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 your bank account within 6 months from the cheque issue date. Balances, if unclaimed, may be applied for set off against any tax payable by you.
Loss / Non-receipt of Refund Cheques
You should apply for a replacement cheque in writing stating your full name, file number, refund number or the related year of assessment and contact phone number.
You may post the application to the Refund Section at 5/F, Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong. Underpaid mail will be rejected. Please pay sufficient postage. Refund Section will arrange to stop payment of the cheque lost and issue you a fresh cheque. It normally takes 4 weeks. For enquiries, you may contact the Refund Section at 2594 3218.
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, 5 Gloucester Road, Wan Chai, Hong Kong, together with the original cheque and copy of your identity document (e.g. Hong Kong Identity Card or passport). Underpaid mail will be rejected. Please pay sufficient postage.
You may also go to the Refund Section at 5/F, Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong with the refund cheque and your identity document.
Office hours of Refund Section
Monday to Friday 8:15 a.m. to 12:30 p.m. and 1:30 p.m. to 5:30 p.m.
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