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  • Any individual aged 18 or above and has a tax file in IRD (including Hong Kong residents and Mainland residents)
  • Note: For those with no tax file in IRD, he/she may submit an application online
  • If using “iAM Smart” to login
    • Applicants should first go to the login page of "eTAX" and select "Login with iAM Smart", then follow the instructions to complete the activation process
    • Note: An "iAM Smart+" account holder can access all online services provided by "eTAX". Some online services provided by "eTAX" may not be applicable if he/she is an "iAM Smart" account holder.
  • If using a personal digital certificate issued by an recognised certification authority to login
    • Applicants should first go to the login page of "eTAX" and select "Login by Digital Certificate" and follow the instructions to complete the activation process.
  • If there is no “iAM Smart” or digital certificate for login
    • Applicants should first go to the login page of "eTAX" and select "Apply for Access Code", then follow the instructions to enter their Hong Kong Identity Card number and Taxpayer Identification Number (TIN) (TIN is printed on the front page of the Tax Return – Individuals or the Notice of Assessment).
  • Please click on the button under “Quick Links” for opening an eTAX account
  • Free of charge
  • For applicants using “iAM Smart” or digital certificate to login, they can activate their account online instantly.
  • If the applicant opts to receive the Access Code
    • The Access Code will be mailed to the applicant’s correspondence address according to IRD’s record within 2 working days after the date of the online application. Please contact the IRD at +852 183 2011 if the applicant has not received the Access Code within a reasonable time.
    • Applicants can use the Access Code to complete the activation process on the login page of "eTAX" by following the instructions.
    • Note: If the applicant has not notified IRD of his/her latest correspondence address, the applicant should notify IRD online so that the Access Code can be sent to the new address.
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