The Institute was incorporated as a company limited by guarantee on 29th September 1972 by a group of professionals with the major objectives of promoting the study of taxation, using as a venue for the exchange of taxation knowledge as well as to enhance the standard of tax professionals. Initially 34 members subscribed to the Memorandum and Articles of Association.
In June 2020, the Institute has reached an agreement with the Chartered Institute of Taxation (“CIOT”) regarding the Licensing Arrangement under which CIOT has licensed the Institute to grant the “Chartered Tax Adviser” designation to our qualifying members.  Please click here for the joint announcement from the Institute and CIOT.  This is a major milestone of the Institute which fulfils its long-term ambition.  Certified Tax Advisers are given an option to convert to Chartered Tax Adviser designation in 2021.

Major Activities

Budget Submission

In 1980 the Institute made its first budget submission to the Financial Secretary of Hong Kong. The submission commented on Hong Kong’s fiscal policy with suggestions thereof to the Government. This budget submission has become an annual event for the Institute.



In 1987 the Institute became one of the founding members of the Joint Liaison Committee of Taxation (JLCT) established to study, review and advise the Administration on Hong Kong’s taxation legislations and policies.


Submissions on Government’s proposals and measures

Apart from the annual Budget Submission and the JLCT, the Institute actively provides comment and suggestion to the HKSAR Government on taxation legislations and policies.
The Institute also makes submissions to the tax authorities of the PRC and the Organization for Economic Co-operation and Development on a variety of tax issues.


Voluntary Tax Service to the Public

As part of the Corporate Social Responsibility programme and a pledge to serve the community, the Institute has launched the Voluntary Tax Service to the public in 2012 to assist them in completing their Tax Return – Individuals. This has since become an annual signature event of the Institute.


Tax Debate Competition

Since 2015, the Institute has been organizing the Annual Tax Debate Competition to promote the study of taxation and draw awareness of university students to the tax profession as another choice in their career development upon graduation. The Debate has been successful in encouraging students to express their opinions on current tax topics and attracting public attention.


Other Activities

The Institute organizes regular seminars on different tax topics for members and non-members, and different social activities to facilitate the exchange of members.

International Liaison


By 1994 the Institute joined the Asia-Oceania Tax Consultants’ Association (AOTCA), an organization represented by tax practitioners in the Asia-Oceania region. In 2006 the Institute first hosted the AOTCA annual general meeting and international tax conference in Hong Kong. The event was attended by hundreds of participants from the region. The Institute’s past President Mr Thomas Lee was elected as the President of AOTCA during 2013 to 2014. Mr Jeremy Choi, the past President of the Institute, was elected as the President of AOTCA in November 2022.


AOTCA Conference

The Institute was awarded the opportunity to host the annual meeting of AOTCA and the international tax conference in October 2016. The theme of the 2016 AOTCA Conference was “Post BEPS, Challenges and Opportunities”. The Conference provided a platform for tax professionals and experts from the 15 AOTCA member countries to get together to share information and exchange views, to update on latest legislation and practice changes, and prepared practitioners and enterprises for the paradigm shift in global tax environment led by the OECD and G20. Prominent speakers from multinational enterprises, governments, local and overseas tax experts shared their views on current and controversial topics with the participants.

Mainland China Liaison

Visits to Mainland China

As early as 1979 the Institute has made contact with tax societies and bureaus in Mainland China and from then onwards has maintained very good relationship with the PRC tax authorities and tax societies. Annual visits are organized to Beijing, Shanghai, Guangdong Province and other major cities, visiting various tax bureaus and relevant government offices.


Cross-Straits, Hong Kong and Macao Taxation Service Forum (海峽兩岸暨港澳涉稅服務論壇)

The Cross-Straits, Hong Kong and Macao Taxation Service Forum has been jointly organized by The China Certified Tax Agents Association (中國註冊稅務師協會), The Taxation Association of Macau (澳門稅務學會), Taiwan Provincial CPA Association (臺灣省會計師公會) and the Institute. Each year, the four parties will take turn and host the Conference.


Annual Meeting of Guangdong, Hong Kong, Macau and Taiwan Tax Conference (粵港澳台稅收研討會)

The Annual Meeting has been jointly organised by Guangdong Provincial Tax Institute (廣東省稅務學會), The Taxation Association of Macau (澳門稅務學會), Chunghwa Institute of International Taxation (中華產業國際租稅學會), and the Institute. It provides a great platform for tax practitioners and experts from Guangdong, Hong Kong, Macau and Taiwan to get together to share information and exchange views on the development of the latest tax issues. The Institute last hosted the Annual Meeting in 2017. The topics of the day included Guangdong-Hong Kong-Macao Bay Area, and the development of the latest legislation and practice on the Common Reporting Standard.

Chartered Tax Adviser designation

In 2010 the Institute launched its first annual Certified Tax Adviser (CTA) Qualifying Examination in order to enhance the standard of tax professionals. The Examination has been renamed as “Chartered Tax Adviser (CTA) Qualifying Examination” in 2021. The Institute has by now around 3,000 members and around 2,000 CTAs.


Accredited Employer Programme

To further strengthen and advance the status of CTAs in Hong Kong, the Institute introduced the CTA Accredited Employer Programme in July 2012. Within a period of two months since its introduction, more than 250 CPA firms have recognised and joined the programme. The Institute has by now around 260 Accredited Employers.


Qualifying Examination Programmes

The Institute has cooperated with other local education institutions in providing various postgraduate programmes, preparing students for taking the Chartered Tax Adviser (CTA) Qualifying Examination and enriching their tax knowledge. For more details, please visit the “CTA” section.


Chartered Tax Adviser (“CTA”) Annual Conference

The CTA Annual Conference was first organised in 2014, offering a platform for the exchange of the latest tax development and helping participants acquire industry insights to prepare for unexpected challenges in the future. Prominent speakers from Mainland and Hong Kong tax authorities, experienced practitioners from leading accounting firms as well as business owners and investors have shared their views on hot current topics.


PRC Certified Tax Agents (“PRC CTA”) Examination

The Institute has been entrusted by The China Certified Tax Agents Association in holding the PRC CTA examination in Hong Kong for residents of Hong Kong and Macau.


In 1978 the Institute published its first booklet on taxation topics.
In 1990 the Institute and the Hong Kong Polytechnic University jointly published a taxation bulletin: “Taxation” on topics of taxation and related matters. In 1997 this bulletin was upgraded to a full professional journal renamed as the “Asia-Pacific Journal of Taxation”. Throughout these years the Journal has gained much reputation among academics and professionals in the region. In addition to the Journal the Institute also publishes a bimonthly Newsletter to keep members abreast of the activities and events of the Institute and to provide them with tax updates on important development in Hong Kong tax, China tax and international tax.
In 2019, the Institute and Wolter Kluwer jointly publishes the “International Tax Law and Practice”, a comprehensive reference for tax practitioners.

Office Premises

The Institute acquired its present office in Sheung Wan in 2003.