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미래전략 연구소2020-08-05T16:50:09+09:00

Hong Kong 2020 Refund of Tax

2020-09-18 11:47

Refund of Tax


Tax overpaid will be refunded to taxpayer by way of a refund cheque.  Taxpayers should be aware the following issues in order to receive tax refund.


Postal address

Refund cheque is generally posted to taxpayer’s last known postal address by ordinary mail. To avoid delays, it is advised to notify Inland Revenue Department (“IRD”) of the change of your postal address promptly.


Time limit

Refund cheque should be deposited in bank account within 6 months from the cheque issue date. Balances, if unclaimed, may be applied for set off against any tax payable by the taxpayer.


Loss / Non-receipt of refund cheques

Taxpayer should apply for a replacement cheque in writing stating full name, file number, refund number or the related year of assessment and contact phone number.  The application may be posted to the Refund Section of IRD at 5/F, Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong.  It normally takes 4 weeks for the re-issuing process.


Payee's name on the cheque different from that on identity document

Taxpayer may post a written application to the Refund Section of IRD together with the original cheque and copy of the identity document (e.g. Hong Kong Identity Card or passport) in order to make the amendment.