FAQs about Tax Position

  • Q1.
    I do not meet the criteria for Internet filing and have misplaced the paper tax return sent to me. How can I obtain a duplicate of it through my eTAX Account?
    Ans

    You can do so by clicking the “Obtain paper return” button in the screen of Tax Return under Tax Position Section. The return will be sent to you by post within the next 3 working days.

  • Q2.
    Can I view all my tax returns previously filed?
    Ans

    You can view only those tax returns filed through the Internet within the last 3 years.

  • Q3.
    How long will it take to update the status of tax return filing in eTAX Account?
    Ans

    The status of tax return filing will be instantly updated if the return is filed through the Internet. Otherwise, it will take a longer time for the status to be updated.

  • Q4.
    Can I make an online request for a duplicate notice of assessment issued to me more than 3 years ago?
    Ans

    Your eTAX Account shows details of assessments issued within the last 3 years.  You can view such notices of assessment in the Tax Position Section. For assessments issued more than 3 years ago, you can request duplicate notices by sending email through the eTAX Help Desk.

  • Q5.
    What types of tax bill are shown in the Tax Position Section?
    Ans

    The Tax Position Section shows tax bills related to salaries tax, property tax for solely owned properties, profits tax for sole proprietorship businesses and personal assessment, if applicable. It does not include tax bills for years of assessment prior to 1993/94, tax bills covered by Proof of Debt in bankruptcy cases and demands for amounts of a non-tax nature such as court fees and judgment interest.

  • Q6.
    I paid cash to settle an outstanding tax bill at a Post Office earlier today. Why is it not reflected in the Tax Position Section?
    Ans

    It generally takes 2 working days for the Inland Revenue Department (IRD) to receive the payment and update our record.

  • Q7.
    Can I request a Confirmation of Payment for all types of tax bill through the Tax Position Section of my eTAX Account?
    Ans

    You can request a Confirmation of Payment for any tax bill related to salaries tax, property tax for solely owned properties, profits tax for sole proprietorship businesses and personal assessment only. Furthermore, the tax bill concerned must be for the year of assessment 1993/94 or subsequent years and the relevant payment was made within the last 7 years.

  • Q8.
    How can I request a Confirmation of Payment in respect of a tax bill for property tax for jointly owned properties or profits tax for partnerships?
    Ans

    You can do so by completing and returning to IRD an IR1273, if the relevant payment was made within the last 7 years.

    Form IR1273 for request for letter of Confirmation of Payment

  • Q9.
    When can I expect to receive the Confirmation of Payment after making a successful request?
    Ans

    It generally takes up to 7 working days for IRD to send you the confirmation by post. From January 2009 onwards, an electronic confirmation letter will be sent to the Message Box of your eTAX Account with an alert message to your email address, if such service has been selected.

  • Q10.
    How can I make a request for a Confirmation of Payment through my eTAX Account?
    Ans

    You can do so by clicking the “Obtain payment confirmation” button on the screen of Payment under the Tax Position Section and following the procedures shown on the screens.

  • Q11.
    I have printed a Confirmation of Payment letter and found that some information located near the margins has been truncated. What can I do to overcome this problem?
    Ans

    In order to print the document in full, you can select "Shrink to Printable Area" (for "Page Scaling" under "Page Handling") or "Shrink oversized pages" (for "Size" options under "Page Sizing & Handling") in Adobe Reader's "Print" dialogue box, depending on the version of Adobe Reader you are using.  The "Shrink to Printable Area" option or "Shrink oversized pages" option, once selected, will remain the default option until further change.

  • Q13.
    How can I purchase ordinary TRCs after opening a TRC Account?
    Ans

    You can do so through your eTAX Account, PPS, the Internet or bank ATM, by post or in person. You can also purchase TRCs on a monthly basis through auto-pay arrangements with a bank. TRCs must be purchased in denominations of $300 or above and in multiples of $50.

  • Q14.
    Can I redeem TRCs (other than those purchased in objection cases) in my account in any order I like?
    Ans

    If the redemption is for settlement of tax liabilities, it must be done on a First-In-First-Out basis. In the case of redemption for cash, you can redeem the TRCs in any order.

  • Q15.
    Do I need to notify IRD if I wish to redeem the TRCs in my account for settlement of my tax liabilities?
    Ans

    TRCs purchased under the Electronic Tax Reserve Certificates Scheme will be redeemed automatically on a First-In-First-Out basis for settlement of your tax liabilities. About 2 weeks before the tax due date, we will send a “proposal for redemption” to you showing details of certificates intended to be redeemed and any shortfall to be settled separately.

  • Q16.
    Can I redeem for cash TRCs in my account and yet earn interest?
    Ans

    No. You can earn interest only if the TRCs are redeemed for settlement of your tax liabilities.

  • Q17.
    I just purchased electronic TRC earlier today. Why is it not shown in my TRC account?
    Ans

    It generally takes 2 working days for IRD to receive the purchase consideration and update the relevant TRC account.

  • Q18.
    If I redeem for cash TRCs in my account, when can I expect to receive the refund?
    Ans

    It generally takes up to 9 working days during July to December and 12 working days during January to June to effect refund in respect of TRCs redeemed for cash.

  • Q20.
    What are TRCs purchased in respect of tax heldover conditionally in objection cases?
    Ans

    When an assessment is under objection, the Commissioner of Inland Revenue may direct that the tax in dispute be heldover conditionally upon the purchase of a TRC of a specified amount. The sum purchased will be applied to settle the tax in dispute or repaid to the taxpayer depending on the final determination of the objection or appeal.  Simple interest will be paid only in respect of the capital sum eventually repaid to the taxpayer.

  • Q21.
    How can I make enquiries about TRCs purchased in objection cases, which are not included in my TRC account?
    Ans

    You can do so by contacting IRD at taxpay@ird.gov.hk

Last review date: June 2016