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Tax Affidavit for Hong Kong

Tax Affidavit Template for Hong Kong

A Tax Affidavit is a formal sworn statement made under oath in Hong Kong, typically used to confirm facts or provide evidence relating to tax matters. The document must comply with Hong Kong's Inland Revenue Ordinance and the Oaths and Declarations Ordinance, requiring verification by a Commissioner for Oaths. It serves as a legally binding declaration of tax-related information, which may include details about income, assets, transactions, or tax positions. The affidavit can be used in dealings with the Hong Kong Inland Revenue Department or in tax-related legal proceedings.

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What is a Tax Affidavit?

A Tax Affidavit is a crucial document in Hong Kong's tax administration and legal system, used when formal sworn statements are required for tax-related matters. This document is typically needed when dealing with the Hong Kong Inland Revenue Department, during tax disputes, for voluntary disclosures, or when providing formal evidence of tax positions. The affidavit must be sworn or affirmed before a Commissioner for Oaths and comply with Hong Kong's legal requirements for both tax and sworn statements. It contains detailed declarations about specific tax matters, supported by relevant documentation and calculations. The document is particularly important in situations requiring official verification of tax-related facts or circumstances, such as tax residency claims, expense justifications, or income source declarations.

What sections should be included in a Tax Affidavit?

1. Title and Heading: Formal title identifying the document as an affidavit, including the matter reference and jurisdiction (Hong Kong)

2. Deponent Information: Full name, address, and occupation of the person making the affidavit

3. Oath Statement: Formal declaration that the deponent is swearing/affirming the truth of the statements

4. Basis of Knowledge: Statement explaining the deponent's position and how they have knowledge of the facts being declared

5. Tax Matter Description: Clear identification of the tax matter or transaction this affidavit relates to

6. Facts and Declarations: Numbered paragraphs containing specific tax-related declarations and facts

7. Verification Statement: Statement confirming the truth and accuracy of the information provided

8. Execution Block: Space for signature, date, and commissioner for oaths' details

What sections are optional to include in a Tax Affidavit?

1. Corporate Authority: Required when the deponent is making declarations on behalf of a company, establishing their authority to do so

2. Foreign Income Declaration: Required when the affidavit involves overseas income or international tax matters

3. Property Details: Required when the tax matter involves real estate or property transactions

4. Prior Communications: Include when referencing previous correspondence with tax authorities

5. Professional Advice Reference: Required when declaring reliance on professional tax advice

6. Alternative Claims: Include when making alternative tax treatment claims or elections

What schedules should be included in a Tax Affidavit?

1. Schedule A - Supporting Documents: List and copies of all supporting documents referenced in the affidavit

2. Schedule B - Tax Calculations: Detailed calculations supporting the tax positions taken

3. Schedule C - Transaction History: Chronological list of relevant transactions or events

4. Appendix 1 - Corporate Documents: Copies of relevant corporate documents (if applicable)

5. Appendix 2 - Correspondence: Copies of relevant correspondence with tax authorities

6. Appendix 3 - Professional Opinions: Copies of relevant tax opinions or professional advice received

Authors

Alex Denne

Head of Growth (Open Source Law) @ tiktok成人版 | 3 x UCL-Certified in Contract Law & Drafting | 4+ Years Managing 1M+ Legal Documents

Jurisdiction

Hong Kong

Cost

Free to use

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