Refund of Tax

Tax overpaid will be refunded to you by way of a refund cheque. Refund cheque is generally posted to your last known postal address by ordinary mail. To avoid delays, you are reminded to notify us of the change of your postal address promptly.

Refund cheque should be deposited in a bank account as soon as possible. If the cheque is not presented for payment within 6 months from the issue date, we may apply the refund for set off against any tax payable by you.

Loss/Non-receipt of Refund Cheques

You can apply for a replacement cheque by writing to the Refund Section at 5/F, Revenue Tower or contacting the Refund Section by phone at 2594 3126. Refund Section will arrange to stop payment of the cheque lost and issue you a fresh cheque. It normally takes 4 weeks.

Amendment of Payee's Name on Refund Cheques

Payee's Name on the Cheque different from that on your Identity Document

You may post a written application to the Refund Section at 5/F, Revenue Tower, together with the original cheque and copy of your identity document (e.g. Hong Kong Identity Card or passport).

You may also go to Refund Section at 5/F, Revenue Tower with the refund cheque and your identity document.

Request to change payee's name on the cheque to a third party's name

To protect the interests of taxpayers and prevent abuse, we normally will not accept requests for change of the payee's name on a refund cheque to a third party.

Applications for special consideration should be accompanied by the following documents :-

- The original refund cheque
- Copy of identity document of the taxpayer
- The authorization letter from taxpayer, if applicable
- A duly completed and signed letter of indemnity from the new payee
- Copies of other relevant legal documents in support of the application