted. Complicated cases require manual assessment and evaluation. Some disagreement with the taxpayers may arise and handling this requires more technical and soft skills, Leung says. “The responsible colleagues issue letters to ask the taxpayer concerned for additional information. They then need to analyse the information and other relevant documents received with the aim of reaching an agreement. If both sides cannot reach an agreement, there is an appeal mechanism.”
To familiarise new hires with the IRD’s organisational culture and the basic skills required, the department holds an induction course. New recruits receive formal training on taxation in the first two years, followed by exams. “We regularly organise continuing professional education seminars hosted by experienced colleagues,” he says. “We also have a voluntary mentorship programme. Senior officers have the opportunities to attend OECD training programmes on international taxation overseas.”
Leung reminds graduates that initial adaptation is necessary. “When I first joined the IRD, I worked on many small tasks and needed to familiarise myself with policies and procedures. I realised patience at work was vital. I then started to build relationships with colleagues and worked well with them as a team.” Along with job security, a career in the civil service is also very rewarding, Leung concludes.
