Tax Reserve Certificate Scheme

Tax Reserve Certificate Scheme　储税券计划　

There are two types of Tax Reserve Certificates，the ordinary TRCs and the TRCs for“Conditional Stand over Order”.Ordinary TRCs are introduced to assist taxpayers to build up funds for tax payment.To use this service，taxpayers can join the“Electronic TRCs Scheme”.Civil servants and civil service pensioners can also opt for the“Save-As-You-Earn”Scheme.TRCs for“Conditional Stand over Order”are a form of security，which taxpayers are required to provide for the payment of tax held over upon objections or appeals against assessments.