Inland Revenue Department

1.

Q:

Which kind of bills can I pay by electronic means?

  

A:

You can pay tax, business registration fee, stamp duty and purchase tax reserve certificates by electronic channels.

  back to top


2.

Q:

What electronic payment channels can I use?

  

A:

You can pay by phone, via the Internet and by Bank Automated Teller Machines (ATMs).

  back to top


3.

Q:

How can I pay by phone?

  

A:

To pay tax by phone, you must first register as a PPS account holder. You may register with your bank ATM card at any of the registration terminals installed at the outlets of most merchants who have joined PPS.

With a PPS account, you can dial 18011 for bill registration and 18031 for payment. The PPS Merchant Code for the Inland Revenue Department is [10].

  back to top


4.

Q:

How can I pay on the Internet?

  

A:

Please select Internet Payment in Treasury's Homepage which will provide further details and link you to the relevant payment websites.

  back to top


5.

Q:

How can I pay tax by Bank Automated Teller Machines (ATMs)?

  

A:

You can pay with your ATM card at any HSBC/Hang Seng Bank ATMs with the "Bill Payment" signage or the JETCO ATMs with the "JET PAYMENT" logo.

  back to top


6.

Q:

For e-payment transactions, what number should I enter as the bill / account number?

  

A:

To pay tax, you should enter the shroff account number for electronic payment printed on the payment voucher or the 11-digit shroff account number printed on the bottom left of the tax demand note and skip the hyphens. If the number ends with a letter "A", for telephone or bank ATM payments, please skip the letter "A". For internet payments, banks may or may not require input of the letter "A". Please refer to the instructions of individual banks.

To pay business registration fee, please enter the 16-digit business registration certificate number and skip the hyphens. If the number ends with a letter "A", for telephone or bank ATM payments, please skip the letter "A". For internet payments, banks may or may not require input of the letter "A". Please refer to the instructions of individual banks.

To pay stamp duty, please enter 12-digit charge number on the payment notice.

To purchase electronic tax reserve certificates, please key in your 13-digit Tax Reserve Certificate Account Number (TAN).

  back to top


7.

Q:

Are there any limitations for making electronic payments on bills issued by the Inland Revenue Department (IRD)?

  

A:

Please note the following:-

  1. The daily transaction limit of your bank card/account will limit the maximum amount that can be settled every day.
  2. Most of the IRD bills can be paid electronically, with the exception of a few bills types including Estate Duty and some special charges on penalty, interest, fees and expenses.
  3. Electronic payments relating to applications for new business registration and extracts of the Business Register can only be made under eTAX in GovHK.

  back to top


8.

Q:

How can I check the daily transaction limit of my bank card/account?

  

A:

Please check your daily transaction limit with your bank.

  back to top


9.

Q:

What should I do if the amount due is greater than my daily transaction limit?

  

A:

If the payment due is greater than the daily transaction limit, you may settle the amount by separate payments on several days. However, the whole sum must be settled on or before the due date.

  back to top


10.

Q:

I know that I can pay at anytime of the day. Does it make any difference whether I pay before or after the daily cut-off time of the e-payment service?

  

A:

Payments made before the daily cut-off time of your selected service will be recorded as received on the same day. Payments effected after the daily cut-off time will be recorded as received on the following working day.

If you are settling a tax bill or business registration fee, as long as you pay on or before midnight on the due date, you will be regarded as having paid on-time. It makes no difference whether you pay it before or after the daily cut-off time.

If you are buying a tax reserve certificate, it will bear the day's prevailing interest rate only if you pay before the daily cut-off time. If you pay after the cut-off time, it will bear the interest rate of the following working day.

  back to top


11.

Q:

Can I use monthly bank autopay to settle my tax? How to apply for this service?

  

A:

You cannot pay tax directly by bank autopay but you can purchase tax reserve certificates (TRCs) by autopay arrangements.

After opening a TRC account with the Department, you can authorize the Department to deduct a specified sum monthly from your bank account to purchase a TRC. The TRCs so purchased will be deposited into your TRC account and redeemed, with interest, on a first-in-first-out basis to settle your tax when it falls due. For more information, please read the section on "Tax Reserve Certificates".

  back to top

2013© Important notices | Privacy policy