How to request a letter of confirmation of payment from the Inland Revenue Department using Form IR1273

Form IR1273 Request for a Letter of Confirmation of Payment

Form IR1273 is the standard application for official written verification from the Inland Revenue Department (IRD) that a specific tax payment has been received. The IRD issues this letter as formal proof of payment, distinct from the electronic acknowledgement in your eTAX account or a bank payment slip. Anyone who has paid Profits Tax, Salaries Tax, Property Tax or stamp duty and requires a signed, dated confirmation on IRD letterhead should use this form.

Common Reasons for Needing a Letter of Payment Confirmation

A letter of confirmation from the IRD serves as independent proof of tax compliance where a private receipt or bank record is insufficient. Requests are common from individuals and businesses involved in:

• Bank loan applications. Lenders often require confirmation that all outstanding tax liabilities are settled before approving mortgage or business loan facilities.
• Visa applications. Foreign workers applying for or renewing employment visas may need to show they have paid Hong Kong Salaries Tax. The Immigration Department sometimes requests this letter as supporting documentation.
• Tender bids. Government and large corporate tenders frequently list tax compliance as a condition of eligibility. A letter of confirmation proves the bidding entity has discharged its tax obligations.
• Tax clearance procedures. When a company or individual is about to depart Hong Kong or cease a business, the IRD may require proof that all taxes have been paid before issuing a formal clearance. The letter of confirmation forms part of that process.
• Audit and due diligence. External auditors or prospective business partners may request independent verification of tax payments as part of financial review or acquisition due diligence.
• Property transactions. Buyers or their solicitors may request confirmation that the seller has paid Property Tax on rental income before completing a sale.

The IRD will issue a letter of confirmation solely for the specific tax and period stated in the application. It does not serve as a general statement of all tax compliance.

Information Required on Form IR1273

Form IR1273 is a two-page document that must be completed accurately to avoid processing delays. The IRD uses the information provided to locate the relevant payment record. The following fields must be completed:

• Taxpayer identification. Full name as registered with the IRD, Hong Kong Identity Card number (for individuals) or Business Registration number (for companies or partnerships).
• Tax type. The specific tax for which confirmation is requested. Select from Profits Tax, Salaries Tax, Property Tax, stamp duty, or other.
• Year of assessment or transaction date. For annual taxes such as Profits Tax or Salaries Tax, state the year of assessment (for example, 2024/25). For stamp duty, state the date of the transaction.
• Payment reference number. This number appears on the original assessment notice or the payment instrument. If you do not have the exact reference, provide the assessment notice number or the stamp duty certificate number.
• Amount paid. The exact sum paid in Hong Kong dollars.
• Date of payment. The date on which the payment was made.
• Mode of payment. Whether the payment was made by bank transfer, autopay, cheque, or at a bank counter.
• Purpose of request. A brief explanation of why the letter is needed (for example, "for bank loan application" or "for visa submission").
• Contact details. A daytime telephone number and postal address for the IRD to send the letter.

The form also requires the applicant's signature. For a company, the signature must be that of a director or an authorised officer. For a partnership, any partner may sign.

How to Submit the Completed Form

Form IR1273 can be submitted by post or in person. The IRD does not currently accept electronic submission of this form through the eTAX platform. The completed and signed form should be sent to:

Inland Revenue Department
Inland Revenue Centre
5 Concorde Road
Kai Tak, Kowloon
Hong Kong

If an authorised representative sends the form on the taxpayer's behalf, the representative must include a written authorisation or a completed Form IR1313 appointing the representative.

Processing Time for the IRD to Issue the Confirmation

The IRD typically takes 10 to 15 working days to process a Form IR1273 request and issue the letter of confirmation. Processing time may be longer during peak tax filing seasons (April to June) or if the information provided on the form is incomplete or does not match the IRD's records.

If the IRD cannot match the payment to the taxpayer's record, it will contact the applicant to request further details. Common reasons for rejection or delay include an incorrect payment reference number, a payment made under a different name or Business Registration number, or a stamp duty payment that was processed under a different transaction reference.

The letter of confirmation is sent by ordinary post to the postal address stated on the form. If a faster method is required, the applicant should indicate this on the form and may be offered the option of collecting the letter in person from the IRD's office.

Request Letter of Payment Confirmation IRD

When you need to request a letter of payment confirmation from the IRD, Form IR1273 is the only standard method the department accepts. A simple written request without the form will not be processed. The form ensures the IRD has all the details required to locate the payment quickly. If you are not certain which tax period or payment reference number to enter, check the original assessment notice issued by the IRD, which lists the payment reference number and the assessed amount.

IR1273 Form Hong Kong

The IR1273 form is published by the Inland Revenue Department and is available for download from the IRD website at www.ird.gov.hk. The form is in PDF format and can be completed by hand or typed. There is no fee for submitting the form or for receiving the letter of confirmation. The IRD does not charge for this service.

IRD Payment Confirmation Letter

The letter issued by the IRD in response to a Form IR1273 application is printed on official IRD letterhead and includes the taxpayer's name, the tax type, the year of assessment, the amount paid, and the date of payment. It is signed by an authorised IRD officer. This letter is accepted by banks, government departments, and other third parties as conclusive proof of payment.

Hong Kong Tax Payment Proof

If you need Hong Kong tax payment proof for an overseas authority, the letter of confirmation issued under Form IR1273 should generally be sufficient. The IRD does not provide certified copies of payment records or notarised letters. For use outside Hong Kong, you may need to have the letter apostilled or legalised depending on the requirements of the foreign jurisdiction. The letter itself is unsworn and does not require notarisation for domestic purposes.