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Tax Information :
Payment : Payment Methods
Important Notes for Electronic
Payments
To pay by telephone, Internet or bank ATM, please
note the following:-
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(1) |
Enter the following bill / account
number in your transactions:-
| (A)
Tax: |
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The "Shroff Account
Number for electronic payments" printed on the payment
voucher. |
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The 11-digit "Shroff
Account Number" printed on the bottom left of the
tax demand note (please skip the hypens) |
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If the "Shroff
Account Number" ends with a letter "A", |
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- for telephone or bank ATM payments,
please skip the letter "A".
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- for internet payments, some banks
may or may not require input of the letter "A".
Please refer to the instructions of individual banks.
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The "Shroff
Account Number" of tax bill is different every
year, even for the same taxpayer. |
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| (B)
Business Registration Fee: |
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The 16-digit "Business
Registration Certificate Number" (please skip the
hypens) |
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If the "Business Registration
Certificate Number" ends with a letter "A", |
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- for telephone or bank ATM payments,
please skip the letter "A".
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- for internet payments, some banks
may or may not require input of the letter "A".
Please refer to the instructions of individual banks.
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The " Business
Registration Certificate Number" of business
registration fee bill is different every year, even for
the same Business. |
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A receipted Business Registration
Certificate will be sent to your business address after
we received your payment. |
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| (C)
Tax Reserve Certificates (TRCs): |
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The 13-digit "TRC
Account Number" |
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| (D)
Stamp Duty: |
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The 12-digit
"Charge Number" on the Payment Notice
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(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.
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| (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. |
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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:-
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The cheque should be crossed and
made payable to "The Government of the Hong Kong Special Administrative
Region" or "The Government of the HKSAR". |
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Write the following
reference number on the back of the cheque:- |
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Paying your tax - the shroff account number printed
on the bottom left of your payment voucher |
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Paying a business registration fee - the business
registration certificate number |
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Purchasing a TRC - your TRC Account Number (TAN) |
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Paying stamp duty - the 12-digit Charge Number
on the Payment Notice or file reference |
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Send in your cheque with the following
payment document. Please do not staple them together. |
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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. |
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Paying a business registration fee
- the business registration certificate |
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Purchasing a TRC - an Electronic
TRCs Purchase Form (I.R.1318)
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Paying stamp duty
- the Payment Notice |
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Send your payment to the Commissioner
of Inland Revenue |
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Tax Payment |
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P.O. Box 28282, Gloucester Road Post Office,
Hong Kong |
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Business Registration Fee |
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P.O. Box 29015, Gloucester Road Post Office,
Hong Kong |
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Stamp Duty |
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P.O. Box 28827, Gloucester Road Post Office,
Hong Kong |
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Allow sufficient mailing time. Do
not send in cash or a post-dated cheque. |
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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:-
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Post Offices
(for Tax, Business Registration fee and Stamp Duty, etc.)
You can pay at Post Offices (except mobile post offices).
For their addresses and opening hours, please visit the Hongkong
Post web site www.hongkongpost.com
or call their enquiry hotline 2921 2222.
If you want to pay tax in person at Revenue Tower, please
pay at Gloucester Road Post Office on 1st Floor, Revenue Tower,
5 Gloucester Road, Wanchai, Hong Kong.
Shroffing hours of Gloucester Road Post Office are:
| Monday to Friday |
9:30 a.m. to 5:00 p.m. |
| Saturday |
9:30 a.m. to 1:00 p.m. |
Business Registration Office (for Business Registration
Fee only)
4/F, Revenue Tower, 5 Gloucester Road, Wanchai, Hong Kong.
Shroffing hours of Business Registration Office
are:
| Monday to Friday |
8:45 a.m. to 5:00 p.m. |
Stamp Office (for Stamp Duty by cheque
or cash only)
3/F, Revenue Tower, 5 Gloucester Road, Wanchai, Hong Kong.
Shroffing hours of Stamp Office are:
| Monday to Friday |
8:45 a.m. to 5:00 p.m. |
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Payment
from Overseas Taxpayers
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| (A) |
With a Bank Account in Hong Kong |
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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: |
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(1) |
Crossed Cheque |
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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. |
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(2) |
Internet |
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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. |
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| (B) |
Without any Bank Account in Hong Kong |
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If you are not in Hong Kong and only maintain
overseas bank accounts, you may pay by either of the following
methods: |
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(1) |
Bank Draft |
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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.
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(2) |
Crossed Cheque in Overseas Bank Account |
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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.
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(3) |
Arrange Payment in Hong Kong Through
Related Party |
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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. |
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(4) |
Telegraphic Transfer |
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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'.
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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. |