How an Agent Provides a Letter of Indemnity Using Form IR1328A
Tax agents may need to file Form IR1328A. Learn about this Letter of Indemnity for agents dealing with the Hong Kong IRD.
IR1328A at a glance
- Official title
- Letter of Indemnity for an Agent
- Issued by
- Inland Revenue Department
We link the issuing authority's own index rather than hosting a copy, because the form is revised there and an out-of-date copy is worse than none.
Purpose of Form IR1328A Letter of Indemnity for an Agent
Form IR1328A allows a tax agent or professional representative to accept legal responsibility for actions taken on a taxpayer's behalf. It indemnifies the Inland Revenue Department (IRD) against any claims, losses or damages arising from the department acting on the agent's instructions. The IRD will not recognise an agent as authorised to handle a taxpayer's affairs without this indemnity.
This form is governed by the Inland Revenue Ordinance (Cap. 112). It is distinct from the general letter of indemnity on Form IR1328, which an individual taxpayer uses. Form IR1328A is specifically for a tax agent representing a client in dealings with the IRD.
Agent Indemnity Form IRD: When Is It Required
A professional representative must file the agent indemnity form to act for a taxpayer in correspondence, filing or enquiries with the Inland Revenue Department. Common situations include submitting a profits tax return (BIR51, BIR52 or BIR54), responding to an IRD query, applying for a tax instalment plan using Form IR1360A or IR1360B, requesting an advance ruling under Form IR1297, or handling objections or appeals.
The IRD will not accept correspondence from an agent unless a valid Form IR1328A is on file. Submit the form before any substantive interaction begins.
Form IR1328A Hong Kong: Required Details
Complete Form IR1328A Hong Kong with the following information.
Agent's particulars: - Full name of the agent or firm - Business registration number - Correspondence address - Contact telephone number and email address - Professional qualifications or membership (for example, Certified Public Accountant or solicitor)
Taxpayer's details: - Full name of the taxpayer (individual or company) - Tax reference number (the IRD file number) - Business registration number (if applicable) - Correspondence address
Scope of representation: - The specific tax matters the agent is authorised to handle - The period of assessment covered - Any limitations on the agent's authority
Indemnity clause: - A statement that the agent indemnifies the IRD against all actions, claims and demands arising from the department acting on the agent's instructions - The agent's signature and date - The taxpayer's signature confirming the authorisation
Tax Agent Letter of Indemnity: Legal Responsibility
A tax agent letter of indemnity places legal responsibility on the agent for any errors or omissions in the information provided to the IRD. The agent assumes liability for incorrect tax computations, late filing penalties, misrepresentation of facts, and failure to disclose relevant information.
The indemnity does not transfer the taxpayer's ultimate liability for tax due. The taxpayer remains responsible for paying any tax assessed. The indemnity protects the IRD from claims by the taxpayer if the department acts on the agent's incorrect advice.
Indemnity for Tax Representative: Scope of Coverage
The indemnity for tax representative covers the full scope of the agent's dealings with the IRD. This includes receiving and reviewing tax returns and assessments, submitting objections and appeals, requesting extensions of time, applying for refunds or set-offs, and communicating with the IRD on all authorised matters.
The indemnity does not cover actions taken outside the authorised scope. If the agent exceeds the authority granted in the form, the IRD may refuse to accept the agent's instructions and may hold the agent personally liable for any resulting costs.
Authorise Agent with Indemnity Form: Completion Steps
To authorise an agent with the indemnity form, follow these steps:
- Download the current version of Form IR1328A from the Inland Revenue Department's website at www.ird.gov.hk
- Complete Part A with the agent's full particulars
- Complete Part B with the taxpayer's details and tax reference number
- Specify the scope of representation in Part C, including the year of assessment and specific matters
- The taxpayer signs Part D to confirm the authorisation
- The agent signs Part E to accept the indemnity
- Submit the completed form to the IRD by post or through the Tax Representative Portal
The IRD will acknowledge receipt and update its records. The agent should retain a copy for their files.
Supporting Terms Used
Inland Revenue Department, letter of indemnity, tax agent, representative, authorisation, agent's particulars, taxpayer consent, liability for errors, professional representative, form submission, legal responsibility, scope of representation.
Where to Obtain Form IR1328A
The official version of Form IR1328A is available from the Inland Revenue Department's forms index at www.ird.gov.hk/eng/paf/bus.htm. Always download the current version before completing the form, as the IRD revises forms periodically. A stale copy may be rejected.
How to fill out Form IR1328A
Page one of the official form. Every field named below appears on it in the same order.
Section 1: Identifying the Agent and the Taxpayer
The first section of the form asks for the name, correspondence address, and contact telephone number of the Agent (the person or firm you are authorising). The “Agent” here means the person or firm who will handle tax matters on your behalf. Provide the full name and a complete postal address (including the street, district, and Hong Kong or other territory). The telephone number is optional but recommended for IRD follow-up.
Next, enter the Name, Address and Tax File Number (of the Taxpayer) - that is, your personal or business details as the person giving the authority. The Tax File Number is the unique identifier issued by the Inland Revenue Department for your tax account. If you do not know your Tax File Number, check your latest tax return or assessment letter. If you have never filed, leave this blank; the IRD will assign one upon filing.
Section 2: Declaration and Indemnity
This is the heart of the form. You must read the indemnity clause carefully. By signing, you agree to indemnify the Inland Revenue Department against any loss or damage that may arise because an agent acts under this letter. This is a standard protective measure for the IRD.
The form includes a box to indicate the scope of the agent’s authority. The options are: - □ For all matters - □ For a specific matter (please give details)
You must tick one box. If you tick “For a specific matter”, you must describe that matter clearly in the space provided (e.g., “Objection against Profits Tax Assessment for the year of assessment 2023/24”). If you leave this blank or tick both boxes, the IRD may reject or return the form.
Section 3: Signature and Date
The form must be signed by the taxpayer (not the agent). Do not sign before the agent has agreed to act, because you are confirming the authority you give.
Write the Date on which you sign. Use the format DD/MM/YYYY. This date must be on or after the date the agent agrees to act (though that agreement is usually separate). The IRD does not prescribe a deadline for this form; it is used when you want to authorise an agent to handle any tax correspondence or submissions.
Common Mistakes
- Signing as agent: Only the taxpayer signs this form. The agent never signs it. A common error is to have the agent’s signature appear here - this form is the taxpayer’s indemnity to the IRD, not the agent’s undertaking.
- Incomplete scope: If you tick “specific matter” but write “various matters” or leave the description blank, the form is ambiguous. The IRD will not act on it. Be precise.
- Wrong date: The date of signature must be current. Do not backdate or postdate it.
Continuation Sheet
There is no continuation sheet on the face of the form for additional details. If you need to provide more information about the specific matter, you may attach a separate sheet. Write “See attached” in the space and ensure the attached sheet is signed and dated by the same taxpayer.
Who Keeps What
The original signed form is sent to the Inland Revenue Department. The agent should keep a copy for their records, and you (the taxpayer) should keep a copy as proof of your authorisation.
No fee is stated on the form. The IRD does not charge for lodging this letter.
Download the current form - always file the version on the issuing authority's site, not a copy.
Sources
More on the forms library.