Tax Information : Payment : Payment Methods

	Payment Methods
		Important Notes for Electronic Payments		Payment in Person
		Payment by Telephone		Payment from Overseas Taxpayers
		Payment via Internet		Enquiries
		Payment by Bank ATM		FAQ on Electronic Payments
		Payment by Post

Important Notes for Electronic Payments

To pay by telephone, Internet or bank ATM, please note the following:-

(1)	Enter the following bill / account number in your transactions:- (A) Tax:   The "Shroff Account Number for electronic payments" printed on the payment voucher.   The 11-digit "Shroff Account Number" printed on the bottom left of the tax demand note (please skip the hypens)   If the "Shroff Account Number" ends with a letter "A",     for telephone or bank ATM payments, please skip the letter "A".     for internet payments, some banks may or may not require input of the letter "A". Please refer to the instructions of individual banks.   The "Shroff Account Number" of tax bill is different every year, even for the same taxpayer.     (B) Business Registration Fee:   The 16-digit "Business Registration Certificate Number" (please skip the hypens)   If the "Business Registration Certificate Number" ends with a letter "A",     for telephone or bank ATM payments, please skip the letter "A".     for internet payments, some banks may or may not require input of the letter "A". Please refer to the instructions of individual banks.   The " Business Registration Certificate Number" of business registration fee bill is different every year, even for the same Business.   A receipted Business Registration Certificate will be sent to your business address after we received your payment.     (C) Tax Reserve Certificates (TRCs):   The 13-digit "TRC Account Number"       (D) Stamp Duty:   The 12-digit "Charge Number" on the Payment Notice
(2)	Details of the daily cut-off time for payment transactions should be obtained from the payment service provider concerned, if required. Payments made before the daily cut-off time of the service provider will be taken as received on the same day. If it is a TRC transaction, the TRC will bear that day's prevailing interest rate. By concession, tax or business registration fee paid before mid-night (and after cut-off time) on the payment due date will be regarded as in-time payment.
(3)	Every ATM card or bank account has a daily transaction limit. If the amount due is greater than the limit, you may settle it by separate payments on several days. However, the whole sum must be paid on or before the due date. Please contact your bank for enquiries on these limits.

Payment by Telephone

To pay tax by telephone, you must have a PPS account.

You can open a PPS account with a bank ATM card at any of the PPS terminals installed at the outlets of many merchants who have joined PPS.

As the tax bill's Shroff Account Number or Business Registration Certificate Number is different for every year, every tax bill must be registered before payment. Please dial 18011 for bill registration and 18031 for payment. The merchant code for the Inland Revenue Department is "10".

For further details regarding PPS, please call the PPS Pre-recorded Hotline 2311 9876.

Payment via Internet

You may pay via a personal computer with an internet connection. For details, please visit Treasury's Homepage.

Payment by Bank ATM

You may pay by a bank ATM. Both the HSBC / Hang Seng Bank and the JETCO ATM networks are providing the service. Simply bring along your bill / account number to any of those ATMs with the "Bill Payment" signage (for the HSBC/Hang Seng Bank network) or the "JET PAYMENT" logo (for the JETCO network) and pay by selecting the "Bill Payment" function.

Payment by Post

Please note the following:-

	The cheque should be crossed and made payable to "The Government of the Hong Kong Special Administrative Region" or "The Government of the HKSAR".
	Write the following reference number on the back of the cheque:-
		Paying your tax - the shroff account number printed on the bottom left of your payment voucher
		Paying a business registration fee - the business registration certificate number
		Purchasing a TRC - your TRC Account Number (TAN)
		Paying stamp duty - the 12-digit Charge Number on the Payment Notice or file reference
	Send in your cheque with the following payment document. Please do not staple them together.
		Paying your tax - follow the instruction on the payment voucher / tax demand note and attach the appropriate payment document, which can be either a payment voucher, the whole payment notice, or the lower portion of your tax demand note.
		Paying a business registration fee - the business registration certificate
		Purchasing a TRC - an Electronic TRCs Purchase Form (I.R.1318)
		Paying stamp duty - the Payment Notice
	Send your payment to the Commissioner of Inland Revenue
		Tax Payment
		P.O. Box 28282, Gloucester Road Post Office, Hong Kong
		Business Registration Fee
		P.O. Box 29015, Gloucester Road Post Office, Hong Kong
		Stamp Duty
		P.O. Box 28827, Gloucester Road Post Office, Hong Kong
	Allow sufficient mailing time. Do not send in cash or a post-dated cheque.
	Affix sufficient stamp to ensure delivery in order.

