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Payment by Post

Here you can learn about using the postal service to pay your tax, Business Registration Fee, Stamp Duty, and to purchase Tax Reserve Certificates (TRC).

Sending a Crossed Cheque and Payment Document

Please pay attention to 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:
    (i) Paying your tax – the shroff account number printed on the bottom left of your payment voucher
    (ii) Paying Business Registration Fee – the Business Registration Certificate Number
    (iii) Purchasing TRC – your TRC Account Number (TAN)
    (iv) 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.
    (i) Paying your tax – follow the instruction on the payment voucher or tax demand note and attach the appropriate payment document, which can be either a payment voucher, the whole payment notice, or the lower portion of your tax demand note.
    (ii) Paying a Business Registration Fee – the Business Registration Certificate
    (iii) Purchasing a TRC – an Electronic TRCs Purchase Form
    (iv) Paying Stamp Duty – the payment notice

Postal Address

  • Send your payment to the Commissioner of Inland Revenue
    (i) Tax Payment
        P.O. Box 28282, Gloucester Road Post Office, Hong Kong
    (You may send in your cheque and the payment voucher with the blue return envelope provided by the Inland Revenue Department (which is attached to your notice of assessment if it is issued in paper form), or with your own envelope.)

            (ii) Business Registration Fee
                 P.O. Box 29015, Gloucester Road Post Office, Hong Kong

            (iii) Tax Reserve Certificates
                  G.P.O. Box 132, Hong Kong

            (iv) Stamp Duty
                  P.O. Box 28827, Gloucester Road Post Office, Hong Kong.

Points to Note

Please allow sufficient mailing time and affix sufficient stamp to ensure delivery in order.  Please do not send in cash or post-dated cheque.

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 this address and supply your new address together with your payment.
  • If you do not receive the receipt within 3 weeks, you may call IRD’s hotline 1878033 for enquiry.
  • You may also request a payment confirmation letter by completing Form I.R. 1273 which can be obtained from the Fax-a-Form Service by calling 2598 6001, or downloaded through the following link.

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

  • Starting from 1 Jan 2009 onwards, to reduce the use of paper, IRD stops issuing paper receipts for postal payments of these tax types.  Instead, IRD will issue electronic receipts to eTAX Account Holders.
  • You may request a payment confirmation letter by completing Form I.R. 1273 which can be obtained from the Fax-a-Form Service by calling 2598 6001, or downloaded through the following link.

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 to enquire.

Purchasing Tax Reserve Certificates (TRCs)

Starting from 1 January 2009, IRD issues electronic receipts 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 postal address in IRD.  If you do not receive the payment receipt within 3 weeks, you may call 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) to enquire.

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