申請人須(a)(i)持有本港大學頒授的會計學學士學位，或具備同等學歷；或(a)(ii)為香港會計師公會專業資格課程的註冊學生並已完成該課程的基礎級別課程，或具備同等資格；(b)在綜合招聘考試能力傾向測試試卷考獲及格成績；(c)符合語文能力要求，即在綜合招聘考試兩張語文試卷(中文運用及英文運用)取得二級成績，或具備同等成績；(d)能操流利粵語及英語；及(e)在《基本法及香港國安法》測試取得及格成績。

助理評税主任筆試：符合上述入職條件的申請人會獲安排參加暫定於2023年11月上旬舉行的助理評税主任筆試。獲邀參加筆試的申請人將於2023年10月下旬前接到通知，通知日期需視乎舉行筆試的確實日期而定。於筆試取得及格成績的申請人會獲邀參加遴選面試，該面試暫擬定於2024年1月舉行。由於審核所有申請需時，申請人獲邀參加筆試及／或面試並不表示他們已符合助理評税主任職位的入職條件。因應實際情況，筆試可能會延期或取消。有關考試的最新安排會在税務局網頁(http://www.ird.gov.hk)內公布。

備註：如未曾取得所需的綜合招聘考試成績或同等資格，但符合其他入職條件，並將於2023年10月7日參加在香港舉行的「綜合招聘考試及／或《基本法及香港國安法》測試」的人士也可申請。申請人必須在申請表格列明將會在上述考試報考的試卷。然而，其申請只會在申請人於上述考試取得所需的綜合招聘考試成績後方獲處理。

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 early November 2023. Candidates who are invited to attend the examination will normally receive an invitation by late October 2023 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 January 2024. 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 7 October 2023 in Hong Kong may also apply. They must indicate in their application forms the paper(s) they will attempt in the aforesaid examination. Their applications will be processed subject to their obtaining the requisite CRE results in the aforesaid examination.