(A)	Personal Information Collection Statement
	It is obligatory for you to supply the personal data as required by the return and any required supplementary forms. Breach of the statutory requirement may render you liable to penalty or other actions as provided under the Ordinances administered by the Department. Moreover, if you fail to supply the required information, your application / request / notification will not be accepted for processing. The Department will use the information provided by you for the purposes of the Ordinances administered by it and may disclose / transfer any or all of such information to any other parties provided that the disclosure / transfer is authorized or permitted by law. Except where there is an exemption provided under the Personal Data (Privacy) Ordinance, you have the right to request access to and correction of your personal data. You should send such request in writing to the Assessor at GPO Box 132, Hong Kong and quote your file number in this Department.
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(B)	Forms and Documents to be Submitted
		Tax Return - Individuals consists of the BIR60, the Appendix to BIR60 and any required
		supplementary forms. You should complete and sign the BIR60, the Appendix to
		BIR60 (if applicable) and any required supplementary forms and submit them to this
		Department within the time limit stipulated in the return whether you have income chargeable
		to tax or not. If you select to receive notice to file Tax Return - Individuals in electronic form,
		please submit within the time limit stipulated in the notice.
		If space provided on the tax return, its appendix or supplementary forms is insufficient,
		for paper return, please give the details on a separate sheet of paper and make a remark
		about this on the return, appendix or supplementary forms. Staple the sheet inside the
		paper return and put your file number and signature at the bottom of the sheet. For Internet
		Filing, please give the details in 'Supplementary Information on Tax Return' text box.
		Documentary evidence in support of your deduction or allowance claims need not be
		submitted now but should be retained for a period of at least 6 years after the expiration of the
		relevant year of assessment. You may be required to provide such evidence in the event
		that your case is subsequently selected for review.
		If you claim relief under any Double Taxation Arrangement or apply for full or partial
		exemption of income, supporting documents should be submitted with the return.
		Please refer to the Appendix of this Guide for details.
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(C)	Guidance on General Matters
		Whenever a name is required in the return, it must be stated exactly as shown on the
		Hong Kong Identity (HKID) Card. For any person without a HKID Card, the name should
		be the same as that either in the passport or the Birth Certificate.
		The term 'year' refers to the year of assessment printed on the front page of the return.
		A year of assessment runs from 1 April to 31 March, e.g. Year of Assessment 2023/24
		runs from 1 April 2023 to 31 March 2024.
		To rectify any errors or omissions in your return after submission, please notify this
		Department either through the 'Return Supplement' under the 'Contact Us' service or in
		writing as soon as possible. If it is in writing, please state your name, file number,
		the relevant year of assessment, details of your amendments and sign your notification.
		The paper return should be completed in blue or black ink.
		All amounts must be shown in HK dollars (excluding cents).
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