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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 phone, by bank ATM, or via the Internet.  For payment made by e-Cheque / e-Cashier Order via the “Pay e-Cheque” portal, court fees and interest on judgment debts are also accepted.

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2.

Q:

What electronic payment channels can I use?

 
 

A:

You can pay by phone, via the Internet (including Faster Payment System (FPS)) and by Bank Automated Teller Machines (ATMs).

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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].

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4.

Q:

How can I pay on the Internet?

 
 

A:

Please select "Internet Banking" or "e-Cheque" in Treasury´s Homepage which will provide further details and link you to the relevant payment websites.  If you are using e-Cheque / e-Cashier Order for payment, please visit the "Pay e-Cheque" portal for detailed instructions. If you are using Faster Payment System for payment, please see Notes on Payment via Faster Payment System.

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5.

Q:

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

 
 

A:

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

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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.  Regarding e-Cheque / e-Cashier Order, please include the letter “A” when inputting the Shroff Account Number.

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.  Regarding e-Cheque / e-Cashier Order, please include the letter “A” when inputting the Business Registration Certificate Number.

To pay stamp duty, please enter 12-digit Shroff Account Number on the payment notice.

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

To pay court fee by e-Cheque / e-Cashier Order, please enter the 11-digit Charge Number on the payment notice.

To pay interest on judgment debt by e-Cheque / e-Cashier Order, please enter the 12-digit Charge Number on the payment notice.

To pay via Faster Payment System (FPS), please scan the FPS QR code printed on the bill to make payment.

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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 / e-wallet 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 bill types including Estate Duty and some special charges on penalty, 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.
  4. A single e-Cheque / e-Cashier Order can be used to settle a maximum of 20 tax bills under the same bill type.
  5. The Department only accepts FPS payments made on bills printed with FPS QR code.

 

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8.

Q:

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

 
 

A:

Please check your daily transaction limit with your bank / e-wallet operator.

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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.

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

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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".