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Form 288 is for reporting royalties paid or credited to non-residents for the use of intellectual property in Hong Kong.
Any person including a company, partnership, individual or body of persons carrying on a trade, profession or business in Hong Kong making payment of royalties to a non-resident is required to file Form 288.
Form 288 should be completed accurately with all necessary information regarding the payment of royalties to non-residents. The form must be submitted online through the eTAX portal.
The purpose of Form 288 is to report royalties paid or credited to non-residents for the use of intellectual property in Hong Kong, and to ensure compliance with tax regulations.
The information to be reported on Form 288 includes details of the royalties paid or credited, the name and address of the non-resident recipient, and the amount of tax withheld, among other details.
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