Purchase of Tax Reserve Certificates

	What can I do with this service?
	Are there any system requirements for accessing this service?
	Where can I access this service?
	Can I use this application if I do not have a Tax Reserve Certificate Account?
	How can I open a Tax Reserve Certificate Account?
	Is there any limitation on the purchase amount?
	Why only accept debit cards for payment ?
	What are the consequences of losing the ESD acknowledgement slip ?
	After purchasing TRC through ESD, how long will it be effective in user's TRC account? How about the interest rate? Will the interest rate be calculated upon user's purchase of TRC?

	What can I do with this service? You can acquire electronic tax reserve certificates into your Tax Reserve Certificate (TRC) account for tax payment.
	Are there any system requirements for accessing this service? Please click here for the system requirement details.
	Where can I access this service? You can access this service via Internet PC channel and ESDkiosks
	Can I use this application if I do not have a Tax Reserve Certificate Account? No. Only Tax Reserve Certificate (TRC) Account holders can use this application.
	How can I open a Tax Reserve Certificate Account? To open a TRC Account, please complete and return the Application Form (Form IR 1306) to the TRC Section of the Inland Revenue Department (IRD). IRD will open an account for you and inform you of your TRC Account Number (TAN). The Application Form can be downloaded from this Application or from the IRD homepage , or obtained by fax from the Department's Fax-A-Form Service (telephone no. 25986001).
	Is there any limitation on the purchase amount? The purchase amount must be HK$300 or above and in multiples of $50.
	Why only accept debit cards for payment ? Once purchased, Tax Reserve Certificates (TRCs) are interest bearing. Its features are comparable to bank deposits. Payment devices which entail a high commission, finance or service charge are considered not appropriate for TRCs.
	What are the consequences of losing the ESD acknowledgement slip ? All completed transactions will be recorded in the ESD systems. You don't have to worry about losing the slip. The Tax Reserve Certificate (TRC) purchased through this Application will be deposited into your TRC Account. You are not required to present the ESD acknowledgement slip for redemption of the certificate. The Inland Revenue Department will send you an official receipt which acknowledge receipt of your payment. You can also enquire your TRC account details in the "Interactive Taxpayer Enquiry" function or call IRD for an account statement.
	After purchasing TRC through ESD, how long will it be effective in user's TRC account? How about the interest rate? Will the interest rate be calculated upon user's purchase of TRC? If the purchased transaction is completed before the selected financial institution's daily cut-off time, the TRC purchased will be deposited into the user's TRC account on the same day and interest will accrue at that day's prevailing interest rate. However, interest will be payable only when the TRC is used to pay the holder's tax.