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  • Hong Kong residents, Hong Kong registered companies and Mainland residents
  • Applicants should first apply for the TRC Scheme by submitting Form IR1306 by post. They could also apply to purchase TRCs by bank autopay arrangement at the same time. After the TRC account has been set up, they could purchase TRCs through "eTAX", "PPS by Internet", the internet bill payment service of banks or by e-Cheque
  • Please click on the button under “Quick Links” for purchase of TRC via eTAX. This service does not support application on mobile phones. Please use this service on desktop, notebook or tablet computer.
  • TRCs must be issued in denominations of $300 or above and in multiples of $50
  • Payment methods
    • Through bank autopay
    • PPS by Internet
    • Internet bill payment service of banks
    • e-Cheque
    • FPS
  • After payment, electronic payment receipt will be sent via message box in the eTAX Account if TRC account holders have eTAX Accounts. In addition, they could also check the details of the TRC account through their eTAX Accounts
  • Except for the above eTAX Account holders, payment receipts will be sent to TRC account holders by post
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