Individual taxpayers who either hold valid digital certificates issued by the Hongkong Post or the Digi-Sign Certification Services Limited or have registered an e-Tax Password with the Inland Revenue Department.

• 个别人士的纳税人只要持有由香港邮政或电子核证服务有限公司发出的有效数码证书或已在本局登记税务易通行密码均可使用网上报税服务。