Form IR1317 application for bank autopay or change of instruction

Form IR1317 Application for Bank Autopay or Change of Instruction

Use Form IR1317 application for bank autopay or change of instruction to set up a new Bank Autopay arrangement or amend an existing direct debit instruction for payments to the Inland Revenue Department (IRD). This form authorises the IRD to collect tax payments automatically from a designated bank account on the due date, removing the need to pay each tax bill manually by cheque, cash, or electronic transfer.

The form serves two purposes. It is for a first-time application to use the Autopay service, and it is for a request to change the bank account details or other particulars of an existing instruction. A single, completed and signed form is a binding direct debit authorisation.

IRD Bank Autopay Application: How It Works

Submitting Form IR1317 instructs your bank and the IRD to establish a recurring direct debit arrangement. For each tax demand the IRD issues - profits tax, salaries tax, property tax, and provisional tax instalments - the amount due is debited from your nominated account on the payment due date.

The IRD does not require a separate application for each tax type. One Form IR1317 authorises direct debit for all taxes payable by the same taxpayer. The arrangement remains in effect until you cancel it or submit a change of instruction.

Hong Kong Tax Autopay Form: Required Fields

Have this information ready before you complete the form.

• Taxpayer Identification Number (TIN) - For an individual, this is the Hong Kong Identity Card number, including the check digit (e.g. A123456(0)). For a corporation or partnership, this is the Business Registration Number, the eight-digit number on the Business Registration Certificate.
• Bank account details - The bank name, branch code, and account number for the debit. The account must be a Hong Kong dollar current or savings account at a Hong Kong bank. Joint accounts require the signature of all account holders unless the bank's policy permits a single signatory.
• Tax type and assessment number - If you are setting up the arrangement for a specific tax demand already issued, quote the Assessment Number from the Demand Note. For a general application covering future demands, leave this blank or indicate "all taxes".
• Authorisation signature - The account holder(s) must sign the form. For a company account, an authorised officer (e.g. director or company secretary) must sign along with the company chop or seal. For a partnership, all partners must sign unless the bank holds a mandate allowing a single partner to act.
• Date - The date the form is signed.

The form also requires your correspondence address, telephone number and, if applicable, your tax representative's details.

Change Tax Payment Instruction: Modifying an Existing Arrangement

To change the bank account, branch, or taxpayer name on an existing Bank Autopay arrangement, submit a fresh Form IR1317 as a change of instruction. The form includes a checkbox to indicate it is an amendment, not a new application.

When you submit a change, the IRD cancels the previous instruction and replaces it with the new one. Submit the form at least 14 days before the next payment due date to allow for processing. If the form is received too late, the old arrangement may be used for that payment, and the new one will take effect for subsequent demands.

Form IR1317 Download: Where to Obtain the Form

The official version of Form IR1317 is on the Inland Revenue Department website. You can obtain the form IR1317 download from the IRD's forms index at https://www.ird.gov.hk/eng/paf/bus.htm. The form is a PDF that can be filled in electronically or printed and completed by hand.

The IRD updates its forms periodically. Always use the version currently on the IRD website. A form from a third-party site may be out of date and could be rejected. Check the form code and revision date at the bottom of each page against the current version on the IRD's site.

IRD Direct Debit Authorisation: Submission Process

Submit the completed and signed form using one of these methods.

• By mail - Send the original signed form to the Inland Revenue Department, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong. Mark the envelope "Bank Autopay Application".
• In person - Deliver the form to the IRD's Counter Services at the address above. A date stamp will be applied as proof of receipt.
• Through an authorised representative - A tax representative or accountant holding a valid authorisation (e.g. Form IR1500 or a power of attorney) can submit the form on your behalf.

The IRD does not accept Form IR1317 by email or fax. Only the original signed document is processed. After submission, the IRD sends a confirmation letter to your registered address, usually within two weeks. If you receive no confirmation after three weeks, follow up with the IRD.

Important Notes on Form Submission

Observe these points when completing and filing Form IR1317.

• One form per taxpayer - You do not need a separate form for each tax type. However, if you are acting for multiple taxpayers (e.g. as a director of several companies), you must complete a separate form for each.
• Joint accounts - If the bank account is held jointly, all named account holders must sign the form unless the bank has a written mandate authorising a single signatory. The IRD will process the form based on the bank's requirements.
• Cancellation of existing arrangement - To cancel an Autopay service entirely, submit a signed letter to the IRD requesting termination. A new Form IR1317 is not required for cancellation.
• Bank charges - You are responsible for any bank charges that may apply to direct debit transactions. The IRD does not levy a fee for processing Form IR1317 itself.