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An Expense Receipt is a fundamental business document used in Hong Kong's commercial landscape to document financial transactions and comply with local tax regulations. This document is required whenever goods or services are purchased, serving multiple purposes including tax compliance, business record-keeping, and expense verification. The receipt must include specific elements to be valid under Hong Kong law, particularly the Inland Revenue Ordinance and Business Registration Ordinance. It forms a crucial part of financial record-keeping for both businesses and individuals, enabling proper tracking of expenses, facilitating tax returns, and supporting audit trails. The document's importance is heightened in Hong Kong's business environment, where maintaining proper financial records is essential for regulatory compliance.

1. Receipt Number: Unique identifier for the receipt

2. Business Information: Name, address, and business registration number of the issuing company

3. Date and Time: When the transaction occurred

4. Item Details: Description of goods/services purchased, including quantity and unit price

5. Total Amount: Final sum including all items and any applicable taxes

6. Payment Method: How the payment was made (cash, card, etc.)

7. Tax Information: Any applicable tax charges and the company's tax identification number