Here you can learn how to pay your tax, Business Registration Fees and Stamp Duty, purchase Tax Reserve Certificates (TRCs) by electronic payment methods – (telephone, Internet or bank Automatic Teller Machine (ATM)), and the important points to note for electronic payments.

When you pay your tax by telephone, Internet or bank ATM, you should enter the following bill or account number in your transaction:

Tax

• The “Shroff Account Number for electronic payments” printed on the payment voucher
• The 11-digit “Shroff Account Number” printed on the bottom left of the tax demand note (please skip the hyphens)
• If the “Shroff Account Number” ends with a letter “A”,
  (i) For telephone or bank ATM payment, please skip the letter “A”.
  (ii) For Internet payments, some banks may or may not require input of the letter “A”.
       Please refer to the instructions of individual banks.
• Please note that the “Shroff Account Number” of your tax bill is different every year, even for the same taxpayer.

Business Registration Fee

• The 16-digit "Business Registration Certificate Number" (please skip the hyphens)
• If the "Business Registration Certificate Number" ends with a letter "A",
  (i) For telephone or bank ATM payment, please skip the letter “A”.
  (ii) For Internet payments, some banks may or may not require input of the letter “A”.    
       Please refer to the instructions of individual banks.
• The " Business Registration Certificate Number" of business registration fee bill is different every year, even for the same business.
• A receipted Business Registration Certificate will be sent to your business address after the Inland Revenue Department have received your payment.

Tax Reserve Certificates (TRCs)

• The 13-digit “TRC Account Number”
• With effect from 1 January 2009, IRD issues e-receipts in place of paper receipts to eTAX Account holders for purchase of TRCs by electronic payment methods.

Stamp Duty

• The 12-digit “Charge Number” on the Payment Notice.

Receipts for Electronic Payments of Tax

Starting from 1 January 2009, to reduce paper usage, IRD stops issuing paper receipts for electronic payments of tax (except for Profits Tax for corporations and partnership businesses, and Property Tax for jointly owned properties).  However, IRD will issue electronic receipts to eTAX Account Holders.

• More information on non-issuance of paper payment receipts
  http://www.ird.gov.hk/eng/tax/no_payreceipts.htm

Daily Cut-off Time

You should obtain details of the daily cut-off time for payment transactions from the payment service provider concerned, if required. Payments made before the daily cut-off time of the service provider will be taken as received on the same day. If it is a TRC transaction, the TRC will bear that day’s prevailing interest rate. By concession, tax paid before midnight (and after cut-off time) on the payment due date will be regarded as in-time payment.

Daily Transaction Limit

Every ATM card or bank account has a daily transaction limit. If the amount due is greater than the limit, you may settle it by separate payments on several days. However, the whole sum must be paid on or before the due date. Please contact your bank for enquiries on these limits.

You must have a PPS account to pay tax, Business Registration Fee, Stamp Duty or purchase TRCs by telephone. You can open a PPS account with a bank ATM card at any of the PPS terminals installed at the outlets of many merchants who have joined PPS.

As the tax bill’s Shroff Account Number or Business Registration Certificate Number is different every year, every tax bill must be registered before payment. Please dial 18011 for bill registration and 18031 for payment. The merchant code for the Inland Revenue Department is “10”.

For further details regarding PPS, please call PPS Pre-recorded Hotline 2311 9876 or go to the PPS website.

• PPS website
  http://www.ppshk.com/hkt/revamp2/English/main.html

Please visit the following webpage for more details on paying via Internet.

• More information on paying tax, Business Registration Fee, Stamp Duty or purchasing TRCs via Internet
  http://www.try.gov.hk/internet/ehcoll_paym_ebank.html

You may also pay by bank ATM. Both the HSBC or Hang Seng Bank and the JETCO ATM networks provide this service. Simply bring along your bill or account number to any ATM with the “Bill payment” signage (for the HSBC or Hang Seng Bank network) or the “JET PAYMENT” logo (for the JETCO network) and pay by selecting the “Bill Payment” function. Please keep the receipt as proof of payment, if required.