Payment by Post

Here are the points to note when paying tax, Business Registration Fee, Stamp Duty, and purchasing Tax Reserve Certificates (TRCs) by post.

Sending a Crossed Cheque and Payment Document

Please note the following points when sending a crossed cheque to pay tax by post:

Crossed Cheque

  • The cheque should be properly crossed and made payable to “The Government of the Hong Kong Special Administrative Region” or “The Government of the HKSAR”.
  • Write the following reference number on the back of the cheque:
Paying your tax  The Shroff Account Number printed on the bottom left of your payment voucher
Paying Business Registration Fee The Business Registration Certificate Number
Purchasing TRCs Your TRC Account Number (TAN)
Paying Stamp Duty The 12-digit Charge Number on the payment notice or file reference

Payment Documents

Send in your cheque with the following payment document. Please do not staple them together.

Paying your tax Follow the instruction on the payment voucher or tax demand note and attach the appropriate payment document, which can either be a payment voucher, the whole payment notice, or the lower portion of your tax demand note.
Paying Business Registration Fee The Business Registration Certificate
Purchasing a TRC An Electronic TRCs Purchase Form
Paying Stamp Duty The payment notice
Download Form IR1318 for TRCs Purchase (pdf file)

Postal Address

Send your payment to the Commissioner of Inland Revenue

Tax Payment P.O. Box 28282, Gloucester Road Post Office, Hong Kong
Business Registration Fee P.O. Box 29015, Gloucester Road Post Office, Hong Kong
Tax Reserve Certificates P.O. Box 28282, Gloucester Road Post Office, Hong Kong 
Stamp Duty P.O. Box 28827, Gloucester Road Post Office, Hong Kong

 

 

 

 

Points to Note

Please ensure sufficient mailing time and postage to make delivery in order.  Please do not send in cash or post-dated cheque.  Underpaid mail will be rejected.

More on requirement of sufficient postage

Payment Receipts and Enquiries

Paying Tax

Payments of Profits Tax for corporations and partnership businesses and Property Tax for jointly owned properties

  • After cheque receipting, paper receipt will be sent by post to the address printed on the demand note or payment voucher.
  • If your postal address is different from the printed address, you should cross out the address and provide your new address when making payment.
  • If no receipt is received within 3 weeks, you may call IRD’s hotline 1878033 for enquiry.
  • You may also request a payment confirmation letter by completing Form IR1273 which can be obtained from the 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 (pdf file)

Payments of Salaries Tax, Property Tax for solely owned properties, Profits Tax for sole proprietorship businesses and Tax under Personal Assessment

  • E-receipts are issued through eTAX accounts to taxpayers for postal payments of these tax types. Receipts in paper form will not be issued. 
  • You may request a payment confirmation letter by completing Form IR1273 which can be obtained from the 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 (pdf file)More information on electronic receipts

Paying Business Registration Fee

If you do not receive the receipted Business Registration Certificate within 3 weeks, you may call the Business Registration Office at 2594 3149 for enquiry.

Purchasing Tax Reserve Certificates (TRCs)

E-receipts are issued to eTAX Account holders via their Message Box at eTAX. 

If you are not an eTAX Account holder, IRD will send paper payment receipts to your last known address.  If you do not receive the payment receipt within 3 weeks, you may call the Tax Reserve Certificates Section of IRD at 2594 3122 for enquiry.

Paying Stamp Duty

If you do not receive the Stamp Certificate or the receipt within 3 weeks, you may call 2594 3202 (for property transfer document) or 2594 3201 (for other documents) for enquiry.

Last revision date: October 2016