The Revenue can issue recovery notices to third parties who
owe money to the defaulter, requiring them to pay the outstanding tax. Such third parties
include the defaulter's employer, bank, or debtor.
Press here for
IRD's usual tax-recovery procedures
|
The
Revenue can apply to court for a Departure Prevention Direction to stop the defaulter from leaving Hong Kong.
|
Installment payments of tax
The
Revenue may
accept payment of tax by installments. But beware of the very high cost
involved: the Revenue will charge you surcharge and interest which may be
higher than the prevailing market interest rates.
How to pay tax
Tax can be paid in cash or by cheque in person, by
mailing of cheques or by electronic means. The following methods of tax
payment are frequently used by taxpayers.
-
By phone: Taxpayers can phone 18011 for
registration and then 18031 for payment. The merchant code of the
IRD is 10.
-
By ATM: Taxpayers can use Automatic
Teller Machines to pay tax.
-
By internet payment: Taxpayers can visit
IRD's
web site
for details.
-
By mailing a cheque to IRD at P.O. Box
28282, Gloucester Road Post Office, Hong Kong.
-
By direct payment of cash or cheques at
post offices.
You can also purchase
Tax
Reserve Certificates to cover your tax liabilities.
Press here for details.
