Duties
An Assistant Assessor is mainly deployed on undertaking assessment and / or collection of taxes and / or undertaking other duties under the Ordinances administered by the Department.
Entry Requirements
Candidates should
(a)(i) have a Bachelor's degree in Accountancy from a Hong Kong university, or equivalent; or
(a)(ii) be a registered student of the Hong Kong Institute of Certified Public Accountants' Qualification Programme (HKICPA QP) and have completed the Associate Level of QP, or equivalent;
(b) have a pass result in the Aptitude Test (AT) in the Common Recruitment Examination (CRE);
(c) have met the language proficiency requirements of Level 2 results in the two language papers [Use of Chinese (UC) and Use of English (UE)] in the CRE, or equivalent;
(d) be able to speak fluent Cantonese and English; and
(e) have a pass result in the Basic Law and National Security Law Test (BLNST).
Assistant Assessor Written Examination : Candidates who meet the entry requirements will be arranged to attend a written examination to be held tentatively in late January 2027. Candidates who are invited to attend the examination will normally receive an invitation by early January 2027 subject to the actual date on which the examination will be held. Candidates passing the written examination will be invited to attend the selection interviews, which are tentatively scheduled for mid March 2027. As it takes time to process all applications, an invitation to the written examination and / or the selection interview does not imply that an applicant has met the entry requirements of the Assistant Assessor post. If the situation warrants, the written examination may be deferred or cancelled. Any updates on the written examination arrangements will be announced on the Inland Revenue Department (IRD)'s website at http://www.ird.gov.hk.
Remarks : Candidates without the requisite CRE results or equivalent, but have met the other entry requirements and will sit for the CRE and / or BLNST to be held on 5 December 2026 in seven cities outside Hong Kong may also apply. They must indicate in their application forms the paper(s) they will attempt in the aforesaid examination at Part (I) of “Academic Attainment”. Their applications will be processed subject to their obtaining the requisite CRE results in the aforesaid examination. Upon obtaining the requisite CRE results in the above examination, applicants must submit copies of the supporting document of the results by email to appointments@ird.gov.hk within two weeks from the issuance date of the notification of results. If applicants fail to provide the supporting document of the results in the aforesaid examination as requested upon the specified deadline, their applications will NOT be considered.
Terms of Appointment
New appointees will normally be appointed on civil service probationary terms for three years. Upon passage of the probation bar, the officer may be considered for appointment on the prevailing permanent terms.
How to Apply
Applicants must apply online through the G.F. 340 Online Application System of the Civil Service Bureau (https://www.csb.gov.hk) on or before 19 November 2026. Applications which are late or incomplete, or submitted in person, by post, by fax or by email will NOT be considered.
For holders of professional / academic qualifications awarded by non-local institutions, copies of their relevant transcripts and certificates of academic qualifications and / or certificates and examination status reports of professional qualifications should be submitted by email to appointments@ird.gov.hk on or before 26 November 2026. The title of the post being applied for and the online application number should be quoted in the subject of the email and on every page of the copies of the relevant supporting documents. If applicants fail to provide the relevant supporting documents by the above specified date, or if the relevant supporting documents are incomplete or not received by the Inland Revenue Department by the above specified date, such applications will NOT be considered.
Applicants who are invited to the written examination will normally receive an invitation by early January 2027. If the written examination is rescheduled for any reasons, we will make relevant announcement on our website and inform applicants concerned of new arrangements by post or email before the examination. Those who are not invited to the written examination may assume that their applications are unsuccessful. As invitations will be issued by post or by email, applicants should provide accurate correspondence address and email address and ensure that their email accounts can receive incoming emails properly.
Application Notes
(a) Civil service vacancies are posts on the civil service establishment. Candidates selected for these vacancies will be appointed on civil service terms of appointment and conditions of service and will become civil servants on appointment.
(b) Candidates must be permanent residents of the Hong Kong Special Administrative Region at the time of appointment unless specified otherwise.
(c) The entry pay, terms of appointment and conditions of service to be offered are subject to the provisions prevailing at the time the offer of appointment is made.
(d) The information on the maximum pay point is for reference only and may be subject to changes.
(e) Fringe benefits include paid leave, medical and dental benefits, and where appropriate, assistance in housing.
(f) Where a large number of candidates meet the specified entry requirements, the recruiting department may devise shortlisting criteria to select the better qualified candidates for further processing. In these circumstances, only shortlisted candidates will be invited to attend selection interview.
(g) It is the Government's policy to place people with a disability in appropriate jobs wherever possible. If a disabled candidate meets the entry requirements (including passing the written examination to be held tentatively in late January 2027), he / she will be invited to attend the selection interview without being subject to further shortlisting. Applicants who have declared disabilities found suitable for appointment may be given an appropriate degree of preference over other applicants whose suitability for appointment is considered comparable to that of the former. The Government's policy and other related measures on employment of persons with disabilities are set out in the booklet “Employ People Based on Their Abilities - Application for Government Jobs by Persons with Disabilities” which is available for reference on the Civil Service Bureau's website at http://www.csb.gov.hk under “Administration of the Civil Service - Appointments”.
(h) As an Equal Opportunities Employer, the Government is committed to eliminating discrimination in employment. The vacancy advertised is open to all applicants meeting the basic entry requirements irrespective of their disability, sex, marital status, pregnancy, age, family status, sexual orientation and race.
(i) Holders of professional / academic qualifications other than those obtained from Hong Kong institutions / Hong Kong Examinations and Assessment Authority may also apply but their qualifications will be subject to assessments on equivalence with the required entry qualifications. They should submit copies of their relevant transcripts and certificates of academic qualifications and / or certificates and examination status reports of professional qualifications by email to appointments@ird.gov.hk.
(j) Civil service vacancies information contained in this column is also available on the GovHK on the Internet at http://www.gov.hk.
(k) Towards the application deadline, our online system would likely be overloaded due to large volume of applications. To ensure timely completion of your online application, it is advisable to submit the application as early as possible.
Source: The Government of the Hong Kong Special Administrative Region, DATA.GOV.HK