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35. I want to claim exemption of income and deduction for expenses. Should I submit documentary evidence with the Tax Return – Individuals?

I want to claim exemption of income and deduction for expenses. Should I submit documentary evidence with the Tax Return – Individuals?

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Raymond
 

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If you claim exemption of salaries income under section 8(1A)(c) of the Inland Revenue Ordinance or under the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, you should submit the supporting documents with the return.

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Coco
0

ths,

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mac
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