About This Form

This return is for the disclosure of tax sparing credits claimed under double tax agreements. The period for which disclosure is required is the accounting period corresponding with any income year ending on 31 March.

When to Use This Form

Any company or other person who has claimed a foreign tax credit in respect of a tax sparing arrangement under a double tax agreement. Complete a separate disclosure return for each tax spared arrangement entered into.

This page is also available in: 简体中文