Notes on Payment by e-Cheque / e-Cashier Order

Please note the following when making payments by e-Cheque / e-Cashier Order. 

1. You may now purchase Tax Reserve Certificates or settle the following tax bills by drawing an e-Cheque / e-Cashier Order for making payment online:-
   
   - Salaries / Profits / Property tax
   - Tax charged under personal assessment
   - Business registration fees
   - e-Stamping payment
   - Hotel accommodation tax
   - Court fees
   - Interest on judgment debts
2. You have to visit the “Pay e-Cheque” portal and select Inland Revenue Department and the appropriate bill type, enter the bill information and upload e-Cheque to make payment.
3. The e-Cheque / e-Cashier Order should be made payable to “The Government of the Hong Kong Special Administrative Region” or “The Government of the HKSAR” and be denominated in Hong Kong dollars.  Post-dated or expired e-Cheque will not be accepted.  An e-Cheque is regarded as expired if it is issued more than 6 months ago.
4. Payment of multiple tax bills using a single e-Cheque / e-Cashier Order is acceptable.  The relevant tax bills must be of the same bill type and the maximum number of bills allowed is 20.
5. e-Cheque / e-Cashier Order received on or before 5:00 p.m. on Monday to Friday (excluding public holidays) will be transferred to the bank for presentment on the same day.  Any e-Cheque / e-Cashier Order payment collected after 5:00 p.m. will be processed on the next business day.
6. Your payment will only be considered valid when your e-Cheque / e-Cashier Order is honoured on the first presentation to the drawer bank.  Duplicate presentation of the same e-Cheque is not allowed.
7. E-receipts are issued through eTAX Accounts to taxpayers for tax payments by e-Cheque / e-Cashier Order.  Receipts in paper form will also be issued for payments of Profits Tax for corporations and businesses (excluding sole proprietorship).

          More information on electronic receipts