Missing Receipt Declaration Template for Hong Kong

The Missing Receipt Declaration is a crucial document used in Hong Kong business operations when original receipts for legitimate business expenses cannot be obtained or have been lost. This document is designed to comply with Hong Kong's financial record-keeping requirements, particularly under the Inland Revenue Ordinance and Companies Ordinance. It serves as an alternative form of documentation for accounting, audit, and tax purposes, providing a detailed account of the expense, reason for the missing receipt, and any supporting evidence. The declaration requires formal attestation from the declarant and often includes additional approvals based on organizational policies and the amount involved. This document is particularly important for maintaining proper financial records and ensuring compliance with Hong Kong's business and tax regulations.

1. Declaration Header: Official letterhead, date, and reference number

2. Declarant Information: Full name, position, employee ID (if applicable), and department of the person making the declaration

3. Transaction Details: Specific details of the transaction(s) including date, amount, vendor/supplier, and nature of expense

4. Explanation: Detailed explanation of why the original receipt is unavailable

5. Alternative Evidence: Description of any alternative evidence available (e.g., bank statements, credit card statements)

6. Declaration Statement: Formal statement certifying the truth of the information provided

7. Signature Block: Space for declarant's signature, date, and witness signature if required