Taxpayers paying tax by post or through electronic media can readily confirm their tax payments being effected, by reference to their bank statements, bank 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 bank ATM, etc. They may also check their payment status through “Tax Position” in their eTAX Accounts at anytime and anywhere. Hence, paper receipts may not be required for majority of the taxpayers.
After careful consideration, electronic receipts are now issued in place of paper receipts for the following types of tax paid by post* or through electronic media:
Salaries Tax (with shroff account number prefix 9)
Property Tax for solely owned properties (with shroff account number prefix 7)
Profits Tax for sole proprietorship businesses (with shroff account number prefix 3)
Tax under Personal Assessment (with shroff account number prefix 6)
The e-receipts (electronic payment acknowledge letters) are issued to the Message Box in taxpayers' eTAX Accounts in respect of the above-mentioned payments. They will be retained in the Message Box for 6 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 IR1273 which can be obtained from our Fax-a-Form Service (by calling 2598 6001) or downloaded through the following link:
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