Payment by Telephone, Internet or Bank ATM

It is safe and convenient to pay by electronic means.  You can pay your tax, Business Registration Fees, Stamp Duty or purchase Tax Reserve Certificates (TRCs) by telephone, Internet or bank Automatic Teller Machine (ATM).  Here are the details and the important points to note for electronic payments.

Important Notes for Electronic Payments

When you pay your tax by telephone, Internet (including the "Pay e-Cheque" portal) 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, banks may or may not require input of the letter “A”.  Please refer to the instructions of individual banks.  Regarding e-Cheque / e-Cashier Order, please include the letter "A" when inputting the "Shroff Account Number".
  • Please note that a different “Shroff Account Number” is given for each tax bill, 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, banks may or may not require input of the letter “A”.  Please refer to the instructions of individual banks.  Regarding e-Cheque / e-Cashier Order, please include the letter "A" when inputting the "Business Registration Certificate Number".
  • 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 IRD has received your payment.

Tax Reserve Certificates (TRCs)

  • The 13-digit “TRC Account Number”
  • 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 “Shroff Account Number” on the payment notice.

Court Fee

  • For e-Cheque / e-Cashier Order payments, please input the 11-digit “Charge Number” on the payment notice.

Interest on Judgment Debt

  • For e-Cheque / e-Cashier Order payments, please input the 12-digit “Charge Number” on the payment notice.

 

Receipts for Electronic Payments

E-receipts are issued through eTAX Accounts to taxpayers for electronic payments of tax (except for Profits Tax for corporations and partnership businesses, and Property Tax for jointly owned properties) and electronic purchase of TRCs.  Receipts in paper form will not be issued.

More information on electronic receipts

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.

e-Cheque / e-Cashier Order received on or before 5:00 p.m. on Monday to Friday (excluding public holidays) will be transferred to the bank for presentment on the same day.  Any e-Cheque / e-Cashier Order payment collected after 5:00 p.m. will be processed on the next business day. 

Daily Transaction Limit

Each 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.

Payment by Telephone

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 most merchants who have joined PPS.

As a different Shroff Account Number or Business Registration Certificate Number is given for each bill issued, you must register the relevant tax bill before payment. Please dial 18011 for bill registration and 18031 for payment. The merchant code for IRD is “10”.

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

PPS website

Payment via Internet

Please visit the following webpages for more details on payment via Internet.

More information on paying tax, Business Registration Fee, Stamp Duty or purchasing TRCs via InternetNotes on Payment by e-Cheque / e-Cashier OrderPay IRD bills via "Pay e-Cheque" portal

Payment by Bank ATM

You may also pay by bank ATM at the HSBC, Hang Seng Bank or the JETCO ATM networks. 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.

Last revision date: July 2017