Annually, we consume large volumes of paper in sending receipts for tax paid by post or through electronic media. As an environment-care department, we are keen to take some positive action to reduce paper consumption while taking care of the needs of our taxpayers.

We note that taxpayers paying tax by post or through electronic media can readily confirm their tax payments being effected, by reference to their bank statements, ATM transaction records, record of transaction reference numbers and acknowledgement messages from the payment agent, and also their account status via their banker's website and ATM, etc. Besides, our eTAX Account holders may also check their payment status through “Tax Position” in their eTAX Accounts at anytime and anywhere. Hence, issuing paper receipts by us may no longer be necessary for majority of the taxpayers.

After careful consideration, we have decided to dispense with, from 1 January 2009 onwards, the practice of issuing paper receipt for the following types of tax paid by post* or through electronic media:

Simultaneously, we have improved our electronic services by issuing electronic payment acknowledge letters (e-receipts) to the Message Box in taxpayers' eTAX Accounts in respect of the above-mentioned payments. These e-receipts will be retained in the Message Box for 3 years from the date of issue. For purged e-receipts, we will issue an electronic payment confirmation to the taxpayer's Message Box upon request.

If you are not an eTAX Account holder, please visit www.gov.hk/etax now and open your account to enjoy a wide range of our online services.

We understand that some taxpayers may still need documentary proof for tax payments from the department to meet particular needs. For these cases, they may apply for a letter of Confirmation of Payment (COP). Taxpayers can apply for COP online through “Tax Position” in their eTAX Accounts by providing us the shroff account number of the relevant bill, or they can complete Form I.R. 1273 which can be obtained from our Fax-a-Form Service (by calling 2598 6001) or downloaded through the following link:

Download Form I.R. 1273 for request for letter of confirmation of payment

Please help protect our environment by reducing paper and energy consumption through the use of electronic services under eTAX.

* Including those placed in the IRD drop-in box