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The following content contains general reference materials and legal principles on tax matters only. For detailed guidance on how to complete the tax return and submit supplementary documents, you can inquire via the following channels:


•  Call the Inland Revenue Department's Enquiry Office at 187 8088;

•  Go to the Enquiry Office in person (Address: G/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong);

•  Email the Enquiry Office (email address:; or

•  Visit the Inland Revenue Department's website.