Totally annoying. The bank closed this account already two years ago. I had a tax dispute over 2012-2013 tax and while being disputed IRD asked me to pay the disputed amount which I did from personal account. Now IRD ruled in my favor (great) but makes out a cheque to my company.
Yes, it is a linited and I am sole director and shareholder. Maybe that makes it possible?. I would check with IRD but am not in Hong Kong for another week.
from the link you send it says: Refund cheque should be deposited in your bank account within 6 months from the cheque issue date. Balances, if unclaimed, may be applied for set off against any tax payable by you.
I have a little bit of tax to pay for this LTD (due end of July) for another disputed year. As it so happens that tax to pay is slightly higher then the amount I received in cheque. So this IRD website seems to suggest that they will offset it against tax to pay if I don’t collect it? If so I leave it be and only pay the difference between amount due and amount received.