Electonic Receipts

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 will be issued for the following types of tax paid or purchase of electronic tax reserve certificates by post* or through electronic media.

Salaries Tax (with shroff account number prefix 9)
Property Tax (with shroff account number prefix 5 or 7)
Profits Tax (with shroff account number prefix 1, 2 or 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. They will be retained in the Inbox for 6 years from the date of issue. Receipts in paper form will also be issued for payments of Profits Tax for corporations and businesses (excluding sole proprietorship).

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). eTAX - ITP Account Holders can apply for COP online, or taxpayers can complete Form IR1273 which can be obtained from our Fax-a-Form Service (by calling 2598 6001) or downloaded through the following link:

Download Form IR1273 for request for letter of confirmation of payment

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