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Format specifications for Supporting Documents accompanying Profits Tax Return

The Inland Revenue Department appeals to your cooperation to observe the following guidelines when you prepare the supporting documents to be filed with each return:


  • Use plain white paper with a matt surface and of medium weight (grammage around 76 gsm) and A4 size (210 mm x 297 mm).  Binding cover is NOT necessary.


  • Print or type the text clearly and legibly on paper in permanent black ink, of uniform density, and use font of at least size 11.


  • Add a header on each page to show the name of business and/or its file reference.



  • Staple the documents together firmly at the top left corner.  Do not bind the documents by screw, ring, rivet, binding bar, double wire ring, nor paste.  Do not seal the documents.


  • Duplex printing is acceptable.







  • 使用表面沒有光澤及中等重量(紙張重量每平方米約76克)及A4紙度(即210毫米x 297毫米)的白紙。請勿加上任何釘裝封面。

  • 使用不褪色黑色墨水清晰可閱、效果均勻地印製,字體大小最小為11號。

  • 每頁附加標題清楚顯示公司的名稱及/或其檔案號碼。

  • 文件應以釘書釘於左上角釘穩。請勿使用螺絲釘、環圈、鉚釘、封邊條/圈/夾或粘貼劑釘裝。請勿蠟封。

  • 可以雙面印製。





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