Assistant Taxation Officer charged by ICAC with bribery for assisting taxpayers to pay less tax and tracking debtors
2025-10-14
An Assistant Taxation Officer of the Inland Revenue Department (IRD) was charged by the ICAC today (October 14) for allegedly soliciting and accepting bribes totalling over $19,000 from four taxpayers for assisting them to pay less tax and track debtors for debt collection. The Assistant Taxation Officer also jointly faces an offence of conspiracy to commit misconduct in public office (MIPO) with a Foreman of the Food and Environmental Hygiene Department (FEHD) for allegedly conducting an unauthorised search in the IRD’s computer systems for information relating to an FEHD complainant.
Li Ying-wah, 46, Assistant Taxation Officer of the IRD, faces six bribery charges – five of public servant accepting an advantage and one of public servant soliciting an advantage, contrary to section 4(2)(a) of the Prevention of Bribery Ordinance.
He further faces one count of conspiracy to commit MIPO, contrary to the Common Law and section 159A of the Crimes Ordinance; an alternative charge of MIPO; and one count of common assault, contrary to section 40 of the Offences against the Person Ordinance.
Co-defendant Ho Lok-lam, 36, Foreman of the FEHD, faces one count of conspiracy to commit MIPO.
The two defendants were released on ICAC bail, pending their appearance at the Eastern Magistrates’ Courts on Thursday (October 16) for mention. The prosecution will later apply to transfer the case to the District Court for plea.
At the material time, Li was an Assistant Taxation Officer who was posted to the IRD’s Collection Enforcement Section and Assessing Group for processing documents for tax recovery, assisting in salaries tax assessment and handling enquiries. For performing his duties, Li had access to the computer systems of the IRD containing particulars of all taxpayers and companies, their taxation documents and correspondences.
The six bribery charges took place between June 2022 and September 2023. It is alleged that Li had accepted bribes totalling $19,000 from three taxpayers and solicited a bribe of an unspecified sum from another taxpayer when he handled enquiries from them.
Li allegedly assisted and guided the four taxpayers in filling in their tax returns or relevant forms to pay less tax, and provided information of debtors of a taxpayer for his debt collection.
The common assault charge took place on September 19, 2023. It is alleged that when guiding a woman, who was one of the above taxpayers, to fill in a form in the office of the IRD’s Assessing Group at Inland Revenue Centre in Kai Tak, Li had deliberately touched her right hand and solicited $1,000 from her.
In addition, Li and Ho had allegedly conspired together for Li, in the course of his public office, to wilfully misconduct himself without reasonable excuse or justification between May and June 2023. It is alleged that Li had performed unauthorised enquiries of information held by the IRD and divulged such information to Ho for purposes unconnected with the discharge of Li’s duties. The alternative charge alleges that Li had committed the abovementioned misconduct.
At the material time, Ho was a Foreman of the FEHD posted to Sai Kung District Pest Control Section. Complaints were lodged by a complainant against Ho for not properly following up on the mosquito problems in the district. The ICAC investigation revealed that upon Ho’s request, Li had conducted searches in the IRD’s computer systems for the personal information of the complainant and her family members.
The ICAC investigation arose from a corruption complaint referred by the IRD. The IRD and the FEHD rendered full assistance to the ICAC during its investigation into the case.
An ICAC spokesperson states that a clean and honest civil service is vital to effective governance. The Commission will continue to remind civil servants to uphold a high standard of probity and adhere to the law at all times through publicity and educational initiatives. Civil servants should never abuse their official capacity to engage in corrupt and illegal activities. The ICAC has maintained close contact with the IRD in connection with reviewing its control measures on personal information, enhancing supervision as well as corruption prevention and education to curb any bribery and other malpractices.
Li Ying-wah, 46, Assistant Taxation Officer of the IRD, faces six bribery charges – five of public servant accepting an advantage and one of public servant soliciting an advantage, contrary to section 4(2)(a) of the Prevention of Bribery Ordinance.
He further faces one count of conspiracy to commit MIPO, contrary to the Common Law and section 159A of the Crimes Ordinance; an alternative charge of MIPO; and one count of common assault, contrary to section 40 of the Offences against the Person Ordinance.
Co-defendant Ho Lok-lam, 36, Foreman of the FEHD, faces one count of conspiracy to commit MIPO.
The two defendants were released on ICAC bail, pending their appearance at the Eastern Magistrates’ Courts on Thursday (October 16) for mention. The prosecution will later apply to transfer the case to the District Court for plea.
At the material time, Li was an Assistant Taxation Officer who was posted to the IRD’s Collection Enforcement Section and Assessing Group for processing documents for tax recovery, assisting in salaries tax assessment and handling enquiries. For performing his duties, Li had access to the computer systems of the IRD containing particulars of all taxpayers and companies, their taxation documents and correspondences.
The six bribery charges took place between June 2022 and September 2023. It is alleged that Li had accepted bribes totalling $19,000 from three taxpayers and solicited a bribe of an unspecified sum from another taxpayer when he handled enquiries from them.
Li allegedly assisted and guided the four taxpayers in filling in their tax returns or relevant forms to pay less tax, and provided information of debtors of a taxpayer for his debt collection.
The common assault charge took place on September 19, 2023. It is alleged that when guiding a woman, who was one of the above taxpayers, to fill in a form in the office of the IRD’s Assessing Group at Inland Revenue Centre in Kai Tak, Li had deliberately touched her right hand and solicited $1,000 from her.
In addition, Li and Ho had allegedly conspired together for Li, in the course of his public office, to wilfully misconduct himself without reasonable excuse or justification between May and June 2023. It is alleged that Li had performed unauthorised enquiries of information held by the IRD and divulged such information to Ho for purposes unconnected with the discharge of Li’s duties. The alternative charge alleges that Li had committed the abovementioned misconduct.
At the material time, Ho was a Foreman of the FEHD posted to Sai Kung District Pest Control Section. Complaints were lodged by a complainant against Ho for not properly following up on the mosquito problems in the district. The ICAC investigation revealed that upon Ho’s request, Li had conducted searches in the IRD’s computer systems for the personal information of the complainant and her family members.
The ICAC investigation arose from a corruption complaint referred by the IRD. The IRD and the FEHD rendered full assistance to the ICAC during its investigation into the case.
An ICAC spokesperson states that a clean and honest civil service is vital to effective governance. The Commission will continue to remind civil servants to uphold a high standard of probity and adhere to the law at all times through publicity and educational initiatives. Civil servants should never abuse their official capacity to engage in corrupt and illegal activities. The ICAC has maintained close contact with the IRD in connection with reviewing its control measures on personal information, enhancing supervision as well as corruption prevention and education to curb any bribery and other malpractices.