Paying your Tax

You may send in your cheque and the payment voucher with the blue return envelope we provide, or with your own envelope.

After receipting, we will issue a receipt to the address printed on the demand note / payment voucher. Therefore, if your postal address is different from the printed address, please cross out the address and supply your new address to us together with your payment.

If you do not receive the receipt within three weeks, you may call our Postal Remittance Office at 2594 3151 for enquiry. You may also request for a payment confirmation letter by completing a form (I.R.1273) which can also be obtained from our Fax-A-Form Service (telephone no. 2598 6001).

Paying a Business Registration Fee

Please send in your cheque with the business registration certificate. If you do not receive the receipted Business Registration Certificate within three weeks, you may call our Postal Remittance Office at 2594 3151 for enquiry.

Purchasing a TRC

Please send in your cheque with a completed Electronic TRCs Purchase Form (I.R.1318).

Paying Stamp Duty

Please send in your cheque with the Payment Notice. If you do not receive the stamp certificate or the receipt within three weeks, you may call 2594 3202 (for property transfer document) or 2594 3201 (for other documents) for enquiry.

Payment in Person

You can pay at any of the following Collection Offices by cheque, cash or EPS:-

Payment from Overseas Taxpayers

(A)	With a Bank Account in Hong Kong
	If you have a bank account in Hong Kong and want to pay tax from overseas, you may pay through this bank account by either of the following methods:
	(1)	Crossed Cheque
		If your account is a current account, you may send in a crossed cheque payable to “The Government of the HKSAR”. Please write down on the back of the cheque the tax file number and Shroff Account Number of the tax bill you want to pay. The cheque and payment voucher should be sent to “The Commissioner of Inland Revenue, P.O. Box 28282, Gloucester Road Post Office, Hong Kong”. Payment by post-dated cheque is not acceptable. Please affix sufficient stamp to ensure postal delivery in order and allow sufficient mailing time.
	(2)	Internet
		You may pay via Internet. A number of banks in Hong Kong allow their internet banking customers to pay tax by debiting their bank accounts. Please contact your banker for details.
(B)	Without any Bank Account in Hong Kong
	If you are not in Hong Kong and only maintain overseas bank accounts, you may pay by either of the following methods:
	(1)	Bank Draft
		You may send in a bank draft payable to “The Government of the HKSAR”. The bank draft should be denominated in Hong Kong dollars to ensure exact payment. The bank draft, together with your payment voucher, should be sent by post to “The Commissioner of Inland Revenue, P.O. Box 28282, Gloucester Road Post Office, Hong Kong”. Please affix sufficient stamp to ensure postal delivery in order and allow sufficient mailing time.
	(2)	Crossed Cheque in Overseas Bank Account
		You may send in your local currency crossed cheque payable to “The Government of the HKSAR”. Please write down on the back of the cheque the tax file number and Shroff Account Number of the tax bill you want to pay. The cheque and payment voucher should be sent to “The Commissioner of Inland Revenue, P.O. Box 28282, Gloucester Road Post Office, Hong Kong”. Do not send in post-dated cheque or cash. Please affix sufficient stamp to ensure postal delivery in order and allow sufficient mailing time. To avoid insufficient fund for payment due to exchange rate fluctuation, it is suggested that your cheque payment should be a bit greater than that as demanded. We will issue official receipt upon collection of your payment. Any overpayment would be refunded to you by way of a crossed cheque (denominated in Hong Kong dollars). You are advised not to amend the local currency of your cheque to Hong Kong dollars by yourself. Moreover, you should not send a foreign cheque in Hong Kong dollars currency. Otherwise, our banker needs to send back the cheque to your cheque-issuing bank. Bank charges will be imposed and borne by you. Further, this will lengthen the payment processing time.
	(3)	Arrange Payment in Hong Kong Through Related Party
		You may arrange your tax payments through your friends or relatives in Hong Kong, who may pay by phone, by bank ATM, via Internet, in person or by post on your behalf.
	(4)	Telegraphic Transfer
		Under very special circumstances, the Department may accept payment by Telegraphic Transfer. Special arrangement may be considered according to individual case and please call 2594 3124 or 2594 3132 for enquiry. You may also send in your request with detailed reasons for our consideration by post, by fax to 2519 0375 or by mail to e-mail address 'taxpay@ird.gov.hk'.

Enquiries

For further information, please call 187 8033.

Written enquiries can be sent to 5/F, Revenue Tower, 5 Gloucester Road, Wan Chai.

Enquiries and submissions can also be made through electronic media. Please refer to the web page on Electronic Submission of Information for the prescribed format, manner and procedures of filing electronic documents and the e-mail address of the relevant section.