To protect the interest of taxpayers and minimize chances of misappropriation of refund, IRD will not accept requests for change of payees name on refund cheques unless in exceptional circumstances.

• 为防止支票被盗用及保障纳税人的利益,除在特殊情况下,税务局不会接纳纳税人要求将退税支票抬头人作出更改。